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.