Bangladesh has one of the most liberal investment regimes in the region and, as reported by the Commercial Environment report 2012 by the Dun & Bradstreet company, there are no distinctions between foreign and domestic private investors regarding investment incentives or export and import policies. Nevertheless, the country reportedly faces difficulties in attracting foreign investment due to corruption. Corruption represents a serious impediment to efficient business operations in Bangladesh, as emphasised by the US Department of State 2012. Corruption and bribery in Bangladesh raise the costs and risks of doing business and are identified as common within public procurement, tax and customs administration, and regulatory authorities. The same report also notes that corruption in Bangladesh has resulted in annual losses amounting to 2 to 3% of the country's GDP. This perception is supported by the World Economic Forum Global Competitiveness Report 2012-2013, according to which, inadequate supply of infrastructure and corruption are the greatest constraints to foreign companies operating in Bangladesh. Corruption is reportedly present in most interactions with public authorities. According to the World Bank & IFC Enterprise Surveys 2007, 85% of the companies surveyed expect to pay unofficial payments to 'get things done', while 55% identify corruption as a major constraint for doing business. According to the Ethical Corporation 2007, the perception of added risk in the wake of the interim government's anti-corruption campaign has in some cases led to bribe amount increase.

While laws on disclosure of assets and conflicts of interest exist, they are rarely enforced. Significant parts of the state budget (including state-owned companies) remain outside legislative control. Trade and business associations are often led by former government employees or politically active persons, leading to patron-client relations between government and business. According to AmCham Bangladesh 2008, audits cannot always be trusted, as auditors rarely conform to international standards and are known to produce reports according to the wishes of the client. Private sector corruption is also widespread. According to the Transparency International Global Corruption Report 2009, the most dominant form of corruption taking place in the private sector during that year was asset stripping, followed by fraud and abuse of power. Despite the adoption of the Public Procurement Act 2006 and the Ordinance in 2007, the private sector has reportedly continued to engage in malpractices in the procurement process. According to the World Economic Forum Global Competitiveness Report 2012-2013, Bangladesh performs poorly in relation to the ethical behaviour of companies in interactions with public officials, politicians and other companies. Business executives also indicate that public funds are commonly diverted to companies, individuals, or groups due to corruption. Therefore, companies are recommended to use a specialised public procurement due diligence tool to reduce corruption risks related to public procurement in Bangladesh.

Bangladesh's formal economy is shadowed by a large informal sector. According to the World Bank & IFC Enterprise Surveys 2007, nearly 50% of service companies report that they must compete against unregistered or informal companies, and nearly 17% identify the practices of competitors in the informal sector as a major constraint. Furthermore, corporate and bureaucratic tax evasion is reportedly a common source of corruption. In order to better manage legal and financial corruption risks, companies are strongly recommended to develop, implement and strengthen integrity systems and to conduct extensive due diligence when planning to do or already doing business in Bangladesh.

Bureaucracy in Bangladesh functions relatively unchecked by both government and civil society. High-level civil servants in particular, constitute a strong interest group. The bureaucracy remains politicised in regards to recruitment and promotions, but lack of transparency and accountability seem to be the biggest problems. In the same vein, the Bertelsmann Foundation 2012 reports that administrative operations in the country are deficient due to widespread corruption, a politicised bureaucracy and a lack of resources as well as patronage. In addition, the government has exercised influence on local administrations and has significantly curtailed powers of elected local government officials. According to Transparency International Bangladesh 2007, corruption and undue political influence are rampant in the Public Service Commission (see more under 'Public Anti-Corruption Initiatives' in the Initiatives section). Officials sometimes obtain their positions and promotions through bribes and are not necessarily chosen on the basis of merit and skill. There are no rules limiting the acceptance of hospitality for civil servants. The combination of low salaries for public servants, the discretionary powers of the bureaucracy and the complexity of the regulatory environment, encourages private-public corruption and the use of facilitation payments.

Business executives surveyed in the World Economic Forum Global Competitiveness Report 2012-2013 perceive government administrative requirements to be quite burdensome. They also report that government policy-making is fairly opaque and that government officials will usually favour well-connected companies and individuals when deciding on policies and contracts. Commercial regulations can be ambiguous and inconsistent, and the lack of transparency increases start-up and overall operational costs. The World Bank & IFC Doing Business 2012 rank Bangladesh 122nd out of 183 countries in regard to the ease of doing business worldwide. According to the report, starting a company requires an entrepreneur to go through 7 procedures and 19 days, at a cost equal to 30.6 % of GNI per capita on average. There is no minimum deposit requirement for obtaining a company registration number, and the time required to start a company is less than the regional average.

Business executives surveyed in the World Economic Forum Global Competitiveness Report 2012-2013 report that the judiciary is not independent from political influences from members of government, citizens or companies. Moreover, the US Department of State 2012 states that the lack of effective judicial and alternative dispute resolution mechanisms impedes the enforcement of contracts and the resolution of business disputes in the country. It is common to include an arbitration clause in commercial contracts, as Bangladesh is a member of the International Centre for the Settlement of Investment Disputes (ICSID) and a signatory and contracting state of the New York Convention 1958. The enforcement of IPR is insufficient and few sentences have been made in relation to a large number of infringements. In the lower courts, where cases are first heard, corruption is perceived as a severe problem, according to the US Department of State 2010. The Bangladesh Export Promotion Bureau is known to offer assistance in dispute settlement of export-related transactions. Access the Lexadin World Law Guide for a collection of legislation in Bangladesh.

Individual Corruption

According to the Transparency International Bangladesh National Household Survey 2010, the judiciary is perceived as the most corrupt service sector in Bangladesh, with nearly 9 out of 10 surveyed households who had sought judicial services ending up victims of corruption. The two most cited reasons by the households for paying bribes, according to the survey, were to speed up the hearing of a trial and to manipulate a verdict.

According to the US Department of State 2011, some human right observers alleged that in many cases filed during 2010, magistrates, attorneys, and court officials demanded bribes from defendants.

Business Corruption

The World Bank & IFC Doing Business 2012 and the World Economic Forum Global Competitiveness Report 2012-2013 reveal that Bangladesh's courts are both inefficient and subject to political influences from members of government, citizens and companies. Several sources, such as the Bertelsmann Foundation 2012 and Global Integrity 2010, point out that lower courts are marred by corruption and often subject to political interference. Therefore companies involved in legal disputes should generally try to avoid the lower courts.

According to the World Bank & IFC Enterprise Survey 2007, less than one-third of surveyed companies believed that the Bangladeshi court system to be fair, impartial and uncorrupted.

Political Corruption

In Bangladesh, court procedures are often cumbersome, politically influenced and corruption-prone. This is confirmed by the US Department of State 2011, according to which, judicial corruption and inefficiency, lack of resources, and a large case backlog taint the judicial system. In addition, political influence affects appointments, case selections and rulings, according to the Transparency International Global Corruption Report 2007.

