Monday, December 30, 2019
Ancient Roman Society - 1353 Words
The society of the ancient Romans has often been considered the bases for our modern society. When one thinks of the Roman society, pictures of grand villa s and of senators wearing Toga s come to mind. Also, Roman society is often associated with great feasts and extravagance among the rich. There is more to Rome, however, then these symbols and the Classical Roman society is one with a complicated history that covers the history of the ancient city and involves the family, the home, education and much more. The social structure of ancient Rome was based on heredity, property, wealth, citizenship and freedom. It was also based around men: women were defined by the social status of their fathers or husbands. Women were expected to†¦show more content†¦Then they took the better, military weapons from the beaten soldiers, and set out on their way south to Mt. Vesuvius. Along their route, they picked up rural slaves. Instead of the Romans putting an end to the slave revolt , the slaves took the Roman camp. Then the slaves headed towards the Alps, picking up a total of 70,000 slaves along the way. Spartacus intended for his men to disband and head to their pre-slave homes after a quick march to the Alps. He had shown remarkable skill in creating a force capable of defeating Roman legions, but he didn t have what he needed to be a great leader of his men. Many of his men preferred to pillage the countryside. Now the Senate in Rome had to take the slave revolt seriously. Sparticus s army achieved several victories until its defeat by the superior Roman troops. Sparticus was finally killed on the battlefield, fighting to the last, even though he knew he was beaten. The rapid expansion and incredible success of the Roman Empire was largely due to the Roman army. It was first formed to defend the city of Rome, but it went on to conquer an empire. The Roman army was the military powerhouse that conquered most of the known world in classical times. It a cted as a well-oiled machine: efficient, exacting, and victorious. A soldier s life consisted of a basic repetition of everyday activities. Every 15 days each soldier received their rations. They each received 1/2 a bushel of grain.Show MoreRelatedSlavery in Ancient Roman Society1301 Words  | 5 Pagesgeneral. Ancient Rome practiced slavery throughout much of the Empire, and especially under Emperor Augustus. It is likely that slavery was just as important for making the Roman Empire strong, wealthy and powerful as it was for the early United States to become wealthy and powerful. Therefore, it is important to understand the role that slavery played in ancient Rome. Slavery was practiced differently in ancient Rome than it was practiced in the United States. For instance, the ancient Romans enslavedRead MoreThe As A Member Of Ancient Roman Society1873 Words  | 8 Pages As a member of Ancient Roman society there are many things I have to look forward to. There’s al ways music being played, people gallivanting in the street, beautiful things being built, and wonderful art work popping up all over the place. One other thing I always get to look forward to is that today someone will die. I know it seems a bit morbid to say that but it’s my job. If people didn’t die I wouldn’t make money out of it. I’m a mourner. I get paid by families of the deceased to make a sceneRead MoreWomen During Ancient Roman Society1500 Words  | 6 Pagesall around the world and Ancient Rome is no exception. Ancient Rome played an important role in its history. Wine carried religious, philosophical, and social implications for the Romans as it was a part of their daily life. The popularity of wine and drunkenness in Ancient Rome is clearly portrayed throughout poetry, art, literature and even laws. Although wine was eventually available to all, it’s implications for women were severe. An important connection between Ancient Rome and wine that is rarelyRead MoreThe Importance Of Socialization In Ancient Roman Society1043 Words  | 5 PagesThe biggest and most indicative social activity in ancient Roman society was that of gladiatorial combat, and all of the additional components that went along with it. Roman’s of all ages, backgrounds, and social classes spent an exorbitant amount of time observing and enjoying this brutal pastime. For many, especially historians that hold Rome in high regard, it’s hard to believe that these games were such a critical and pervasive component of Roman social life. â€Å"To historians the games are scandalousRead MoreThe Roman Spectacle Of Ancient Society891 Words  | 4 PagesThe Roman Spectacle Today one can be a spectator in every sport via sports networks, and billion dollar stadiums, and arenas. While modern day sports vary drastically and so do their playing fields, in the Roman Empire one sport reigned supreme the sport of Chariot racing. Few forms of entertainment enjoyed as great of a level of devotion and longevity than that of Chariot racing. The sport of chariot racing was an integral part of Roman society and wherever the Romans went, chariot racingRead MoreThe Importance Of Politics In Ancient Greek And Roman Society859 Words  | 4 Pages Ancient Greek and Roman societies saw the emergence of many modern-day practices such as open-air markets and politics. These societies placed a high value on public lifestyles, with bathhouses and close quarter living spaces. The Greeks held many different jobs and many of the great scholars came out of Greece. While the Roman empire was very focused on its military might, but saw the emergence of a Republican form of government. In both societies their high value on public life could be foundRead MoreRole of Women in Ancient Roman Society Essay1341 Words  | 6 PagesThe role of women in ancient Rome is not easily categorized; in some ways they were treated better th an women in ancient Greece, but in other matters they were only allowed a very modest degree of rights and privileges. One thing that does seem clear is that as the city-state of Rome evolved from its early days into a more complex society; women were not always limited to secondary roles. In some areas of Roman society, women were allowed more freedoms than in many other ancient civilizations. Research: Read MoreThe Colosseums Role in Ancient Roman Society Essay5679 Words  | 23 PagesCOLOSSEUMS ROLE IN ANCIENT ROMAN SOCIETY JULIAN ARANA PROFESSOR HENRY LARES ARC 2701 HISTORY OF ARCHITECTURE I 11/29/06 The Colosseums role in ancient Roman society For as long as humans have existed, they have always found some way to entertain themselves. Even the earliest societies have left evidence of some sort of activity or hobby that they used as a form of entertainment. Perhaps the most famous building that was used as a form of entertainment is the Roman Colosseum, also knownRead MoreAncient Roman Era And Its Impact On Modern Society1818 Words  | 8 Pagesbuildings all have underlying connections to Ancient Rome. Developing breakthrough engineering techniques, designs, and technologies were vital to the success of Rome. Romans all had a sense of pride in the grandeur and power of their vast empire; which was largely due to their infrastructure and engineering. However, they weren’t the only ones who have benefited from their ideas. Ancient Roman infrastructure and engineering influenced western society: technologically through its invention of concreteRead MoreThe Most Popular Destination Of The Jewish Peoples Greatest Symb ols Of Intransigence2009 Words  | 9 Pagesduring their last form of resistance against the Romans. Evidence of a siege occurring in this ancient plateau thousands of years ago are primarily sourced by the reminiscence found by archaeologists, as well as first century Jewish Roman historian Josephus. To further understand the history of Masada, prior experiences of society at the time shall be considered; the Jewish society has been condemned and conquered throughout history, as well the Romans height of imperializing and conquering being executed
Sunday, December 22, 2019
What Makes People Anxious Or Fearful - 1168 Words
What makes people anxious or fearful? I personally have strong test anxiety; this anxiety seems to always be there no matter how much I study for an exam. Once the exams are passed out and it is time for me to take the exam, I cannot remember anything and feel I am going to fail the exam. I constantly ask myself, where did I get this test anxiety from? I’ve also always been afraid of what others will think of me if I do not do as well as them on the exam. Does my test anxiety and fear of what people think of me, correlate? After reading this week’s chapter and attending lecture, I decided to look up different articles about classical conditioning. I found an article about anxiety in relation to classic conditioning. This sparked my†¦show more content†¦The first type of anxiety is objective anxiety; this is idea of physiological and cognitive consequences of genuine future danger. â€Å"The fining characteristic of objective anxiety, also called â€Å"fearâ⠂¬ , is the presence of an obvious eliciting cause for the anxiety†(Kimmel, Brennan, pg. 371,1981). The second type of anxiety is neurotic, which is caused by society’s punishment or threat of punishment by not being accepted by society. Behavioristic treatments took place using classically conditioned fear through Mowrer’s theory research. Freud viewed anxiety as learned, whereas Mowrer viewed learning as learning meant conditioning. According to the author, â€Å"the classically-conditioned-fear model of anxiety and neurosis has remained popular among behaviorists (e.g. Eysenck 1979), in spite of the fact that it appears quite clearly to implicate specific, brief conditioned stimuli, rather than unknown or repressed stimuli, and the anxiety it conceptualizes is a relatively brief emotional reaction rather than a continuing, or floating state†(Kimmel, Brennan, pg. 372, 1981). Typically in order to carry out an experiment for classic conditioning a la b is required and it takes minutes, hours or days for the experiment. As the years have progressed their has been a variety of stimuli’s that are already conditioned, which increases the internal stimulus that will be identical to one already conditioned.
