Separation of powers no magic bullet for reform

Separation of policy from implementation has been a crucial and long-overdue item in the reform agenda of the National Board of Revenue (NBR).

But it is not the end itself, nor is it the only magic bullet that would serve the purpose of reforming an institution responsible for Bangladesh's disrepute as one of the countries with the worst tax-gross domestic product ratio in the world.

The NBR reform is also too important an agenda of public interest to be vulnerable to ad-hocism to meet donor prescription, or to parochial interest to make it hostage to a particular bureaucratic cadre and thereby deepen governance ineffectiveness in the country due to long-bedevilled intra-cadre discrimination.

Before proceeding further an independent strategic analysis should be undertaken bringing together relevant experts to assess the opportunities and risks to determine the most appropriate operational model of separation of powers that will truly serve the main purpose of creating an independent, transparent, accountable and efficient NBR that can serve its cause with professional integrity and a sense of pride.

This review should take the NBR Reform Committee report into account and draw upon international best practice lessons. More importantly, it should be informed about sources of deep-rooted internal resistance, who have over the years transformed NBR into heaven for tax evaders and money launderers and hell for honest taxpayers.

It must be absolutely free from conflict of interest of forces apparently determined to establish administrative control in the name of the separation of powers and jurisdictions.

The writer is executive director of Transparency International Bangladesh