Another problem is that in 2008, the Appellate Division resumed the practice of overturning politically charged decisions by the High Court Division, usually to the benefit of the current government. In at least two cases, the Appellate Division overturned decisions granting bail to high-level corruption suspects who were leaders of opposition parties, according to the US Department of State 2011.

According to the US Department of State 2011, a former chief justice and several other judges from the high court division received a payment of USD 13,127 from the Prime Minister's Relief and Welfare Trust. The payments were made shortly before a series of rulings that nullified several constitutional amendments, including a provision that protected the electoral system from politicisation. The Ministry of Law, Justice and Parliamentary Affairs confirmed the amounts transferred and the former chief justice stated that the money he received was used to provide medical treatment for his wife.  

Frequency

The World Bank & IFC: Doing Business 2012:
- Enforcing a commercial contract in Bangladesh requires a company to fulfil 41 administrative procedures, taking an average of 1,442 days and costing an average of 63% of the claim.

World Economic Forum: The Global Competitiveness Report 2012-2013:
- Business executives give the independence of the judiciary from influences of members of government, citizens, or companies a score of 2.8 on a 7-point scale (1 'heavily influenced' and 7 'entirely independent').

- Business executives give the efficiency of the legal system for private companies to settle disputes and to challenge the legality of government actions and/or regulations a score of 3.3 and 3.6 respectively on a 7-point scale (1 'extremely inefficient' and 7 'highly efficient').

Transparency International: Global Corruption Barometer 2010:
- Citizens give the judiciary a score of 3.5 on a 5-point scale (1 being 'not at all corrupt' and 5 'extremely corrupt').

Transparency International Bangladesh: National Household Survey - Corruption in the Service Sectors 2010:
- Of all household respondents who sought judicial services, 88% reported that they had experienced corruption and harassment.

- The highest sum of bribes paid was in the High Court, with an average of BDT 12,761.

- Overall, the average sum of bribes paid was BDT 7,918.

- 56.3% of households cited that bribes were paid in order to speed up the hearing of a trial; 32.7% cited it was to manipulate a verdict; 22.2% cited it was to collect documents; 6.3% cited it was to defer the date of a hearing; while 1% cited they paid bribes to have documents hidden.

The World Bank & IFC: Enterprise Surveys 2007:
- 28.5% of companies surveyed believe that the court system is fair, impartial and uncorrupted.

- More than 18% of companies surveyed identify the functioning of the courts as a major business constraint.

Individual Corruption

Police are perceived to be very corrupt in the eyes of Bangladeshi households. This is displayed in Transparency International’s Global Corruption Barometer 2010, in which the surveyed households perceive the police to be the institution most affected by corruption out of twelve different institutions in the country. According to another 2010 national household survey conducted by Transparency International Bangladesh, law enforcement agencies (i.e. Rapid Action Battalion and the police force) represent the second most corrupt service sector, with nearly 4 out of 5 surveyed households reported to having been victims of corruption or harassment when seeking services from these agencies. This is also supported in the Bertelsmann Foundation 2012 report, in which it states that the frequency of bribe-taking put law enforcement agencies at the top of the chart of most corrupt service sectors. 

According to Global Integrity 2010, there is an independent mechanism for citizens to file a complaint against police misconduct. However, unless bribes are paid, the concerned higher authority does not always act on complaints.

Business Corruption

Business executives surveyed by the World Economic Forum Global Competitiveness Report 2012-2013 state that the police cannot be relied upon consistently to enforce law and order. This is further corroborated by the World Bank & IFC Enterprise Surveys 2007, which reveals that a substantial part of the surveyed companies pay for security in Bangladesh, while a considerably smaller part identifies crime, theft and disorder as major constraints to doing business in the country.

Political Corruption

According to Global Integrity 2010, the law enforcement agencies are not protected from political interference, and appointments to the police department are often influenced by bribes, nepotism and party loyalties rather than professional qualifications.

According to the US Department of State 2011, the government has taken steps to address police corruption and integrity issues. Yet, corruption and impunity continue to be widespread within the force and the punishment of officials who have committed abuses is predominantly limited to those perceived to be opponents of the Awami League government. 

Frequency

World Economic Forum: The Global Competitiveness Report 2012-2013:
- Business executives give the reliability of police services a score of 3 on a 7-point scale (1 'cannot be relied upon to enforce law and order' and 7 'can be relied upon to enforce law and order').

Transparency International Bangladesh: National Household Survey - Corruption in the Service Sectors 2010:
- Of all household respondents who received services from law enforcement agencies, 79.7% reported they had experienced corruption and harassment.

- 68% of household respondents who had received services from law enforcement agencies were forced to pay bribes.

- The average amount of a bribe when interacting with law enforcement agencies was BDT 3,352.

Transparency International: Global Corruption Barometer 2010:
- Citizens give the police a score of 4.4 on a 5-point scale (1 'not at all corrupt' and 5 'extremely corrupt').

The World Bank & IFC: Enterprise Surveys 2007:
- More than 77% of companies surveyed pay for security.

- More than 11.7% of companies identify crime, theft and disorder as major constraints to doing business in the country.

Individual Corruption

Many Bangladeshi citizens perceive that the corruption involved in getting utilities connected and sustained is widespread. For instance, according to the Institute for Development Policy Analysis and Advocacy 2007, metre readers are reported to solicit bribes directly when reading electrical metres. If the customer does not pay a bribe, he or she can face a sudden disconnection. Informal payments for new connections are also common. This is mirrored in AmCham Bangladesh 2008, which states that it is quite difficult to gain access to public utility services, such as water and gas without paying a bribe.

According to the Transparency International Bangladesh National Household Survey 2010, a significant percentage of surveyed households that sought electricity services were reported to be victims of corruption and harassment, while a smaller part were reported to be victims of corruption and harassment when seeking health and education services.

Business Corruption

According to the US Department of State 2012, companies often complain that ministries require unnecessary licences and permits. In general, it is both expensive and difficult to obtain access to public utilities. According to the World Bank & IFC Enterprise Surveys 2007, a significant number of companies also stated that they expect to give gifts in order to obtain basic services such as electricity, water and telephone connections.

Companies should be aware that business inspections by government officials to ensure public health and safety standards are usually carried out in an arbitrary and ad-hoc manner, as reported by Global Integrity 2010.