Saturday, December 14, 2019
Tax in Bangladesh Free Essays
The taxation system in Bangladesh is based on the ability to pay theory and hence utilizes the progressive tax system. The revenue administrative body is the National Board of Revenue under the Ministry of Finance. The main responsibility of NBR is to collect domestic revenue for the government. We will write a custom essay sample on Tax in Bangladesh or any similar topic only for you Order Now However, revenue collection and management has been a perennial challenge for Bangladesh since its very inception.As a resource constraint nation coupled with limited capacity, we are confronted with persistent pressure to address that challenge. The implementation of an effective revenue system will involve the setting up of new organizational structures, the designing of new procedures and forms, writing of new instructions, arranging for the provision of better management information and statistics, etc. This gives the administration the opportunity to develop new skills and abilities which can subsequently be deployed right across the tax systems. . 1 Objective The objective of this report is to propose a simplified taxation system which maximizes government revenue. In order to propose the new system, the current taxation system in Bangladesh and the trend in tax revenue of the previous five years would be analyzed and the hence the weaknesses of the current system would be detected. Based on the analysis, recommendations would be provided to improve the current system. 1. 2 Scope The report analyses the current tax situation of Income Tax, Import Duties and VAT. The revenue trend analysis is limited to the last five years and references from the taxation system and reforms in neighboring countries have been taken in order to suggest the recommendations. 1. 3 Methodology The report is prepared based on information from both primary and secondary resources. Primary information has been collected from an interview with Dr. Md. Sajjad Hossain Bhuiyan, Additional Commissioner of Taxes of the National Board of Revenue (NBR). Secondary sources include the official websites of the NBR as well as published reports, papers and official data. . National Board of Revenue: Structure and Functions National Board of Revenue was constituted under the national Board of Revenue Order, 1972 and is given the highest executive authority under the Internal Resources division (IRD) of the Ministry of Finance. NBR is responsible for formulation and continuous re-appraisal of tax policies and tax laws in Bangladesh. The NBR is empowered to make necessary rules concerning income tax matters but not authorized to give any interpretation of any word used in any section of IT ordinance (judiciary function).It is a body consisting of a chairman, members, officers and other secretaries. The chairman and members are appointed by the Government and work under the direct control of the Ministry of Finance. The NBR may appoint as many Directors-General of Inspection, Commissioners (Appeals), Commissioners, Joint Commissioners of Taxes, Deputy Commissioners of Taxes and such other executives or ministerial officers and staffs as it may think fit . The NBR may also, with approval of the Government, appoint persons having appropriate professional experiences and skills as may be specified in the order issued on this behalf. Any other income tax authorities may also appoint income tax authority subordinate thereto subject to the orders and instructions as the board may issue from time to time. Currently the NBR has 3434 officers of various grades and 10195 supporting staff positions 2. 1 Functions of the NBR The main responsibility of NBR is to mobilize domestic resources through collection of Import Duties and Taxes, VAT and Income Tax for the government.The functions of the NBR outline the following: * It determines the functions of the Director-General of Inspection, the Commissioners (Appeals), the Appellate Joint Commissioner, the Commissioner (LTU), the Inspecting Joint Commissioner and to determine the jurisdiction of income tax authorities * It authorizes any person for assisting, guiding or instructing the Deputy Commiss ioner of Taxes in the course of any proceedings under this ordinance * It determines allowances, tax exemptions, tax holidays to approved industrial undertakings, income of a tourist industry, and income of co-operative sources * It determines place of assessment when jurisdiction of an assessee falls in more than one zone * It sets the qualification disqualification criteria of persons authorized representative of an assessee * It rewards an officer or employee of tax department or any other persons for furnishing information to detect tax evasion * It issues orders, directions, instructions from time to time for discharging the functions of all officers and other persons engaged in the performance of any functions under IT Ordinance Apart from these the NBR has some additional responsibilities.It facilitates international trade through quick clearance of import and export cargoes, negotiates tax treaties with foreign governments and participates in inter-ministerial deliberations on economic issues having a bearing on fiscal policies and tax administration. 2. 2 Structure of the NBR Income Tax Authority Administrative Judicial Appellate Tribunal National Board of Revenue Appellate Additional Commissioners of Taxes National Board of Revenue Directors General of Inspection Appellate Joint Commissioners of Taxes Commissioners Commissioners (Appeal) Inspectors Additional Commissioner of Taxes Deputy Commissioners of Taxes Joint Commissioners of Taxes Deputy Commissioners of Taxes Inspectors Inspectors National Board of Revenue (NBR) Administration Wing Research and Statistics Wing Customs Wing Value added tax WingIncome Tax Wing 3. Overview of the Taxation System in Bangladesh Taxation can be classified only the basis of incidence of tax into two ways 1. Direct Tax: Taxation, the effect of which is intended to be borne by the person or organization that pays it i. e. a direct tax is one paid directly to the government by the persons on whom it is imposed such as income tax, corporate tax, marriage tax etc. Direct tax is borne by the tax payer and cannot be passed on to any person, 2. Indirect Tax: Taxation that is intended to be borne by person or organizations other than those who pay tax. Indirect taxes burden can be passed on others through price vehicles.The principle of indirect tax is VAT, which is paid by traders on goods and services entered into chain of production, but which is ultimately borne by the consumer of the goods and services. In practice the distinction is rarely clear cut. The corporation tax is direct tax but there is evidence that its incidence can be shifted to consumer by higher prices or to employees by lower wages. Indirect taxes do not develop any civil consciousness in the minds of tax payers because nobody feels that he is paying a tax as it is concealed in price, whereas direct tax create a civic consciousness among the tax payer; they feel that they are contributing towards the state expenditure. In the case of direct taxes, the relation between the taxpayer and the revenue authorities is direct personal.But there is an indirect relation between the tax payer and tax authorities in the case of indirect taxes, for the taxes are collected unofficially through the agency of merchants. In Bangladesh direct taxes include Income Tax and indirect tax consist of mainly Value Added Tax (VAT) and import duty (Customs Tax) 3. 1 Overview of Direct Taxation-Income Tax Among direct taxes, income tax is one of the main sources of revenue and it has taken various forms of reforms to be in the state it is on today. It is a progressive tax system. Income tax is imposed on the basis of ability to pay. The more a taxpayer earns the more he should pay is the basic principle of charging income tax.It aims at ensuring equity and social justice. For the purpose of computation of total income and charging tax thereon, sources of income can be classified into 7 categories, which are Salary, Interest on Securities, Income from house property, Income from agriculture, Income from business or profession, Capital Gains and Income from other sources. 3. 1. 1 Rates of Income Tax Bangladesh personal income tax rates for assessment year is progressive up to 25%. Tax rates in Bangladesh also differ between male and female individuals. Bangladesh Income Tax Rates for individuals other than female taxpayers, senior taxpayers of 65 years and above and retarded taxpayers –First                     BDT 1,65,000             Nil Next                     BDT 2,75,000             10% Next                     BDT 3,25,000             15% Next                     BDT 3,75,000             20% Rest Amount                                          25% Bangladesh Income Tax Rates for female taxpayers, senior taxpayers of age 65 years and above First                     BDT 1,80,000             Nil Next                     BDT 2,75,000             10% Next                     BDT 3,25,000             15% Next                     BDT 3,75,000             20% Rest AmountÂ Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â à ‚              25% Bangladesh Income Tax Rates for retarded taxpayersFirst                     BDT 2,00,000             Nil Next                     BDT 2,75,000             10% Next                     BDT 3,25,000             15% Next                     BDT 3,75,000             20% Rest Amount                                          25% Minimum tax for any individual assessee is Tk. 2,000, non-resident Ind ividual is 25% (other than non-resident Bangladeshi) an 20% on dividend income. Corporate tax: Publicly Traded Company 27. 5% Non-publicly Traded Company 37. 5% If any publicly traded company declares more than 20% dividend, 10% rebate on total tax is allowed. Tax rates on other companies: Bank, Insurance amp; Financial Company 45% Mobile Phone Operator Company 45% Publicly Traded Mobile Operator Company            35% 3. 1. 2 Tax Assessment ProceduresIncome Tax is filed by submitting the Income Tax Return form which can be filled either under the â€Å"Normal†scheme or the â€Å"Universal Self Assessment†scheme. When the return is submitted under normal scheme, assessment is made after hearing. For returns submitted under Universal Self-Assessment Scheme, the acknowledgement slip is determined to be an assessment order but it is of course subject to audit. Appeal against the order of Deputy Commissioner of Taxes (DCT) : A taxpayer can file an appeal against DCT’s order to the Commissioner (Appeals)/Additional or Joint Commissioner of Taxes (Appeals), to the Taxes Appellate Tribunal against an Appeal order and to Commissioner of Taxes of the respective taxes Zone for the revision of DCT’s order. Time to Submit Income Tax ReturnCompanies: By fifteenth day of July of the year following the income year or, where the fifteenth day of July falls before the expiry of six months from the end of the income year, before the expiry of such six months. Other than Company: By the thirtieth day of September next following the income year. Consequences of Non-Submission of Return * Imposition of penalty amounting to 10% of tax on last assessed income subject to a minimum of Tk. 1,000/- * In case of a continuing default a further penalty of Tk. 50/- for every day of delay. 3. 1. 3 Tax Withholding Functions and Advance Payment of Tax In Bangladesh withholding taxes are usually termed as Tax deduction and collected at source.Under this system both private and public limited companies or any other organization specified by law are legally authorized and bound to withhold taxes at some point of making payment and to deposit the same to the Government Exchequer. The taxpayer receives a certificate from the withholding authority and gets credits of tax against assessed tax on the basis of such certificate. Every taxpayer is required to pay advance tax in four equal installments falling on 15th September; 15th December; 15th March and 15th June of each year if the latest assessed income exceeds Taka four lakh. Penalty and interest are imposed for default in payment of any installment of advance tax. 3. 