If this is the case, then policymakers need to reprioritize public programmes and improve efficiency of public expenditure as well as take steps to improve revenue collection by broadening the tax base and enhancing the efficiency of tax administration. If tax revenues are earmarked for socially desirable expenditure, there will be incentives for tax payments. In this context, the recent experience of the “Tax for Development” campaign implemented in Bangladesh is very encouraging, the tax-to-GDP ratio in Bangladesh has risen from approximately 9% to approximately 13%.