Inflated billing by telephone companies is also common. The bills often show more calls than were actually made or international calls that were never placed. Challenging a bill is a cumbersome process and reactionary threats to disconnect telephone service if bribes are not paid are common practice. According to Transparency International's Global Corruption Report 2009, the revenues of the Bangladesh Telegraph and Telephone Board (BTTB) fell sharply between 2002 and 2007. The key reason for this was corruption in private telecommunication through the growth of illegal VoIP (Voice over Internet Protocol) operations by private cell phone operators. This is a trend facilitated by deliberate inaction to regulate or legalise the VoIP business by the government. Although no authorisation was granted to any mobile phone operators, they have used their equipment for 'internet telephony' by terminating incoming international calls.

Political Corruption

According to an April 2012 article by BBC News Asia, the Bangladeshi rail minister resigned due to a corruption scandal within his ministry. According to the article, his personal secretary and two rail officials were caught with GBP 54,000 in a minibus, which allegedly came from applicants seeking jobs within the railway. The officials told local newspapers that they were headed to the minister's house with the money. The minister denied having anything to do with the case and explained that he resigned to preserve democracy and transparency. He had resigned, according to himself, for the sake of fair investigation and to not influence the case. 

In May 2008, the former Post and Telecommunication Minister Aminul Haque was sentenced to 10 years of imprisonment on charges of amassing illegal wealth and concealing information in his wealth statement submitted to the Anti-Corruption Commission (ACC), as reported in a 2009 article by The Daily Star. Haque was sentence in absentia after he fled Bangladesh. However, in August 2009, Haque was finally imprisoned after he appeared in court to seek bail in the cases. Consequently, Haque was released on bail in October 2009.

Frequency

The World Bank & IFC: Doing Business 2012:
- Dealing with construction permits in Bangladesh requires a company to go through 11 administrative procedures, which takes an average of 201 days and costs 154.5% of income per capita.

World Economic Forum: The Global Competitiveness Report 2012-2013:
- Business executives give the government administrative requirements (permits, regulations, reporting) in Bangladesh a score of 3.2 on a 7-point scale (1 'burdensome' and 7 'not burdensome').

Transparency International: Global Corruption Barometer 2010:
- Citizens give the education system in Bangladesh a score of 2.6 on a 5-point scale (1 being 'not at all corrupt' and 5 'extremely corrupt').

Transparency International Bangladesh: National Household Survey - Corruption in the Service Sectors 2010:
- Of all household respondents who received electricity services, 45.9% reported they had experienced corruption and harassment.

- Of all household respondents who received health services from government and private hospitals, 33.2% reported that they had experienced corruption and irregularities.

- Of all household respondents who received educational services from different academic institutions, 15.3% reported that they had experienced corruption and irregularities.

- The average sum of a bribe when interacting with electricity departments was BDT 1,834.

- The average sum of a bribe when interacting with health departments was BDT 463.

- The average sum of a bribe when interacting with education departments was BDT 168.

The World Bank & IFC: Enterprise Surveys 2007:
- A little more than 85% of companies expect to make informal payments to public officials in order to 'get things done'.

- 23% of companies surveyed identify business licensing and permits as major constraints to doing business.

- 32% of companies surveyed expect to give gifts to obtain an operating licence.

- Approximately 23.5% of companies expect to give gifts to obtain a construction permit.

- A little more than 42% expect to give gifts to obtain an electrical connection; 53% for a water connection; and 76% for a telephone connection.

Individual Corruption

The Transparency International Bangladesh National Household Survey 2010 illustrates that a significant percentage of surveyed households that have dealt with the land administration - such as paying land development taxes - have experienced corruption and harassment.

According to the Asia Human Rights Commission 2008, there are examples of the police forcefully harassing people to give up their land in order to assist land grabbers. In a similar vein, the Bertelsmann Foundation 2012 reports that in rural areas in Bangladesh, patronage networks linking landowners, the police and state bureaucrats, make it difficult for peasants to assert their property rights.

Business Corruption

According to the Bertelsmann Foundation 2012, property rights are legally safeguarded, but problems remain in practice. According to the World Economic Forum Global Competitiveness report 2012-2013, Bangladesh scores very low in when it comes to the protection of property rights. Registries of property are inadequate and unreliable, which can cause problems when transferring ownership of land and property. Parties avoid registering various land and property-related issues because of the high stamp duties and other charges, according to the US Department of State 2012. A Commercial Environment 2012 report by Dan & Bradstreet also notes that antiquated property laws create significant legal uncertainty for companies purchasing or leasing property. 

Political Corruption

According to Transparency International's Global Corruption Report 2008, it is not uncommon for powerful and influential people to easily obtain a court injunction on illegally squatted land. Businessmen and government officials, especially Capital Development Authorities employees, have been known to collude to illegally obtain protected land and use it for construction purposes. These land plots are often waterfront property, thereby threatening the environment, water supply and drainage in the cities.

Frequency

The World Bank & IFC: Doing Business 2012:
- Registering property requires a company to go through an average of 8 administrative procedures, taking an average of 245 days at a cost of 6.6% of the property value.

World Economic Forum: The Global Competitiveness Report 2012-2013:
- Business executives give the protection of property rights in Bangladesh, including financial assets, a score of 3.6 on a 7-point scale (1 'very weak' and 7 'very strong').

Transparency International Bangladesh: National Household Survey - Corruption in the Service Sectors 2010:
- Of all household respondents who received services from the land administration, 71.2% reported that they had experienced corruption and harassment.

- The average sum of a bribe when interacting with the land departments was BDT 6,116.

- Amongst all the services received, bribes paid in connection with leasing and settlement were the highest, with the average size of a bribe amounting to BDT 21,836.

Individual Corruption

According to the Transparency International Bangladesh National Household Survey 2010, out of all household respondents who received tax-related services from tax offices, more than half of them reported to have experienced corruption, harassment or irregularities.

Business Corruption

According to Global Integrity 2010, tax laws are not always enforced uniformly or without discrimination. The same source also reports that the National Board of Revenue, the central authority for tax administration in Bangladesh, is one of the most corrupt government agencies in the country.

The World Bank & IFC Enterprise Surveys 2007 reveal that a significant percentage of the surveyed companies stated that they expect to give gifts in meetings with tax inspectors, while a smaller percentage of companies identified tax administration as a major impediment to doing business.

Political Corruption

In September 2007, the wife of the former Minister of Housing and Public Works, Afroza Abbas, was sentenced to 16 years in prison and a BDT 49.2 million fine on charges of tax evasion. She was convicted of concealing information about wealth on tax returns and for providing false information on the returns. In April 2010, Abbas was granted bail by the High Court, as reported in a 2010 article by The Financial Express.

According to a March 2011 news article by The Daily Star, a total of BDT 21,000 crore (a crore equals BDT10 million) in taxes was evaded by taxpayers in the fiscal year of 2009-2010. According to the article, corrupt practices by tax officials are cited as one of the main challenges facing the National Board of Revenue at the moment.