1. 4 Fiscal Incentives There are several tax incentives available to tax payers such as Tax Holiday, Accelerated Depreciation and Tax Rebate. Tax Holiday: Tax holiday is allowed for industrial undertaking, tourism industry and physical infrastructure facility established between July 1, 2008 and June 30, 2011 in fulfillment of certain conditions for the following period according to the location of the establishment. i. In Dhaka and Chittagong Divisions (excluding 3 hill districts): 5 years. Period of Exemption| Rate of Exemption| For the first two years (first and second year)| 100% of income| For the next two years (third and fourth year)| 50% of income| For the last one year (fifth year)| 25% of income| ii. In Rajshahi, Khulna, Sylhet and Barisal divisions: 7 years Period of Exemption| Rate of Exemption|For the first three years (first, second and third year)| 100% of income| For the next three years (fourth, fifth and sixth year)| 50% of income| For the last one year (seventh ye ar)| 25% of income| The period of such tax holiday will be calculated from the month of commencement of commercial production. The eligibility of tax holiday has to be determined by the NBR and the time of the commencement of commercial production has to be certified by the respective sponsoring agencies. The industrial establishment should be registered under the companies Act. 1994. In addition, 30% of the exempted income should be invested in the undertaking or in any new industrial undertaking. To see the list of undertakings eligible for Tax Holiday, refer to Appendix A. Accelerated depreciation: Accelerated depreciation on cost of machinery is admissible for new industrial undertaking. Rate of allowable depreciation in the first year of commercial production is 50%, in the second year 30% and in the third year 20%. * Tax Rebate on Investment: Tax payers can receive a rebate on taxable income if they invest in some specific instruments, industries or charities. Amount of allowable investment is either actual investment in a year or up to 25% of total income or Tk. 10,00,000/- whichever is less. Tax rebate amounts to 10% of allowable investment. To see the list of items for which rebate is allowable, refer to Appendix A. Exemption in Income: Tax payers are exempt from paying tax from the income from certain investments and sectors. The list of items and their exemption limits are shown in Appendix A. 3. 2 Overview of Indirect Taxes in Bangladesh 3. 2. 1 Value Added Tax (VAT) VAT is one of the most important sources of tax revenues in Bangladesh. Since its introduction in 1991, VAT has been one of the most effective and efficient tools in resource mobilization. The concept of VAT was introduced by replacing the outdated excise and sales tax regime and its collection and administration has proved to be more economic, efficient and expedient. 3. 2. 1. 1 General VAT Rates i) VAT is imposed on goods and services at import stage, manufacturing, wholesale and retail levels; (ii) A uniform VAT rate of 15 percent is applicable for both goods and services; (iii) 15 percent VAT is applicable for all business or industrial units with an annual turnover of Taka 2 million and above; (iv) Turnover tax at the rate of 4 percent is leviable where annual turnover is less than Taka 2. 4 million; (v) VAT is applicable to all domestic products and services with some exemptions; (vi) VAT is payable at the time of supply of goods and services; (vii) Tax paid on inputs is adjustable against output tax; (viii) Exports are zero rated; (ix) Cottage industries (defined as a unit with an annual turnover of less than Taka 2 million and with a capital machinery valued up to Taka 3,00,000) are exempt from VAT; (x) Tax returns are to be submitted on monthly or quarterly or half yearly basis as notified by the Government. (xi) Supplementary Duty (SD) is i mposed at local and import stage under the VAT Act, 1991.Existing statutory SD rates are as follows: (a) On goods: 20%, 35%, 65%, 100%, 250% amp; 350% (b) On services: 10%, 15% amp; 35%. 3. 2. 1. 2 Tax Base for VAT Import Stage: Customs Assessable Value + Customs duty + Supplementary Duty Domestic/Local Stage: a) Goods (manufacturing): [Production cost + Profit and Commission (if any) + Supplementary duty (if any)] b) Services: [total receipts excluding VAT but including supplementary duty (if any)] Truncated Base / Fixed Value Addition: In some of the cases of goods and services producers and sellers face difficulties in availing VAT credit/adjustment facilities due to non-availability of invoices from the sellers of input.In order to remove this operational difficulty fixed bases such as 10%, 25%, 30%, and 60% value addition is taken into account for calculation of VAT for a number of goods and services. In such circumstances net VAT rate for different rates of value addition comes to 1. 5%, 2. 25%, 4. 5% and 9%. VAT at the wholesale and retail stage: In case of wholesalers and retailers, there is a special provision for a 1. 5% percent VAT known as Trade VAT on the total sale, provided that the wholesaler/retailer do not avail the facility of input credit/adjustment. Such tax is also collected at the import stage from importers of finished goods as an advance trade VAT. Tariff Value for imposition of VAT: Under the VAT Law, the government is empowered to fix Tariff Value for some items for the collection of VAT.Example: tariff value for mild-steel products produced from imported/locally procured re-roll able scraps is TK 4000. 00 per MT. Normal VAT input credit is also not available under this system. Deduction of VAT at Source: As deduction at source is also practiced in case of VAT on certain services, Government, Semi-Government, Autonomous Bodies, NGOs, Banks, Insurance Companies and Limited Companies are authorized by the government to deduct applicable VAT on the services at source. Excise Duty: At present excise duty applies to only two items: bank deposits and domestic air ticket (Tk. 250 per journey). 3. 2. 2 Customs Duty Customs wing is primarily responsible for collection of all duties and taxes at the import stage. Apart from collection of government revenue it is also responsible for trade facilitation, enforcement of government regulations, protection of society and environmental protection, preparation of foreign trade statistics, trade compliance and protection of cultural heritage. Customs collects 42% of the NBR’s total revenue. The revenue target for the year 2007-08 was Tk. 17,812 Cr. and actual revenue collection so far (July’ 07 to May’08) is Tk. 16, 987. 06 Cr. that is 19. 04% higher than the previous year. The target has been revised to Tk. 19385 Cr. for 2007-08 and with an increase of 16. 25%; it has been set to Tk. 22,536 Cr. for the year 2008-09. In the present financial year (2007-08) there are 3 duty slabs of customs duties i. e. 10% for basic raw material, 15% for intermediate raw material or semi-finished products, and 25% for finished products.In the proposed 2008-09 budget, the duty structure has been restructured and a four tier duty structure has been proposed, i. e. 3% for capital machinery, 7% for basic raw material, 12% for intermediate raw-material or semi-finished products, and 25% for finished products. Since Customs functions at the gateway for import and export of goods, it plays a critical role in the import-export trade chain. In order to make customs procedures more transparent and to achieve more trade facilitation, a number of measures have been taken in past few years. With the introduction of ASYCUDA++ and Direct Traders Input (DTI) automation in customs clearance has begun.Recently, a full automation scheme is on way of implementation in collaboration with the Chittagong Chamber and the Task Force. Once the full automation is completed the importers and exporters will be able to access customs server from their offices or homes and will be able to submit their customs declaration online. Exemptions from Customs Duty: * Capital machinery; * Raw materials of Medicine; * Poultry Medicine, Feed amp; machinery; * Defense stores; * Chemicals of leather and leather goods; * Private power generation unit; * Textile raw materials and machinery; * Solar power equipment; * Relief go ods; * Goods for blind and physically retarded people; and * Import by Embassy and UN. 3. 3 Trend Analysis of Tax Revenue 3. 3. 1 Direct vs.Indirect Taxes The tax structure in Bangladesh consists of both direct (income tax, gift tax, land development tax, non-judicial stamp, registration, immovable property tax, etc) and indirect tax (customs duty, excise duty, motor vehicle tax, narcotics and liquor duty, VAT, SD, foreign travel tax, advertisement tax, etc). An analysis of revenue from the existing tax base over the last seven years shows that indirect taxes dominate the revenue yield of the country. More than 70% of total tax revenue is garnered from indirect taxes, as illustrated in the figure below: The low collections from direct taxes are a startling fact; up to the 1990s, the share of direct taxes, i. e. income tax was below 15% of total tax revenues. It started to increase and crossed 20% mark during the 2006-2008 period.However, it remains amongst the lowest in the South Asian region. In many developed countries, the share between direct to indirect taxes is the reverse of what it is in Bangladesh. For generating the desired level of domestic revenue to support economic growth, the share of direct taxes needs to be increased. 3. 3. 2 Tax Revenue Yield Relative to GDP The ratio of tax revenue to GDP has remained inadequate and stagnant over the past seven years, very low compared to other developing countries. During the year 2003-04, the ratio was 8. 5 and continued to rise until a drastic fall in 2006-07 to 8. 3. The ratio rose again and has reached 9. 0 in the year 2008-09. The figure below illustrates the scenario:Figure gives a more detailed look into the tax-GDP ratio, showing the individual ratios of land tax, sales tax, supplementary tax, income tax, VAT and customs duty. We see that there has been a secular decline in customs duty, from 2. 6% in 1973-1980 to 1. 8% of GDP in 2006-08, which could be attributed to the recent openness of trade regime and the reduction in tariffs. In 1991, VAT largely replaced the sales tax. Sales tax was 2. 8% of GDP during 1981-90; since then VAT increased gradually and stood on an average at 3% of GDP in 2006-08. The supplementary duty-to-GDP has increased from 0. 9% from its introduction in 1991 to average around 1. 5%.It can be seen that average income tax-to-GDP ratio has increased from 0. 8% in 1973-1980 to 1. 9 % in 2006-2008. Increasing contribution of income tax and VAT would enable Bangladesh to meet the demand for increased domestic resources for larger investment to achieve higher growth. Average Tax-GDP Ratio 3. 3. 3 Item wise Collection An analysis of the collections derived from individual items within the tax revenue revealed few important findings, the first being the dominance of VAT and import duty over other sources. As seen from the figure below, collections from VAT has increased from 33% to 36% over the last five years, which could be due to the widening of the VAT network to augment revenue collections.The collections from import duty too has remained quite high throughout the years, although it can be seen declining over the years, from 25% in 2004 to only 17% in 2008. Collections from income tax, although increasing, remains much lower than collections from VAT, and the increases can be attributed to greater public sector investments in recent years. 3. 3. 4 Tax Effort Index of Bangladesh Bangladesh is a lowest tax effort country among the developing countries. According to a study conducted by policy analysis unit of Bangladesh Bank found that Bangladesh as the lowest tax effort country in the sample, with an average tax effort index of 0. 493.This has important policy implications that Bangladesh and other countries having low tax effort (less than unity) are not utilizing their full capacity of tax revenue, and therefore, have the potential for financing budgetary imbalance through raising tax revenue. The tax effort index for both direct and indirect taxes is below 0. 