Role of Training on Capacity Development for Land Development Tax Management in Bangladesh
Abstract
This study investigates the role of training in strengthening the capacity of Union Land Office (ULO) officials in Bangladesh to manage the Land Development (LD) Tax system, especially in the wake of digitisation reforms under the Land Development Tax Act, 2023. Findings reveal that most of the officials receive only a limited amount of training in their careers, let alone refresher courses. Even these limited training programs remain theoretical, fragmented, and inconsistent, with limited attention to hands-on practice, behavioural skills, and continuous professional development. Most officials show moderate legal literacy and weak digital proficiency, often relying on informal learning or outsourced IT support. Though officials perceive themselves as friendly as citizens, service recipients report bureaucratic indifference and poor communica- tion. The study concludes that enhancing ULO capacity through systematic and practical training is indispensable for successful LD Tax administration and digital land governance. By aligning training content with real-world administrative challenges, Bangladesh can foster more efficient, transparent, and citizen-friendly LD Tax management, thereby advancing both revenue collection and public trust in land administration institutions.
Fields of Study & Subjects
Public Administration in Developing Nations
Human Resource Development and Performance Evaluation
Taxation and Compliance Studies
Publication details
- Journal / source
- Bangladesh Journal of Administration and Management
- Volume
- 38
- Issue
- 1
- Publication date
- 16 January 2026