Frequency

The World Bank & IFC: Doing Business 2012:
- Companies are required to make 21 tax payments and spend 302 hours on average at a total tax rate of 26% of profits annually to manage the burden of paying taxes.

Transparency International Bangladesh: National Household Survey - Corruption in the Service Sectors 2010:
- Of all household respondents who received tax-related services from tax offices, 51.3% reported that they had experienced corruption, harassment and irregularities.

- The average sum of a bribe paid to the tax and customs departments was BDT 6,734.

The World Bank & IFC: Enterprise Surveys 2007:
- 30% of companies surveyed consider tax administration to represent a major constraint to doing business.

- 86% of companies expect to give gifts in meetings with tax inspectors.

Business Corruption

The US Department of State 2007 reported that businesspeople often complain about petty corruption, such as the need to make unofficial payments to obtain customs clearance services. A similar trend is also reflected in the World Economic Forum Global Enabling Trade Report 2010, in which business executives ranked border administration (in relation to irregular payments in exports and imports) as not always transparent in Bangladesh, and therefore constituting a competitive disadvantage for the country.

According to a Commercial Environment 2012 report by Dun & Bradstreet, the customs administration in Bangladesh is cited amongst the most corrupt sectors; officials routinely exert their power to influence the tariff value of imports and to expedite or delay import and export processing at the ports. As such, the main obstacles to trade is the continuing lack of transparency in trade regulations and policy changes which are often unclear, inconsistent and only implemented after long delays, in addition to the significant scope of corruption within customs which increases uncertainty and the cost of trading within Bangladesh.  

Political Corruption

Chittagong Port, which handles 85% of Bangladesh’s total imports and exports, is considered to be one of the most inefficient and corrupt ports in Asia, according to Transparency International Bangladesh’s Problems and Potentials of Chittagong Port 2007. According to the report, corruption has become institutionalised in the offices of the port where bribes or facilitation payments are expected if a task or procedure needs to be completed. In order to submit or amend mandatory import and export documents, bribes are paid in virtually all transactions. It was observed in March 2007 that paying bribes at numerous locations in order to anchor a ship in the port was not unusual. The report states that bribery takes place outside the port by reaching an understanding through agents. The pilots of the port take BDT 10,000 as tips for anchoring a ship and then for taking it to outer anchorage. In case of over drafting of ships, the rate can exceed BDT 100,000.

In May 2008, nine employees of the customs department were detained on charges of irregularities and corruption, as reported in Global Integrity 2008.

Frequency

The World Bank & IFC: Doing Business 2012:
- A standard export shipment of goods requires 6 documents and takes an average of 25 days at a cost of USD 965 per container.

- A standard import shipment of goods requires 8 documents and takes an average of 31 days at a cost of USD 1,370 per container.

World Economic Forum: The Global Competitiveness Report 2012-2013:
- Business executives give the efficiency of customs procedures (formalities regulating the entry and exit of merchandise) in Bangladesh score of 3.2 on a 7-point scale (1 'extremely inefficient' and 7 'extremely efficient').

World Economic Forum: The Global Enabling Trade Report 2010:
- Business executives give the transparency of border administration (pervasiveness of undocumented extra payments or bribes connected with imports and exports) in Bangladesh a score of 2.2 on a 7-point scale (1 'non-transparent' and 7 'transparent').

Transparency International Bangladesh: National Household Survey - Corruption in the Service Sectors 2010:
- The average amount of a bribe paid to the tax and customs departments was BDT 6,734.

The World Bank & IFC: Enterprise Surveys 2007:
- A little more than 51% of companies report that they expect to give gifts to obtain an import licence.

- Slightly more than 11% of companies surveyed identify customs and trade regulations as a major constraint to doing business.

Business Corruption

Corruption is not uncommon in the awarding of government contracts, as illustrated in the World Bank & IFC Enterprise Surveys 2007. More than one out of three surveyed companies stated that they expect to give gifts in order to secure a government contract.

According to Global Integrity 2010, conflict of interest regulations for procurement officials are not well enforced in practice, and there is no mechanism to monitor the assets, incomes and spending habits of public procurement officials. Companies guilty of major violations of procurement regulations, such as bribery, are not always prohibited from participating in future procurement bids. It is further alleged that some powerful companies will not be affected by debarment. Nevertheless, according to Global Integrity 2010, more than 50 companies have been banned from the bidding process for violating procurement regulations between 2009 and 2010.

Business executives in the World Economic Forum Global Competitiveness Report 2012-2013 report that government officials often favour well-connected companies and individuals when awarding contracts. Rules and criteria are frequently manipulated to fit specific providers, as reported in Global Integrity 2010. Companies are therefore, recommended to use a specialised public procurement due diligence tool in order to mitigate the corruption risks associated with public procurement in Bangladesh.

Read more about public procurement under 'Public Anti-Corruption Initiatives' in the Initiatives section.

Political Corruption

According to Global Integrity 2010, collusion between political leaders and bureaucrats in public contracting sometimes occurs in order to favour a particular bidder.

In April 2011, the World Bank signed a deal to lend Bangladesh USD 1.2 billion to build the country's largest bridge, stretching four-miles over the Padma River. The bridge was supposed to link Bangladesh's underdeveloped south to the capital and the country's main port, benefiting 30 million people and improving the country's infrastructure. However, according to a June 2012 article by the Wall Street Journal, the World Bank cancelled the loan due to allegations of corruption. The bank suspended its funding due to allegations that two former executives of the Canadian engineering and construction company, SNC-Lavalin, bribed Bangladeshi government officials to win a contract related to the construction of the bridge. The World Bank had provided the government with credible evidence of corruption and the Bangladeshi government did instruct its Anti-Corruption Commission to investigate the matter and reassigned the minister who was overseeing the project. Nevertheless, these actions proved to be unsatisfactory to the World Bank.

In 2009, the son of former Prime Minister Khaleda Zia, Arafat Rahman, was charged with money laundering by the Anti-Corruption Commission (ACC), according to an April 2009 article by the Asset Recovery Knowledge Centre. He allegedly received a payment of USD 180,000 in connection with public projects awarded by the Bangladeshi government to Siemens AG.

Frequency

World Economic Forum: The Global Competitiveness Report 2012-2013:
- Business executives give the diversion of public funds to companies, individuals, or groups due to corruption a score of 2.6 on a 7-point scale (1 'very common' and 7 'never occurs').

- Business executives rate the favouritism of government officials when deciding upon policies and contracts at 2.2 on a 7-point scale (1 'always show favouritism' and 7 'never show favouritism').

The World Bank & IFC: Enterprise Surveys 2007:
- 34% of companies expect to give gifts to secure a government contract.

- Bangladesh tops the South Asian region for the average value of a gift expected to secure a government contract at 1.28% of the contract value.