6, implying that Bangladesh has the potential for raising revenue collection from both direct and indirect taxes. In terms of tax buoyancy, Bangladesh ranks the second highest among the sample countries, with a tax buoyancy ratio 1. 235, meaning that tax revenue is quite responsive to GDP and effort has been made to increase tax revenue over the period.Table 3: Index of direct and indirect tax effort of Bangladesh FY 2000-FY05 FY| Direct Tax Effort Index| Indirect Tax Effort Index| 2000| 0. 614| 0. 468| 2001| 0. 588| 0. 477| 2002| 0. 612| 0. 504| 2003| 0. 609| 0. 520| 2004| 0. 56| 0. 540| 2005| 0. 513| 0. 553| Source: A Panel Study on Tax Effort and Tax Buoyancy with Special Reference to Bangladesh, Lutfunnahar Begum, Policy Analysis Unit Bangladesh Bank, Working Paper Series: WP0715, June 2007 4. Irregularities in the Current Tax Structure of Bangladesh As the five-year trend analysis suggests, the revenue/GDP ratio for Bangladesh has consistently remained low compared to its neighboring countries. Vietnam has a ratio of 26. 6, India has â€â€-, Pakistan hasâ€â€-.The ratio has consistently remained low despite a steady increase in real per capita income in the country, as the tax base did not sufficiently broaden in line with increases in income or economic activity. Tax evasion, poor tax administration, a gamut of tax exemptions and discretionary and adhoc tax policy changes have contributed to this. 1. Narrow Tax Base, Particularly for Income Tax Both direct and indirect taxes are quite narrowly based in Bangladesh. For example, among direct taxes, agricultural land has not been a buoyant source of revenue as the rates have not been revised periodically (McCarten, 2005). A significant number of tax expenditure measures exist in both direct and indirect taxes which creates an adverse impact on the overall revenue effort.The present income-tax base of Bangladesh is one of the lowest even among the developing countries. Less than 1 percent of are within the tax net. In case of personal income taxes, the burden is unevenly distributed among the registered taxpayers. In reality a major portion of taxes is paid by a small group of people with higher marginal rates. A number of registered taxpayers always remain in lower income groups for either being subject to tax incentives or tax exemptions and share a little burden of taxes often at lower marginal rates. In case of Bangladesh, such taxpayers are small and medium traders and manufacturers. A lot of investment remains untaxed due to tax amnesty is a problem too for Bangladesh.Substantial amount of taxpayers having business income remain in losses those are subject to set off for several years also remain outside actual tax net. In that sense, the wage earners seems rightly taxed as such taxes are withheld by employer and paid by them. 2. Low Revenue Productivity and High Administrative Costs Empirical studies have found that poor logistics, lengthy procedures, unofficial payments, etc. of Bangladesh tax system lead to high administrative costs and low revenue productivity (McCarten, 2005). 3. Contribution of Corporate Tax Payers Remains Meager Taxpayers can be categorized into three main groups; corporate tax payers, salaried tax payers and other tax payers.Corporate sector though has a handful of taxpayers paying a major portion of total income taxes and the majority comes from small number of foreign companies. These are the elite tax payers, and in terms of number their percentage is very low. In 2000 it was 3. 02 percent, the salaried taxpayers share was about 18. 81 percent and the largest group consisting of remaining all others and mainly those who have income from business and profession was about 78. 18 percent. 4. The Drawbacks of Tax Holidays (i) Tax holiday and revenue losses The existing tax law permits, extension unit of an industry to be entitled to tax holiday. Such facilities of granting tax holiday have been found ineffective.A mechanism of internal transfer pricing could be arisen as a vehicle for perpetual tax holiday. As observed, the present income tax act is full of rebates and exemptions (Hussain, 1999). It is now needed to minimize and to come straight to a threshold of income, which is taxable. The present scheme of granting tax holiday has not been a very good experience. Under the tax holiday, revenue loss arises from two main sources. The first is direct loss due to exemption of company income during the holiday period. The second is the loss due to the transfer of profits from companies under standard tax rules to companies benefiting from tax holidays.The transfer of profits has been commonly observed in countries where tax holidays are granted. The NBR has attempted to estimate the size of revenue forgone under tax holidays. A major problem was encountered, however, as a large number of companies under tax holidays failed to file tax returns as required. Based on the partial data available, the NBR placed the amount of tax revenue loss over a five-year period (from FY1980 to 1984) at TK 40 million per annum. In an alternative estimate by World Bank, the expected revenue loss is about TK 126 million per annum. (ii) Tax holiday creates distortion in taxation mechanism The benefits of the tax holiday are being enjoyed mainly by the garment industries.Their growth has enhanced due to external factors. Even if the incentive of tax holiday were not given, the garment industry would have grown up and the state would have earned quite a substantial amount of revenue from the industry. Thus the revenue foregone does not appear to be fiscally efficient (Waresi, 1998). However this has not been able to foster industrial growth in different regions of the country. Such a perpetuating provision for tax holiday creates distortion in taxation mechanism and against the norms of equity and neutrality. It is thus important to restrict such unbound opportunities for the sake of better future of the country. iii) Black money is being laundered through the mechanism of tax holiday Under the present arrangement any income accruing from poultry, fishery, livestock etc. is exempted from income taxes until June 2011. This provision is being abused indiscriminately. A lot of black money is being laundered into the market through this mechanism. One potential remedy should be to allow an initial support to this sector then bringing back them under the purview of taxation. 5. Inefficiency of Tax Administration Inefficiency of tax administration is a leading cause for such a dismal situation. Lack of adequate manpower, logistics, training facilities and management support are some of the deficiencies of administration. There is practically no IT support.A proper data base and IT support could have helped tax administration in pursuing the delinquent TIN holders. In fact, tax administration is one of the most uncared for areas of administration. Successive governments practically invested nothing towards development of an effective tax administration. To cite an example, the tax department has no office building of its own in Dhaka or elsewhere. Hundreds of tax offices are located in different lanes and by lanes in rented houses without minimum amenities. The entire environment in tax offices is depressing. 6. Inequality in taxing Wages between Private and Public Sector In Bangladesh, income tax for government employees is deemed paid by their employer that is government.However, if a private employer pays income tax for its employees, such payments are considered income, which creates additional tax burden for the employee of the private firm. This seems discriminatory, that encourages employees of private firms to avoid or evade taxes. 5. Recommendations for an Improved System Anomalies in the tax structure and deficiencies in tax administration have not only led to a steady decline in tax revenues, but also to a poor public perception of tax authorities. Compliance levels are unsatisfactory, as tax evaders assign a very low value to the cost of non-compliance. To improve the current scenario, a set of recommendations have been provided. 4. 1 Changes in Tax Structure i) Tax rates: Many say that high tax rates induce higher evasion.If mutual causality of tax payers was brought into proceedings, and if tax burden was equitably distributed then perhaps the rates would be lower. A change in the structure of the tax rates could bring about positive returns on the revenue collection. The initial slab of tax-exempt income could be brought down to Tk. 35, 000; there onwards, from Tk. 35, 001 to Tk. 165, 000 a minuscule rate of 5% could be imposed. Such a change will broaden the tax base, thus ensure a more equitable payment of taxes; the sacrifice of tax payers will not be too high either, as 5% will not prove to be too burdensome on their incomes. ii) Public Employees as Tax Payers: Public sector employees constitute around 2 million salaried personnel in Bangladesh. One is hard-pressed to come up with a strong rationale as to why this entire group of income earners should be excluded from paying tax, when they utilize public services as much as private employees do. Thus, the strongest contention is on equity grounds. The principle of excluding state workers from tax may have been valid before, but with recent across-the-board pay revisions in the public sector, the pay gap (except at higher levels) between public and private sector employees has narrowed. The vast proportion of non-state sector tax payers resent the exemption of state sector wages from income tax. There cannot be any tax policy justification for it. It would also be morally difficult for the government to promote greater tax payer compliance, while maintaining tax exempt status for its own employees.If a suitable income threshold is set, then there should be no reason to exclude public employees from tax liabilities, but such a dramatic policy shift will have to be managed well owing to its political sensitivity. iii) Tax on Agricultural produce: In Bangladesh the agricultural sector provides employment for around 60% of the population and contributes 25% to the GDP but virtually pays very little in the form of income tax. This could be because a number of agricultural incomes have been exempt from payment of tax such as poultry, cattle farming, dairy farming, horticulture etc. , Exemptions of such income require further consideration as there has been widespread misuse of this provision. v) Informal Sector: The role of the informal sector in Bangladesh is strong, and the number and value of unrecorded transactions taking place on a daily basis is significant. Such provisions need to be reconsidered in order to mobilize revenue and to bring transparency in the tax system. Measures need to be undertaken to bring more enterprises into the main tax fold, into the organized private sector, through more field inspections and surveys as well as nation-wide education and awareness campaigns. v) Low er Rate for SMEs: Currently there exists a lower rate (15%) of corporate tax for small corporations, so that they may retain more earnings for expansion. However, this requires complex monitoring, as firms could resort to dividing their enterprise into smaller profit making units as a means of tax avoidance and encourage subsidiarisation. It may be more effective, both in revenue generation terms, as well as monitoring-cost terms, to instead include these firms under the basic rate, but to provide more targeted incentives to subsidize and incentivize small enterprises. vi) Salaries of Foreign Technicians: Exemptions on salaries of foreign technicians require a careful review and should be specifically defined since a large number of foreign technicians are now working in Bangladesh and many companies often fraudulently use this measure.Overall, the key philosophy of making the cost of non-compliance (i. e. the cost of tax evasion) higher than the cost of compliance must be strengthened. Taking legal action against defaulters must be stronger in order to send a clear message. Also, amnesty’s like providing penalty waivers to defaulters must be removed. Currently penalty waivers are granted at the discretion of commissioners, which gives rise to rent seeking behavior. There must also be a strengthening of the rules and transparency governing the tax system, so that it leaves little room for discretion by tax officers, minimizes incentives for rent-seeking, and builds investor and tax payer confidence in the tax authorities.As a corollary, a more comprehensive ‘Performance Evaluation Criteria’ for tax administrators ought to be established, and the indicators should be expanded from the current ones which focus heavily on revenue-raising, to broader themes like minimum service standards and customer satisfaction. 