Business Corruption

Bangladesh faces serious corruption problems in relation to the environment, according to Transparency International’s Global Corruption Report 2008. Industrial pollution and biodiversity laws are not implemented as intended, partly due to pervasive corruption. Similarly, Global Integrity 2010 also reports that business inspections by government officials to ensure public environment standards are often carried out in an arbitrary and ad hoc manner. It is also alleged that companies often pay bribes when dealing with environmental inspections to circumvent environmental rules.

Political Corruption

According to Transparency International’s Global Corruption Report 2008, corruption is particularly widespread in the water sector, resulting in increased revenue loss for the government, additional public expenditure and environmental degradation. Similarly, investigations undertaken by the Anti-Corruption Commission (ACC) in the water sector have revealed that corruption in different projects run by the Ministry of Water Resources was estimated to be approximately USD 1.5 billion during 2001–06, as reported by the Strategic Foresight Group. An important reason for this corruption is the creation and existence of monopolies in the water sector because of the power and control exerted by the public sector over water delivery systems. This monopolistic nature has progressively encouraged bribery and red tape to become institutionalised within the water sector.

According to a Commercial Environment 2012 report by Dun & Bradstreet, there are hopes that Bangladesh may be able to develop significant natural gas resources as the Bangladesh petroleum Exploration and Production company announced in 2011 the discovery of a new reserve of gas with an estimated 1 trillion cubic feet. Nevertheless, mismanagement of the gas sector via state owned companies has contributed to a crippling domestic energy shortage.  

In June 2008, former Chief Conservator of Forests, Osman Gani, was sentenced to 12 years in prison for amassing wealth illegally, according to a March 2009 article by Bangladesh Today. Gani was convicted of smuggling over 1 million cubic feet of logs and lumbers worth over BDT 1,200 million from the reserve forests in Rangamati by permits issued to eight lumber traders in Dhaka overlooking the forest laws, as reported by The New Nation. Additionally, he was charged with concealing information in wealth statements submitted to the ACC. In February 2009, Gani was granted a four-month interim bail by the High Court; however, subsequently, the Supreme Court stayed the High Court order granting bail.

• Government Strategies: The interim government, which stepped down in December 2008, was characterised by an aggressive anti-corruption drive targeting high-level political figures, administrative officials, as well as private actors. Many prominent political figures and representatives of the business community had been detained and charged with corruption. Many had been convicted on these charges, however, according to the Bertelsmann Foundation 2010, many of these convicted individuals were also later released on bail. The current Awami League government has pledged to fight corruption, and reaffirmed the need for a strong anticorruption commission. However, it has taken steps to loosen experience requirements in public procurement laws and has also approved an amendment to the Anti-Corruption Commission Act (see ‘Anti-Corruption Agency’ below for more information). According to the US Department of State 2012, both measures have been widely criticised as weakening safeguards against corruption.

• Anti-Corruption Agency: The Anti-Corruption Commission (ACC) was established in accordance with the Anti-Corruption Commission Act 2004. According to the US Department of State 2011 and Freedom House 2011, the number of corruption cases filed under the government is significantly less compared to under the caretaker government, and a government commission has recommended that the ACC drop thousands of corruption cases, mostly against leading Awami League politicians, while most cases against the Bangladesh Nationalist Party (BNP) have remained open. According to the US Department of State 2011, the government appointed a former bureaucrat and a retired judge, both publicly identified with the ruling AL, as commissioners of the ACC in February 2011. The Bertelsmann Foundation 2012 reports that the former chief of the ACC resigned under pressure from the government and the new chief has complained about the regressive role of the Commission. The report also notes that the government has attempted to amend the law that would restrict the ability of the ACC to file cases against any public servant including lawmakers and judges. Global Integrity 2010 points out that the ACC does not receive sufficient funding or enough professional employees to sufficiently fulfil its mandate. The ACC is accountable to the President and publishes annual reports on its website. In association with Transparency International Bangladesh, the ACC has held awareness campaigns against corruption as part of its programme to hold seminars, symposiums and workshops related to the issue. On a less positive note, in April 2009, the Bangladeshi Parliament approved proposals to amend the Anti-Corruption Commission Act, which includes making the ACC obliged to seek permission from the government before investigating state officials, and making the ACC accountable to the President, with the government in charge of appointing and removing the secretary of the body. In addition, in accordance with these proposals, those filing false cases will face five years in prison. According to a January 2011 article by MSN News, the cabinet has endorsed the proposals, and it is expected to be passed into law by the Parliament. The same article also cites that many observers have expressed their concerns over the proposed amendments, fearing that it could undermine its independence and hamper its effectiveness. Nevertheless, the ACC is not corruption free itself, as reported in a January 2011 news article by AFP. The deputy director of the ACC was arrested after having been filmed taking a USD 14,000 bribe from the owner of a garment export company.

• National Coordination Committee (NCC): The NCC was constituted to lead the countrywide operation to curb corruption. The NCC is manned by all general officers commanding (GOCs), secretaries to the Chief Advisor's office and the Anti-Corruption Commission, the Chairman of the National Board of Revenue, the Director General of the Central Intelligence Cell of the National Board of Revenue, and other top government officials. The interim government also set up a Financial Intelligence Unit to investigate financial crimes, recover assets, as well as money that had been laundered abroad. In May 2007, the Anti-Money Laundering Department (AMLD, see below) of the Central Bank was designated as Bangladesh's financial intelligence unit (FIU).

• Anti-Money Laundering Department (AMLD): The AMLD is the official financial intelligence unit (FIU) in Bangladesh. The legal authority of the AMLD emanates from the Money Laundering Prevention Act 2009 (in Bangla), and the Anti-Terrorism Act 2009. According to Transparency International's Global Corruption Report 2009, the Money Laundering Prevention Ordinance 2008 provides that the courts will not take into consideration any money laundering case without approval from the Anti-Corruption Commission. In addition, this ordinance provides for the Central Bank to seek help from countries or agencies to investigate and recover assets through memoranda of understanding, contracts and conventions with governments or organisations. In 2009, the Anti-Money Laundering law was further amended to incorporate laws to prevent stock market manipulation and a provision that says documents provided by foreign governments will be admissible in court for bringing back siphoned off money from abroad. In January 2012, the government of Bangladesh further endorsed a draft of the Money Laundering Act 2012 keeping to provision of maximum 12 years and minimum 4 years jail for the offence. Click here for more detailed information about the AMLD.