4. 2 Increasing Efficiency of Tax Authority The National Board of Revenue, the tax administration authority has been lacking administrative efficiency which is hindering the body from receiving the maximum amount of tax revenue through proper and timely collection. This is due to several weaknesses within the structure and organization of the NBR. The following subsections investigate these weaknesses and recommend the course the action the NBR should undertake 5. 1 Reforming the organizational structureThe organizational structure of the NBR is quite rigid and it still follows the tax type structure that most countries have moved away from. Such a structure faces serious weaknesses including duplication of functions, uncoordinated audit and collection actions, poor tax payer services and inconsistent priorities between taxes. After establishment in 1972, the organogram of the NBR has been reviewed only once (1991-92). The current organizational structure is very flat with only a few layers and a large span of control. In order to counter this problem, the structure of the NBR should be reorganized along functional lines to permit clear lines of accountability.A move to functional organization structure is key to transforming the NBR into a modern and efficient administration. International evidence suggests that a functional organization provides a number of advantages. First it improves tax payer services by providing a single of access for tax payers. This enables tax payers to easily understand their rights and obligations, thus increasing compliance. Second, the functional model improves productivity through greater cohesiveness and synergies among the internal functions. For example, comprehensive multi tax audits can be carried out leading to cost reduction. Similarly, enforcement operations can be carried out for all taxes owed by the same tax payer.Third, A modern organizational structure will enable NBR management to allocate routing and standardize work to specialized units supported by appropriate information technology, while assigning highly trained talent to more complex tasks that require problem solving and evaluation skills, such as auditing and collection enforcement. A functional approach will provide a cross-checking across units reducing opportunities for revenue leakages. South Korea has been largely benefited when they changed their organizational structure to a functional structure consisting of three main arms: collection support division, revenue control division and investigation division. 5. 2 Strengthen the audit systemNBR lacks a proper audit system to detect non compliance with tax and enforce penalty The self assessment system present should be supported by a strong risk based auditing system. An effective audit program would contribute to better tax compliance by making tax payers aware that not complying with tax laws will result in sanctions. Taxpayers’ perceptions regarding the probability of being audited strongly affect tax compliance. Since risk based auditing does not seek to audit all tax payers, scarce resources should be targeted to auditing those tax payers most likely to evade paying their tax liabilities. 5. 3 Strengthen Human Resources The administration lacks quality human resources who are motivated to perform well.The current organizational structure does not encourage career progression for the junior staff members and newcomers and hence discourages potential recruits. To build up the capacity of the NBR the most important consideration should be the quality of human resources in-take within the organization. To be more effective in identifying and pursuing new areas of increasing the tax net the NBR needs qualified human resources in the form of statisticians, information technology specialists, qualified accountants and economists, especially for its Central Intelligence Cell (CIC). The NBR, being a revenue-generating organization, should have a proper compensation structure in place to give adequate incentive to their staff in line with the private sector.The NBR should improve human resource management by implementing a strategy that will redefine functions and job responsi bilities, establish new recruitment standards, delineate clear career development paths, establish an effective training program, improve internal communications, and adopt other modern practices including pay incentives to motivate staff. The administration should advocate greater flexibility in the management of its human resources in order to motivate staff, improve productivity and strengthen professionalism and integrity. 5. 4 Increasing access to information Another area of challenge for the NBR is the lack of cooperation and coordination among the various regulatory wings of the government which prohibits the free flow of information. Different organs of the government hold information on economic activity in various sectors.For example, the Ministry of Land has information regarding sale of land and real estate; the Bangladesh Road Transport Authority (BRTA) has information on purchase and sale of vehicles; the Central Bank, through its command over banks, has access to bank deposit information and the SEC has access to capital market information. The NBR needs to have free access to all these information sources to carry out focused and fruitful research. In an ideal scenario, CIC should run a database of all valid TIN numbers which should be automatically and regularly fed with information on their respective tax returns, bank account balances, capital market transactions and real estate/vehicle transactions. Setting up such a database is not impossible if quality human resources and cooperation amongst the mentioned wings of the government can be ensured A database of tax payers need to be built as well.In order to do it NBR needs to build up its computer infrastructure and build a statistical system. A sound and comprehensive statistical system with an adequate organizational structure and network is an essential function that can be used in the country’s tax administration planning and development process. Currently the institutional structure of the national statistical system of Bangladesh comprises the National Statistical Council as the apex body while the Bangladesh Bureau of Statistics (BBS) is tasked, mainly with the collection and dissemination of official statistics. Currently, a small sub-division of the BBS is working with NBR to research and develop tax related data.This must be strengthened to meet the various current and future needs, and such an organization shou ld, ideally, be under the auspices of the Ministry of Finance. It must include the tax departments, banking and insurance sectors, SEC, etc. At this moment, there is an urgent need to formulate a database of taxpayers with all their relevant tax information such as income, wealth, business and corporations and above all their standard of living. The various parties will also have to establish a good method of cooperation in order to ensure that the information is such a database is quickly and accurately updated. Such a database will play important role in countering tax evasion. The National Board of Revenue (NBR) and the government must take the ollowing steps to ensure that future needs are met: * Plan a well organized and structured method to formulate the reform profile of each of its components (Customs, VAT, Income Tax and NBR) †¢ Develop a sound and transparent legal and regulatory system †¢ Identify areas where revenue is at risk and to deal firmly and fairly with noncompliance †¢ Facilitate trade flows leading to speedy clearance of import/export cargo †¢ Develop and manage an effective reve nue administration staffed with a well trained and motivated workforce †¢ Design and deliver fair, responsible, and effective enforcement mechanisms in ways that directly respond to changes in the economic environment and technological opportunities †¢ Develop a modern IT-based tax administration that is at once efficient, effective and transparent. 4. 3 Increasing Awareness and Motivation among Tax Payers Reforms measures should also include a stronger focus on making the tax service more ‘people friendly’. A good recent example comes from Uganda, where a recent overhaul of the Ugandan Revenue Authority (URA) saw the adoption of a ‘Tax payer Charter’; through which tax administrators treat tax payers as ‘clients’ instead of ‘targets’. To increase voluntary compliance, the URA carried out a nation-wide campaign tagged ‘Developing Uganda Together’ aimed at increasing voluntary compliance. It was also accompanied by vast public awareness programs to make tax concepts and rules better known, and educate the public on how and where to pay taxes. The following measures could also be adopted: 1) Regular Surveys to Identify New Tax Payers Regular out-door and in-door surveys are required to be strengthened for identifying new tax payers. In view of shortage of manpower and to reduce corruption, surveys may be conducted through outsourcing. In the past, number of door to door surveys was conducted. But these were not very successful. Reasons of such failure should be analyzed to develop future strategy. City corporations and municipalities are not particularly efficient organizations. But they are generally successful in bringing most of the houses under the municipal tax net. Why is the Taxes department failing to bring house property income under their tax net? It should be easier for them to do it because records are available with city corporations and municipalities. 2) Issuance of Privilege Cards to Compliant Taxpayers Introduction of privilege cards can help the government increase tax collection through building tax compliance and encouraging people by offering some social privilege as taxpayer. Holders of such privilege cards will enjoy monetary and non-monetary benefits as well as social status.Tax-card holders will be able to enjoy benefits in medical services, ports, banks, hotels, schools, colleges, universities, capital market and government services. 3) Discounts for Speedy Compliance Genuine tax-payers often lose interest to pay tax, as they feel deprived of vario us benefits and services which normally should be available to them. The process of allowing discounts to such tax payers will recognize their contribution to government revenue and entitle them to certain monetary exemption for paying their taxes on time. This measure could be undertaken to reward voluntary compliance on the taxpayers’ part. 4) Strong Political CommitmentThere is a general perception  rightly or wrongly  that many of our political and business leaders are evading payment of due taxes. If members of the public feel assured that their leaders are paying taxes properly, then compliance is sure to improve. Compliance has to start from the top. The rest will follow. Administrative inefficiency, corruption and complicated tax law may be factors for non-compliance. But, perhaps the most important reason is lack of commitment. This commitment has to come from political leadership. 