• Office of the Ombudsman: The Constitution of Bangladesh and the Ombudsman Act 1980 contain provisions for the establishment of an Office of the Ombudsman; however, only an Office of the Tax Ombudsman has been set up in practice. The quasi-judicial mandate of the Office of the Tax Ombudsman is to receive taxpayer complaints in relation to income tax, value added tax and customs duties, and to investigate and make recommendations based on these complaints in order to hold the National Board of Revenue accountable for malpractices. Global Integrity 2010 illustrates that sources differ on their analyses of the effectiveness of the Office of the Tax Ombudsman. Some claim that its recommendations are followed by the National Board of Revenue, while others argue that the institution is little more than a 'watch-dog in chains'. A 2007 report by Transparency International Bangladesh states that the Office of the Tax Ombudsman does not function effectively, as it lacks the necessary institutional capacity and resources. Nevertheless, according to Global Integrity 2010, the government has started a process to abolish the Tax Ombudsman Act and the Office of the Tax Ombudsman. An article by Bdnews 24 published in March 2011 also reports that a bill for abolishing the abovementioned has already been submitted to the Parliament. The given reason is that the existing Tax Ombudsman Act is conflicting with the tax laws. 

• Auditor General: The Office of the Comptroller and Auditor General (CAG) is a formally independent organ that works as the supreme audit institution of Bangladesh. According to Global Integrity 2010, the appointments to the CAG do not always support its independence, and individuals appointed are sometimes based on political and other considerations rather than professional qualifications. The CAG is important for identifying financial irregularities. The Comptroller and Auditor General is appointed by the president, and charged with auditing the expenses of all government bodies. The CAG is required to submit its audit reports to the president and reports are also available online. According to the same source, the government often does not act on the findings; only an average of 20% of its audit reports are discussed in the concerned parliamentary standing committee and 22% of the recommendations are implemented by the audited organisations. Projects funded by foreign assistance do not fall under the purview of the CAG.

• Public Service Commission (PSC): The PSC is a quasi-judicial body established in 1972, and mandated to ensure fair and transparent public sector recruitment, but has been criticised for a lack of independence, its vulnerability to partisan influence, and for its inefficiency. Bribery and the sale of undue advantages to applicants have been reported, mostly due to the lack of internal integrity and deterrence systems. The work of the PSC has been reported as inadequate in connection with the Official Secrets Act, which has been used to withhold information. However, the Right to Information Act 2009 overrides the Official Secrets Act and several other restrictive acts. It remains to be seen whether reforms to the PSC and a new operative environment under the Right to Information Act 2009 will have a positive influence on the institution's performance. According to the US Department of State 2011, the Information Commission conducted an awareness campaign on the public's right to information which resulted in the Commission fining a doctor at a government hospital in September 2011 for not providing an applicant with necessary information within the time stipulated in the law. Nevertheless, the same report notes that the Right to Information Act is not fully implemented in practice. See the Transparency International Bangladesh Public Service Commission Diagnostic Study 2007 for more information.

• E-Governance: In the United Nations’ E-Government Survey 2010, Bangladesh’s e-government development is ranked 134th out of 192 UN member states, indicating that e-governance is still in need of development. Development is proceeding at a slow pace, partly due to the lack of access to the Internet among many Bangladeshis. However, most ministries and government institutions have launched their own websites, such as those of the Ministry of Finance and the Office of the Comptroller and Auditor General. Furthermore, people can declare their taxes online through the National Board of Revenue. An e-Government web portal has also been developed to provide more convenient access to various government services and information through a one-window approach. In the capital, Dhaka, people can handle birth registrations and apply for trade licences online.

• Public Procurement: In an effort to make public procurement more accountable and transparent, a Public Procurement Act was passed in 2006 and a new set of Public Procurement Rules (see the link 'Procurement Policy') was issued in 2008. Both were made effective on 31 January 2008. The Public Procurement Act 2006 has unified public procurement procedures for all government procuring entities. The regulations have been framed in order to ensure fair, transparent and non-discriminatory public procurement, and they explicitly address corruption issues. According to the public procurement regulations, procurement officials should all receive training in how to correctly apply the regulations and procedures. Companies that violate the procurement regulations risk being blacklisted, and according to Global Integrity 2010, more than 50 companies have been excluded from the bidding process for violating the procurement rules between 2009 and 2010. According to Transparency International’s Global Corruption Report 2009, despite the adoption of the Public Procurement Act 2006, the private sector has reportedly continued to engage in malpractices in the procurement process. In the beginning of 2010, the government established a 27-member watchdog body, the Public-Private Stakeholders Committee (PPSC), in order to monitor the public procurement process and ensure transparency and accountability. The committee is expected to annually evaluate the overall impact of the Public Procurement Act and discuss any detected irregularity in its meetings, according to a February 2010 article by The Daily Star. The government publishes a debarment list on the Central Procurement Technical Unit website. On this website, companies can also find tenders advertised, standard tender documents, and public procurement regulations and acts.

• Whistle-Blowing: Several pieces of Bangladeshi legislation (i.e. the Anti-Corruption Commission Act 2004) provide a framework for the protection of whistleblowers in the public sectors, but they do not safeguard the private sector employees who report corruption cases. In September 2010, a new proposed Whistleblower Protection Act has been proposed to the Parliament for discussions and, according to a March 2010 article by Bdnews 24, the new drafted law will be applicable to employees for both public and private sectors. In 2012, the Whistleblower Protection Act has been adopted in 2012 to protect the identities of information providers and ensure good governance. Cases of corruption related to the public sector can be reported to the Anti-Corruption Commission by post or by e-mail. According to a September 2012 article by Bangladesh Sangbad Sangstha, the ACC urges government and non-government employees to report on corruption within their offices under the newly enacted Whistleblower Protection Act. The article further explains that in accordance with the law, no civil or criminal case can be filed against the persons who provide correct information and they cannot be made witness of any case. In addition, the whistleblowers would be awarded by appropriate authorities if the courts give final verdicts on the basis of their information. On the other hand, giving false information or accusations can result in punishment.  

• General Comments on the Public Anti-Corruption Initiatives: When the interim government came to power in 2007, it initiated a massive anti-corruption drive. By the time it had stepped down in December 2008, many court trials had taken place, and many business people and politicians had been convicted of corruption crimes. However, there were also many cases against leading Awami League party (AL) politicians who have been dismissed since the AL-led government took office in January 2009. Rather than making the Anti-Corruption Commission more independent and effective, the government has approved an amendment to the ACC Act that would significantly undermine its independence and hamper its effectiveness. To curb corruption in the country certain initiatives must be prioritised such as the appointment of an ombudsman and the disclosure of public officials and their families' assets. Corruption remains a significant problem in Bangladesh, and in order to fully combat corruption, Bangladesh needs structural changes in politics, much more accountability and transparency in governance as well as the political will to continue the fight against corruption at all levels.