4) Introducing the Concept of â€Å"Green Taxing†Bangladesh may initiate a package of tax reform, to internalize green taxing. The slogan of greening the tax framework should be: â€Å"tax bads, not goods. The idea is to shift the tax burden from value added by labor and capital (something we want more of, i. e. , income/profit) to â€Å"that to which value is added† namely the input/raw materials and its associated depletion and pollution (something we want less of). So, imposing on businesses, what is sometimes called ‘sin’ tax, on environment-harming activities, and promoting environment-friendly behavior through subsidy or tax write-offs may be more effective ways to ensure environmental sustainability and equity. Similar approach may be taken towards consumers/citizens as well. However, this approach should be revenue-neutral, in the sense that those who already pay tax based on slabs set by the government should not be further burdened.This will allow government’s revenue generation, without added cost to citizens and businesses, and this approach will promote environmental sustainability as well, direly needed in Bangladesh. The creation of a new green tax framework is challenging. Realistic environmental objectives in Bangladesh context must be weighed against economic and social considerations. Also, a differential approach of taxing to types of pollutants and production may be taken. For biodegradable pollutants, less tax, but for persistent, non-degradable pollutants, tax rate should be higher. For export-oriented production, too much taxing may lower competitiveness. So, this needs to be taken into consideration.Several organizations including the CPD have already put forward concrete, itemized proposal for tax or incentives for pollution management. It is argued that looking through the lens of this suggested framework will make it easy for application of fiscal and financial instruments to specific activities, inputs and products. 5. Evaluation of the Proposed System This section evaluates the pros and cons of the proposed system and suggests how to overcome any limitations that may arise Changes in Tax Structure: The new system proposed suggests increasing the income tax net by lowering the annual income bar eligible for tax by introducing another segment earning income between Tk 35000 to Tk 165,000. The rate would be a minimum 5 %.This new segment might not be well received by the new taxpayers especially those with very low income. In order to counter the negative sentiment, the tax administration needs to take some special steps. The current administration is limited to serving taxpayers only in the urban areas. Effort should be taken to reach potential taxpayers in the outskirts of the country and motivate and encourage them to pay taxes. This could be done through tax fairs and workshops where taxpayers can pay taxes with help from the officials. This step should also help the farmers who APPENDIX A 1. Eligibility for Tax Holiday Industrial Undertaking Eligible for Tax holiday: i) An industry engaged in production of textile, textile machinery, jute goods, high value garments, pharmaceuticals, melamine, plastic products, ceramics, sanitary ware, steel from iron ore, MS Rod, CI Sheet, fertilizer, insecticide ;amp; pesticide, computer hardware, petro-chemicals, agriculture machinery, boilers, compressors, basic raw materials of drugs, chemicals and pharmaceuticals, energy savings bulb, solar energy panel, barrier contraceptive or rubber latex. (ii) An industry engaged in agro-processing, ship building, diamond cutting. Physical Infrastructure Eligible for Tax holiday: Sea or river port, container terminals, internal container depot, container freight station, LNG terminal and transmission line, CNG terminal and transmission line, gas pipe line, flyover, mono rail, underground rail, telecommunication other than mobile phone, large water treatment plant ;amp; supply through pipe line, waste treatment plant, solar energy plant, export processing zone.Tourism Industry Eligible for Tax Holiday : Residential hotel having facility of three star or more. 2. Tax Rebate Types of investment qualified for the tax rebate are: – Life insurance premium – Contribution to deferred annuity – Contribution to Provident Fund to which Provident Fund Act, 1925 applies – Self contribution and employer’s contribution to Recognized Provident Fund – Contribution to Super Annuation Fund – Investment in approved debenture or debenture stock, Stocks or Shares – Contribution to deposit pension scheme approved by the government – Contribution to Benevolent Fund and Group Insurance premium – Contribution to Zakat Fund Donation to charitable hospital approved by National Board of Revenue – Donation to philanthropic or educational institution approved by the Government – Donation to socio-economic or cultural de velopment institution established in Bangladesh by Aga Khan Development Network – Donation to ICDDR,B, Dhaka Community Hospital – Donation to philanthropic institution- CRP, Savar, Dhaka – Donation up to five lakh to i. Shishu Swasthya Foundation Hospital Mirpur, Shishu Hospital, Jessore and Hospital for Sick Children, Satkhira run by Shishu Swasthya Foundation, Dhaka ii. Diganta Memorial Cancer Hospital, Dhaka iii. The ENT and Head-Neck Cancer Foundation of Bangladesh, Dhaka iv. Jatiya Protibandhi Unnayan Foundation, Mirpur, Dhaka – Asiatic Society of Bangladesh – Muktijudha Jadughar 2. Exemptions from IncomeThe following income is exempt from taxable income. i. Income derived from any Small and Medium Enterprise (SME) engaged in production of any goods and having an annual turnover of not more than taka twenty four lakh is exempt from tax. ii. Industry set up in EPZ is exempt from tax for a period of 10 years from the date of commencement of commercial production. iii. Income from fishery (excluding income of a company), poultry, cattle breeding, dairy farming, horticulture, floriculture, mushroom cultivation and sericulture are exempt from tax up to 30th June, 2011, subject to investing at least 10% of the exempted income that exceeds one lakh Taka, in government securities or bonds. iv.Income derived from export of handicrafts is exempted from tax up to 30th June, 2011. v. An amount equal to 50% of the income derived from export business is exempted from tax. vi. Listed companies are entitled to 10% tax rebate if they declare dividend of 20% or more. vii. Income from Information Technology Enabled Services (ITES) business is exempted up to 30th June, 2011. viii. Income of a private power generation company subject to certain conditions included of private sector power generation policy of Bangladesh is exempted from tax for 15 years form the day of commencement of commercial production. ix. Exemption of tax on interest of foreign loan. How to cite Tax in Bangladesh, Papers
Friday, December 6, 2019
Pictorial Narratives Time and Tales Essay Example For Students
Pictorial Narratives Time and Tales Essay Art, paintings, images, sculptures serve to be an immortal representation of the lifestyles of the era and the region from which they originate. They are like windows, enabling us to take a peek into the representational imagery which is in relation to the religious doctrines, rituals, ceremonies as well as the prevalent social customs. These pieces of art preserve and document what was once there, and become an important historic relic as time passes. Art focuses our attention even on studying the iconography and symbolism of the era they depict. It becomes pivotal in comparing the present day iconography and symbolisms to those of the yester years as well as to know the roots of the same. Most importantly, paintings narrate events, stories and lore which are then smoothly passed on from generation to generation. For instance, the pictorial storytelling at sites such as the Stupa at Sanchi, the Ajanta and Ellora caves, the Mogao caves at Dunhuanga demonstrate clearly how they are integral to the religious trends followed there. Along similar lines, studies have highlighted how the pictorial inscriptions on the early Chinese tombs, shrines and monuments function as a requisite for the social purposes as well as religious rituals. 2 This article too, looks at some of the paintings coming from the yester eons, each speaking to the viewer about certain events or incidents, depicting the passage of time in them as well. Original Image: Unknown workshop, possibly Malwa, 1425-50, Published: Goswamy- A Jainesque Sultanate Shahnama (1988), Opaque watercolor and ink on paper. Picture Credits: Guy John, Britschgi Jorrit, Wonder of the Age: Master Painters of India, 1100-1900, (New York: The Metropolitan Museum of Art, 2011) p. 31. This original painting is taken from the pages of a Shahanama manuscript (the famous Islamic Epic novels: The Shahnama (book of kings) of Firdawsi. ) The original manuscript was bound as a single codex format volume comprising of 350 pages of Persian text, 66 of which are illustrated. 3 The painting here narrates the story of the tragic death of a Prince name Siyavas4. While resting in his bed chambers with his wife, the Prince is dragged out of his abode while his helpless wife gapes in horror. The Prince is taken outside and taken advantage of his ammunition less state to kill him. This painting becomes a pictorial narrative, as in a single picture frame, two simultaneous instances are depicted vividly. The change in the backdrop as well as the scenery depicts the continuity of the narrative within the single frame. When inside the bed chambers, the painting of the pavilion which changes into a scenery having trees in the background depict the journey of the Prince as he helplessly fought his way from life to death. 5 Also, the figures and the positions of the Prince and that of the soldier who is killing him are repeated in the picture. Since there cannot be a particular person present in two different areas at once; the scene clearly indicates that it is a continuous story narration which follows the movements of the characters. The other important point which makes the story depicted in the picture clearer to the viewer is the character differentiation. Though the styles of drawing the eyes, the eyebrows, the nose and other facial features is alike, it is evident from the uniform, from the ornamented horse and the jeweled quiver of arrows that the one who is doing the killing is the soldier in the army. Similarly considering the grand pavilion and night clothes, it is evident that a higher member of the royal family is resting in his resting chambers when the dramatic attack might have happened. This and the use of close strokes and very closely spaced dots upon the uniform of the soldier as well as upon the pavilion tells us more about the type of very clustered designs on the Royal garments were prevalent in the Iranian Sultanate. As for the painting style of the localized anonymous artist; the painting depicts a clear juxtaposition of the Indian and the Iranian styles of painting. The uniform of the soldier is that of an Iranian while the large canopy of the pavilion and the artistic style of drawing the trees is a clear reflection of Indian art6. Evidence and Methodology in Darwin's Origin of the Species EssayThe first frame in this linear picture depicts the scene in the forest where the Deer rescues the drowning man. This scene progresses from the leftmost position towards the centre of the painting. However, the events which happen in the palace, where the Queen desires to posses the Deer and the king’s hunting party sets off for it progresses from the rightmost position to the centre of the painting. Thus the narrative ends towards the centre of the painting, where the incidents to the left of the central finale happen earlier than those to the right of the central finale. In other words, some scenes move from left to right while others move from right to left to end near the centre of the whole composition. The composition is very unusual to be a hand scroll. However, this arrangement separates the events taking place in the wilderness as well as in the worldly context of the palace. Thus the composition creates a difference not only in the geographical elements of the spaces where the story takes place, but also in the morals significantly attached to the two parts of the story. Hence, even though the pictorial narrative of the Deer King Jataka resembles the hand scrolls in appearance, the composition and the depiction of the narrative does not fit within the boundaries of the hand scroll conventions. 18 Also the presence of the same characters in the story line at different positions at the same time shows the continuous aspect of the narrative depicted in the painting. The passage of time is also inevitably depicted by the journeys which the character undertakes from the wilderness to the palace and vice versa. It is also the journey of the morals as they are subjected to change as the environment around the person chang The Chinese style of painting is very evident with the classical roof tops (along with their curved ends) of the palace building. The wilderness is characterized by the presence of conical shrubs repeated along its entire length. Thus both of the paintings showcase a continuous narrative. The frames do not stop the flow of the narrative by limiting it to the size or the general norms of the canvas. These paintings make time stop and depict the different happenings going on about at the same time simultaneously so as to complete the narrative without any unnecessary breaks or stops. Time here is a tool which is played along with. Chronological order, flashbacks, just showing important elements instead of showing the whole time lapse, change of scenery to depict journeys or travels, following the story with the changing positions of the same characters all along the length of pictorial narrative are some of the ways in which the passage of time is depicted in these paintings. Bibliography: 1. Julia Murray. Archives of Asian Art, Buddhism and Early Narrative Illustration in China. (University of Hawaii Press for the Asia Society, 1995), vol. 48. http://www.jstor.org/stable/20111252 Accessed date: June 12, 2015. 2. John Guy, Jorrit Britschgi. Wonder of the Age: Master Painters of India, 1100-1900. (New York: The Metropolitan Museum of Art, 2011)
Friday, November 29, 2019
Parole and Truth in Sentencing Paper free essay sample
Parole is defined as the early release of an inmate from a correctional institution under supervision. It is a sentencing strategy that progressively returns offenders to society to lead productive lives. Parole is often an incentive for offenders to behave while in prison and can act as a stimulus for positive behavioral change. Parole is based on the idea that an offender can gain early release through good behavior and self-improvement. The conditions of parole are based on an offender’s criminal background and the circumstances of the offense. Both of these are taken into consideration when considering what type of restrictions and special conditions that should be placed on the offender. The general conditions of parole are based on state statutes and are fixed. While on parole, an offender is required to periodically check in with a parole officer who oversees the parolee’s parole and ensures all of the conditions are being met. We will write a custom essay sample on Parole and Truth in Sentencing Paper or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Parole officers may visit parolees at home or at work and can do so unannounced. While on parole , an offender must obtain a job within 30 days and continue to be employed throughout their parole. This is based on the idea that having a job reduces the likelihood that an offender will repeat offend. A parolee is prohibited from leaving the state unless with the permission of the parole officer and courts. The goals of truth in sentencing laws are to restore truth in the sentencing process so the public knows how much time an offender offender n. an accused defendant in a criminal case or one convicted of a crime. See: defendant, accused) will serve in prison, to increase the proportion of a sentence that is served in prison, generally to percent, and/or to eliminate parole release as a means of reducing crime by keeping offenders incarcerated incarcerated /in ·car ·cer ·at ·ed/ (in-kahr? ser-at? ed) imprisoned; constricted; subjected to incarceration. in ·car ·cer ·at ·ed adj. Confined or trapped, as a hernia. for a longer period of time, and to c ontrol the use of prison space,often in conjunction with a guidelines system, so decision makers know in advance what the impact of sentencing will be on prison populations. An argument frequently made by supporters of truth in sentencing is that the public is confused and deceived about how much time offenders will serve in prison. For example, in an indeterminateThat which is uncertain or not particularly designated. That which is uncertain or not particularly designated; as, if I sell you one hundred bushels of wheat, without stating what wheat. 1 Bouv. Inst. n. 950. .. Click the link for more information. sentencing state a burglar  One who commits a burglary. (q. v. might receive a sentence of three to five years but be released on parole after serving only two years. The source of this public dissatisfaction goes beyond just the perceived untruthfulness of the sentencing process. At a basic level, it reflects the general public fear of crime. Crime rates rose significantly in the 1960s and 70s, and the publics fear of crime
Monday, November 25, 2019
Legal Process Research Paper
Legal Process Research Paper Free Online Research Papers This legal process paper will cover the scenario of Mark, the candy salesperson obtaining a major account that his company has been trying to acquire, and just before Mark could collect his commission on the sale, he was abruptly terminated. In this paper I will argue both sides as an employer and an employee; because the scenario did not specify the exact reason Mark was fired. There are certain conditions in which Congress would intervene, if employers are overstepping their boundaries. Employee reserves the basic rights of opportunities if deemed qualified by an employer. Therefore, â€Å"Congress has passed employment-related laws when it believes that the employee is not on equal footing with the employer†(Bennett-Alexander, 2007, p.1). Under the Civil Rights Act of 1964, Title VII prohibits employers from discriminating based on â€Å"race, color, religion, sex, or national origin†(Federal, 2004, p.4), however, the conditions does not clearly conclude that this was the reason(s) for Mark’s termination. So based on the inconclusive evidence, I will assume that the termination arrived from other issues. If Mark’s employer has had a set of rules and regulations in course for all employees, including Mark to abide by, then whenever these rules are broken, according to the employer’s standard of disciplinary action, the employer if given a fair warning has the right to terminate its employee. There are several reasons why Mark would have been terminated: misconduct, not abiding by certain code of ethics, theft, being disgruntle, or sexual harassment. Any of these impropriations, can deem reasonable for immediate termination, however, as an employee, you reserve the right to know the reason of termination. As long as the termination was not deliberate done to target Mark as an individual for no apparent reason, then the employer should terminate Mark, if it feels that Mark was in violation of any work misconduct. However, if Mark was specifically targeted discriminated against, then according to the â€Å"Civil Rights Act of 1991, which, among other things, provides monetary damages in cases of intentional employment discrimination†(Federal, 2004, p.4), then Mark have the basis on which to sue for unlawful termination. Mark Richter has the right to file a law suit to get his money, and also file for punitive damages if the employer’s conduct is found to be intentional or malicious. Mark has the right to proceed with his case, and may be awarded in court for punitive damages, along with compensatory damages. Assumptions are made that Mark was terminated for no apparent reasons; therefore, he is entitled to monetary gain from his employer for what is perceive to be wrongful termination. Despite the action, â€Å"there are no Federal wrongful termination law per se, rather there are a variety of Federal laws that, if violated by employers when discharging employees, might constitute wrongful termination†(Wrongful, 2007, p.1). Mark Richter has a legitimate case, which may be applied in civil court or the local court system. However, if his case is denied, then he could appeal it and ask if the case can be viewed at the higher level courts, which is usually the state court. If Mark is also denied at the state level courts, then he can appeal again, and ask for the case to be reviewed at the United States Supreme Court. Since Mark’s case may fall under federal laws, he may have the opportunity to be heard at the Supreme Court, however, at the Supreme Court’s â€Å"discretion, and within certain guidelines established by Congress, the Supreme Court each year hears a limited number of the cases it is asked to decide†(United, 2007, p.1). The uncertainty of this case has led the argument to be biased on both sides. Mark has a legitimate lawsuit if he was wrongfully terminated, thus he has a basis on which he can sue for unlawful termination under Title VII of the Civil Rights Act of 1964, if his case falls under this federal guidelines. If his case does not fall under federal discrimination guidelines, then his employer reserves the right to terminate him under company policies. References Bennett-Alexander, (2007). Employment law for business: The regulation of employment. Retrieved December 16, 2007, from https://ecampus.phoenix.edu/content/eBookLibrary/content/eReader.h. Federal. (2004). Federal equal employment opportunity laws. Retrieved December 16, 2007, from eeoc.gov/abouteeo/overview_laws.html. United. (2007). United States Supreme Court. Retrieved December 16, 2007, from uscourts.gov/supremecourt.html. Wrongful. (2007). Wrongful termination. Retrieved December 16, 2007, from http://employeeissues.com/wrongful_termination_2.htm. Research Papers on Legal Process Research PaperMoral and Ethical Issues in Hiring New EmployeesTwilight of the UAWQuebec and CanadaPETSTEL analysis of IndiaThe Masque of the Red Death Room meaningsAnalysis of Ebay Expanding into AsiaUnreasonable Searches and SeizuresThe Relationship Between Delinquency and Drug Use19 Century Society: A Deeply Divided EraIncorporating Risk and Uncertainty Factor in Capital
Thursday, November 21, 2019
Public Law Essay Example | Topics and Well Written Essays - 750 words
Public Law - Essay Example This Act covers Great Britain matters on equality powers and has continued to fight for legislation anti-discrimination instead of a single act. This is because of power-sharing disagreements in the government. The equality law has failed since it has only produced a collision between competing equality strands. However, there must be better ways of resolving conflicts between faith-based and sexuality- based equality rights. In this regard, this essay will expound on equality law failure having produced collision between competing equality strands and better ways of resolving conflicts between-faith based and sexuality-based equality rights, in reference to the British case-law and wider international academic debate. British case law and wider international debate The British case law adopts an integrated and unitary perspective of equality law which in enforced by the commission. It also clarifies various definitions of victimization, discrimination and harassment which it applies as well as expands positive duties on public authority in terms of authority. Therefore, equality law having in reference to the new single equality Act in Britain. It will also base on the struggles outcome between competing ideologies and different interest groups. The first generation of British was under formal equality, where it demanded â€Å"that likes must be treated alike†. ... Additionally, the increase of equality and diversity is significant in the sense that it raises questions of conflicts with human rights commission. In this subtopic, the essay will set out general principles, as well as an approach to policy and equality law conflicts. Evidence to be used will be Equality Act 2006 and recent Equality Act 2010 which has established a less or more cross-ground legislative comprehensive framework which forbids discrimination on basis of protected characteristics. This will also include some of the grounds that are covered under the European Law. Power sharing disagreements Power sharing disagreements have evolved quickly within a short episode of time. This subtopic will argue on the ground that power should be shared on both sexes. This issue has imposed a huge debate on courts in regard to British case law and wider international debate which does not contain any direct protection against power sharing agreements. However, it aims at achieving modern ization, harmonization and simplification on equality law. This is in relation to several principles that declare the right to equality in all sexes and equal protection in terms of discrimination regardless of sex. The state gives a full effect on the right to equality in all its activities. Additionally, there must be no hierarchy of equality. The law does not expect women and disabled people to be treated the same way as men. Evidence will be from Discrimination Act of 2008 , British Act. Discrimination challenges Every individual has a right to treated equally and fairly. This sub-topic will explain some of the challenges that indiscrimination offers in reference to the right of individuals to fight for compensation in case of unlawful discrimination in tribunal and industrial
Wednesday, November 20, 2019
Risk Management Program Research Paper Example | Topics and Well Written Essays - 2000 words
Risk Management Program - Research Paper Example Risk is the uncertainty surrounding future outcomes and events, and it is an expression of the impact and likelihood of the occurrence of an event, which is regarded to have the potential of influencing the achievement of the objectives of an organization. For every risk, there are two calculations needed, including its probability or likelihood, and the extent of the consequences or impact. Schwartz (2014) recognizes that in certain organizations, risk management is used in issues that are predetermined as causative of unwanted and adverse consequences. In such firms, risk is understood in terms of the function of probability of the unwanted or adverse event, as well as the magnitude or severity of the event consequences. Effective application of management requires that the organization develops a risk-management culture, which should support the general mission, vision and objectives of the organization. There should be establishment and communication of boundaries and limits in relation to the acceptable risk outcomes and practices (Pà ©rez-gonzà ¡lez & Yun, 2013). Since the management of risks is directed towards the uncertainty associated with future outcomes and events, it is assumed that all exercises for planning incorporate a certain level of risk management. As a manufacturing company, Nike understands that production innovation, through a sustainability lens, is important towards the achievement of the company’s growth vision, which is independent of the constrained resources. In fact, creation and building of a business that acknowledges and accommodates constraints, as well as thriving through them within the natural setting is the sole way through which an organization can realize growth within the modern world, and this would not affect the company’s ability to succeed in the long term. The transition has been evidently challenging for the company as a
Monday, November 18, 2019
Marketing plane Essay Example | Topics and Well Written Essays - 500 words
Marketing plane - Essay Example In addition, the Unilever top management believes that this sale would assist the company to focus more on its core objectives and to continue to deliver sustainable growth for the organisation. According to Kees Kruythoff, president of Unilever North America, â€Å"as we continue to shape our portfolio to deliver sustainable growth for Unilever, this change will give us the focus to drive growth behind our core foods portfolio†(qtd in Dornbrook). In addition, Unilever plans to generate 70% of its total sales from emerging markets by 2020. Probably, Wish-Bone is less likely to gain a wider market acceptance in emerging markets like China, India, or Russia. Therefore, Unilever decided to sell out its iconic brand to add value to its long term business goals. When Unilever sells their iconic brand, Pinnacle Foods has their reasons to buy it. First, the current market position of the Pinnacle Foods justifies the firm’s decision to acquire Wish-Bone. The company’s well recognised products are used by roughly 85% of the American households, and the organisation holds #1 or #2 market position in 10 of the 12 categories in which it operates. Hence it would be easy for the Pinnacle Foods to increase the American market share of Wish-Bone, which is already a leading salad dressing brand in North America. In addition, the planned acquisition supports the firm’s market expansion strategies. In the words of Pinnacle Foods CEO Bob Gamgort, â€Å"the acquisition of Wish-Bone is a perfect fit with our successful strategy of Reinvigorating Iconic Brands.†(qtd in Dornbrook). He adds that proposed acquisition would benefit the company to achieve cost synergies and to enhance its ability to provide consumers with better meal solutions and recipe ideas. The Pinnacle management also claims that Wish-Bone brand has ‘attractive margins’ and a strong cash flow. The top management thinks that its improved efficiencies on the
Saturday, November 16, 2019
The 1951 Refugee Convention
The 1951 Refugee Convention The 1951 Refugee Convention It is important to know that the UK is one of the signatories to the 1951 refugee convention therefore; when a person asks for asylum in the UK there are in fact asking the authorities to recognise them as a refugee under the 1951 UN refugee convention and they will qualify for protection under the refugee convention if they have a well founded fear of persecution or they may claim under Article 3 of the European Convention on Human Rights (or both), Article 3 of The European Convention on Human Rights stats that No one shall be subjected to torture or to inhuman or degrading treatment or punishment It is important to consider that the UK has responsibility to provide them with accommodation and financial supports because UK is on one of the signatories to the 1951 refugee convention and European Convention on Human Rights. Now a day the majority of debates are against asylum seekers /refugees with some arguments in favour of them. First of all press and politicians are making a negative view on public opinion regarding asylum issue in the UK by inaccurate and offensive use of language to describe asylum seekers, People have little trust in the asylum system, believing it to be out of control, too generous to asylum seekers, and ineffective at removing refused asylum seekers.(Hobson, Cox, Sagovsky, 2008, P.17), When you listen to press or politicians you probably have the impression that the UK is invaded by asylum seekers (See image 1) Headline published in daily Express on 17 December 2002, they should use an accurate terminology when speaking about asylum seekers and immigration, The debate is not concerned with weather asylum is a problem, but how best to tackle it. (Brendon 2003) But the question is; Are asylum seekers really invaded the UK! There are many arguments against asylum seekers and refugees For example: Not genuine refugee, This argument is based on that the majority of asylum seekers are immigrant workers and they are here to steal our jobs but the truth is if they are skilful immigrant workers or unskilful, are likely to take jobs unwanted by the UK population and are willing to work without depending on welfare benefits then they will contribute positively to the UK economy as the UK desperately needs young and skilful workers. They are here for our benefits:Government research then shows that the foreign-born population contributes around ten per cent more to government revenues than they receive in benefits.1 Asylum seekers cannot able to claim welfare benefits and they only get financial support from the central government, most asylum seekers are living in poverty; Single asylum seekers in the UK have to survive on  £42.16 a week while couples without children receive  £66.13 a week. But when they get refugee status or leave to remain in the UK they can claim benefits and most of them are of working age with qualifications and skills. In the short term they might receive support, but in the longer term, most wish to find a job and do not want to live on the UK benefits. Those seeking asylum tend to be aged at least 20 years old, and hence are of working age the moment they start to interact with the welfare state. Contrast this to somebody born in the UK who will spend at least the first 18 years of their life scrounging off the state (in the form of a free education system and various financial child benefits) and it is clear that, over the course of a lifetime, it is much more likely that a successful asylum seeker will end up in credit with the welfare state than the life-long UK citizen. So the welfare argument fails.(Brendon (2003) Crime and Terrorism: It may be true that the crime figures are higher amongst asylum seekers but simple reason behind this is forbidden them to work, most asylum seekers are living in poverty, they get low level of support whilst claming asylum, they only need work permission to contribute positively to the UK economy as the UK desperately needs young workers. Too many foreigners: Some believe Britain is turning to a foreign land but the true is the UK is home to just 3.2% of nearly 9.2 million refugees world wide, in the other words what is wrong with people liking the UK even asylum seekers and refugees broaden and diversify our culture. Tighten the Rules Against Them: Some believe that the government should tighten the immigration rules in order to restrict the number being allowed into the UK, but the best way of reducing the number of asylum seekers in the long term is to reduce numbers of people forced to flee around the world by preventing and resolving conflict and promoting respect for human rights.
Wednesday, November 13, 2019
Flaws In Twains Adventures Of Huckleberry Finn :: essays research papers
Flaws in Twain's "The Adventures of Huckleberry Finn" Mark Twain's novel The Adventures of Huckleberry Finn is by any means a classic. However, there are several flaws. First of all the coincidence that everything happens with in my mind detracts some from the story. The other major problem is that the book seems to drag on and on the closer you get to the end, as if Twain had a page quota to fill and was not worried about the story. The other problem brought up on our hand-out was Huck's lack of seriousness in what was a very serious situation for Jim. As for the coincidence part, it appears most obviously as you read towards the end. For example Huck ends up at Aunt Polly's, and I was thinking, yeah...right those chances are about one in a million. And then after Huck tells Aunt Polly that he is Tom, Tom shows up...uh-huh, I bet. It is things such as those I just mentioned that make it very difficult for me to read a book without becoming frustrated. It is probably because I am used to real life and like it or not real life is just not that perfect. My other gripe was that Twain seems to ramble on and on and on an..... To me it seems as if the story that he was writing became faint shortly after the time when Huck says, â€Å"It's me. George Jackson, sir†(pg. 95). I do have to give him that the feud was interesting filler, but you can only take so much filler. Then when John Wayne (The Duke) and Elvis (The King) come along there seem to be four or five stops along the river that except for one little detail, are the same. Please excuse the jump back, but how coincidental is it that you have a Duke and a King on the same raft in the middle of the Mississippi river (yes I do know they are not really royalty but that does not matter)? Even during all of this complaining I have done I did find humor in such things as when Huck was observing some local â€Å"loafers†and their discussions about borrowing and lending chewing tobacco. â€Å"Here, gimme back the chaw and you take the plug.†(pg. 138). I can just picture four or five guys laying around chewing tobacco with spit/tobacco juice running down their chins, probably in dirty overalls with no shirts on underneath and boots, to complete the look, three or four days of beard waiting to be shaved, and oh yeah, a nice old straw
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