• Media: The constitution provides for freedom of expression and freedom of the press, and according to Freedom House 2011, the media environment remained relatively open throughout the year of 2010, despite some signs of intolerance by the government. For instance, the government issued new licences to operate television channels to political supporters and denied new licences to political opponents, a practice that was also common in the past. The Bertelsmann Foundation 2012 reports that both print and electronic media are diverse and vibrant. Tight media constraints were put in place during the military-backed interim government's state of emergency. Nevertheless, in September 2008, the interim government passed the Right to Information Ordinance 2008, granting journalists and citizens increased access to information. Using the Right to Information Ordinance as a foundation, the current government passed the Right to Information Act 2009 (view a summary of the Right to Information Act 2009) in March 2009, which should allow civil society and the press to play a better role in ensuring government transparency and accountability. Some privately owned newspapers write critical articles on government policies and activities, although persecution of journalists and self-censorship is not uncommon. According to the US Department of State 2011, there have been instances in which the government limited the freedom of speech and press, self-censorship continued and security forces harassed journalists. The same report also notes that the editor of the online news portal SheershaNews was arrested on allegations of extortion, a charge that was perceived as fabricated. The charges are seen as retaliation for the editor's reports on corruption within the government's ministries. Authorities revoked the press credentials of the portal's journalists, making it impossible to cover official events and forcing the news agency to shut down. Reporters Without Borders 2011-2012 ranks Bangladesh 129th out of 179 countries, while the Freedom House 2011 describes the country's press environment as 'partly free'.

• Civil Society: Freedom of association is constitutionally provided for and is generally respected. Under the emergency regulations of the interim government, freedoms of assembly and association were suspended and all political activity was banned, including indoor meetings, marches, and rallies. With the return to a civilian government, operational conditions for civil society have normalised. Numerous NGOs operate in Bangladesh, and the country has a strong tradition of private initiatives for humanistic and voluntary work for people's welfare, according to the Transparency International Bangladesh Report on NGO Governance 2008. Global Integrity 2010 reports that NGOs and CSOs promoting good governance and anti-corruption face difficulties or harassment in becoming registered. According to Freedom House 2011, the organisations that focus on sensitive political and religious topics do so at some risk. NGOs that are critical of the government and those that deal with human rights issues are under supervision from the authorities and are subject to harassment.

• Transparency International Bangladesh (TIB): TIB is a local chapter of Transparency International. TIB conducts campaigns, issues reports, and raises awareness in relation to corruption. TIB also carries out research on corruption and publishes surveys and analyses of corruption in various sectors in Bangladesh. TIB was on occasion consulted by the interim government, for instance in connection with reviewing the Public Procurement Act 2006. In November 2007, TIB hosted the South Asia regional workshop on transparency and integrity in the water sector and it held three seminars around Bangladesh at the end of 2008 on corruption in public administration. The TIB has catalysed or been directly involved in a number of key institutional and policy changes, including the reform of the Anti-Corruption Commission, the ratification of the UNCAC, the adoption of the Right to Information Act, and most recently, the TIB has also worked with the Ministry of Law regarding the drafting of the Whistleblower Protection Act. Click here to read TIB Annual Report 2011.

• Bangladesh Enterprise Institute (BEI): The BEI promotes issues of importance to the private sector and seeks to influence policy for the development of a market-oriented economy. It is a project-oriented institute that works with projects to promote transparency and to fight corruption. The BEI publishes newsletters and annual reports that can be accessed on its website.

The websites listed below provide useful facts on Bangladesh as well as contacts and tools for companies operating in Bangladesh:

• International Finance Corporation: Bangladesh SME Toolkit
  Guide to sustainable business management practices for SMEs.
• CIA World Factbook: Bangladesh Profile
• World Bank: Bangladesh Data Profile

Sources for further reading:

• US Department of State: Investment Climate Statement - Bangladesh 2012.
• The Bertelsmann Foundation: Transformation Index - Bangladesh 2012.
• US Department of State: Human Rights Report - Bangladesh 2011.
• Freedom House: Freedom in the World - Bangladesh 2011.
• Transparency International Bangladesh: National Household Survey - Corruption in the Service Sectors 2010.
• Transparency International Bangladesh: Annual Report 2010.
• Global Integrity: Bangladesh Country Report 2010.

UNCAC Status: Accessed 27 February 2007.

Status on UNCAC Implementation
This field describes the country's status on the United Nations Convention against Corruption. Please note any declarations and reservations made upon ratification. The list of signatories can be found on the UNODC website. Read more about the UNCAC.

Other Relevant Conventions or Treaties:

• ADB & OECD Anti-Corruption Initiative for Asia-Pacific Anti-Corruption Action Plan for Asia and the Pacific: Endorsed 30 November 2001.
  Read Transparency International's summary and assessment of the action plan.

Transparency CPI: 2012: 144/174 (Score: 26)

Transparency CPI
This field consists of the score for the country in question on the Corruption Perceptions Index from Transparency International as well as its ranking.

World Bank CORR Index (-2.5 - +2.5): 2011: -0.1

OECD Country Risk Classification (0-7): 2013: 6

Country Risk Classification
The classification of countries by risk category has the aim of providing OECD countries with a basis for calculating the premium interest rate to be charged to cover the risk of non-repayment of export credits. Countries are placed in risk categories 0 - 7, with 0 being the lowest risk category and thus the least expensive. Conversely, premium group 7 is the highest risk category. Each classification is comprised of 2 components: 1) an assessment of the country's economic/financial situation, and 2) its overall political stability. Access the complete list of OECD Country Risk Classification figures.

Data Verification:

Publication date: October 2012

Data verified by: Global Advice Network

General Information Sources

• World Economic Forum: The Global Competitiveness Report 2012-2013
• Bertelsmann Foundation: Transformation Index - Bangladesh 2012 
• The World Bank & IFC: Doing Business 2012.
• US Department of State: Investment Climate Statement - Bangladesh 2012.
• Wall Street Journal: 'World Bank cancels $1.2 billion Bangladesh loan' 30 June 2012 
• The New York Times: ‘Bangladesh: Warrant Issued for Son of Former Premier’, 8 August 2011.
• Transparency International Bangladesh: 'Call to Reconsider the Anti-Corruption Commission (Amendment) Act 2011', 1 March 2011.
• Transparency International: Global Corruption Barometer 2010.
• US Department of State: Investment Climate Statement - Bangladesh 2010.
• The Bertelsmann Foundation: Transformation Index - Bangladesh 2010.
• Freedom House: Freedom in the World - Bangladesh 2010.
• TrustLaw: 'Q&A: Graft costs Bangladesh three percent of its GDP - Transparency International', 2 July 2010.
• BBC News: 'Bangladesh drops leader Sheikh Hasina corruption case', 30 May 2010.
• The Financial Express: 'Hasina cleared in another graft case', 23 April 2010.
• Agence France-Presse: 'Bangladesh High court throws out PM corruption', 12 March 2010.
• The Daily Star: 'HC quashes proceedings against Hasina', 10 March 2010.
• AmCham: Journal of the American Chamber of Commerce in Bangladesh, Volume 1 No.3 Issue, October 2008.
• US Department of State: Human Rights Report - Bangladesh 2009.
• Transparency International: Global Corruption Report 2009.
• Global Integrity: Bangladesh Country Report 2008.
• Transparency International: Global Corruption Report 2008.
• Lexadin: The World Law Guide - Legislation Bangladesh 2008.
• Transparency International Bangladesh: National Household Survey 2007 on Corruption in Bangladesh 2008.
• Asia Times Online: 'Truth and graft in Bangladesh', 6 August 2008.
• AFP: 'Bribe-takers found in Bangladesh's anti-corruption body', 8 July 2008.
• The New Nation: 'Corruption in some sectors higher: TIB', 19 June 2008.
• Transparency International Bangladesh: Bangladesh Public Service Commission: A Diagnostic Study 2007.
• Transparency International: Global Corruption Report 2007.
• The World Bank & IFC: Enterprise Surveys 2007.
• Ethical Corporation: Corruption - Bangladesh counts graft's costs, October 2007.
• The Washington Post: 'In Bangladesh, 'a Quiet Revolution'', 3 October 2007.
• The Associated Press: 'In Bangladesh, the plagues are many', 24 November 2007.
• BBC News: 'New Bangladesh corruption charges', 26 September 2007.
• The New York Times: 'Bangladesh military government holds 40 in graft sweep', 14 March 2007.
• Transparency International: Global Corruption Report 2006.
• Transparency International Bangladesh: Passport Delivery Service: A Diagnostic Study 2006.
• Transparency International Bangladesh: Bangladesh Election Commission: A Diagnostic Study 2006.
• The Bangladesh Association of Consulting Engineers (BACE).
• CIA: The World Factbook - Bangladesh.

Corruption Levels Sources

Judicial System

• The World Bank & IFC: Doing Business 2012.
• World Economic Forum: The Global Competitiveness Report 2012-2013.
• The Bertelsmann Foundation: Transformation Index - Bangladesh 2012.
• US Department of State: Human Rights Report - Bangladesh 2011.
• Transparency International Bangladesh: National Household Survey - Corruption in the Service Sectors 2010.
• Global Integrity: Bangladesh Country Report 2010. 
• US Department of State: Human Rights Report - Bangladesh 2010.
• US Department of State: Investment Climate Statement - Bangladesh 2010.
• Transparency International: Global Corruption Barometer 2010.
• Transparency International: Global Corruption Report 2007.
• US Department of State: Investment Climate Statement - Bangladesh 2007.
• The World Bank & IFC: Enterprise Surveys 2007.
• The Daily Star: 'CJ points at integrity', 2 November 2007.

Police

• World Economic Forum: The Global Competitiveness Report 2012-2013.
• US Department of State: Human Rights Report - Bangladesh 2011.
• Transparency International Bangladesh: National Household Survey - Corruption in the Service Sectors 2010.
• Global Integrity: Bangladesh Country Report 2010.
• Transparency International: Global Corruption Barometer 2010.
• US Department of State: Human Rights Report - Bangladesh 2010.
• Transparency International: Corruption in Public Administration 2009.
• The World Bank & IFC: Enterprise Surveys 2007.
• Transparency International Bangladesh: National Household Survey 2007 on Corruption in Bangladesh 2008.
• Transparency International Bangladesh: Passport Delivery Service: A Diagnostic Study 2006.
• Transparency International Bangladesh: News Archive.

Licences, Infrastructure and Public Utilities

• The World Bank & IFC: Doing Business 2012.
• World Economic Forum: The Global Competitiveness Report 2012-2013.
• US Department of State: Investment Climate Statement - Bangladesh 2012.
• BBC News Asia: 'Bangladesh rail minister resigns in corruption scandal' 16 April 2012 
• Global Integrity: Bangladesh Country Report 2010.
• Transparency International Bangladesh: National Household Survey - Corruption in the Service Sectors 2010.
• Transparency International: Global Corruption Barometer 2010.
• US Department of State: Investment Climate Statement - Bangladesh 2010.
• US Department of State: Human Rights Report - Bangladesh 2010.
• New Age: 'Aminul Haque released on bail', 7 October 2009.
• The Daily Star: 'Aminul, Milon, Faisal get HC bail', 8 August 2009.
• Front Line: 'Bangladesh: Following the Siemens bribery trail', 1 April 2009.
• Transparency International: Global Corruption Report 2009.
• Transparency International: Global Corruption Report 2008.
• AmCham: Journal of the American Chamber of Commerce in Bangladesh, Volume 1 No.3 Issue, October 2008.
• Institute for Development Policy Analysis and Advocacy (Proshika): Accountability Arrangements to Combat Corruption in the Delivery of Infrastructure Services in Bangladesh 2007.
• Transparency International Bangladesh: Biman Bangladesh Airlines: A Diagnostic Study 2007.
• Transparency International Bangladesh Report on the Power Sector 2007.
• The World Bank & IFC: Enterprise Surveys 2007.
• BangladeshNews.com.bd: 'ACC to start examining 70,000 complaints', 7 December 2007.
• BangladeshNews.com.bd: 'ACC targets graft in the service sector', 7 December 2007.

Land Administration

• The World Bank & IFC: Doing Business 2012.
• World Economic Forum: The Global Competitiveness Report 2012-2013.
• The Bertelsmann Foundation: Transformation Index - Bangladesh 2012.
• US Department of State: Investment Climate Statement - Bangladesh 2012.
• Transparency International Bangladesh: National Household Survey - Corruption in the Service Sectors 2010.
• The Bertelsmann Foundation: Transformation Index - Bangladesh 2012.
• Transparency International: Global Corruption Report 2008.
• Asia Human Rights Commission: 'Bangladesh: Paikgaichha police repeatedly intimidate a man to give up possession of land', 10 April 2008.
• US Department of State: Investment Climate Statement - Bangladesh 2007.
• The Daily Star: 'Gani's shenanigans', 1 June 2007.

Tax Administration

• The World Bank & IFC: Doing Business 2012.
• The Daily Star: 'Taxpayers evaded Tk 21,000cr', 31 March 2011.
• Transparency International Bangladesh: National Household Survey - Corruption in the Service Sectors 2010.
• Global Integrity: Bangladesh Country Report 2010.
• The Financial Express: 'Afroza Abbas secures bail from HC', 30 April 2010.
• The Financial Express: 'Tax Ombudsman: A new concept for Bangladesh', 8 March 2008.
• The World Bank & IFC: Enterprise Surveys 2007.
• BangladeshNews.com.bd: 'Wife of Mirza Abbas jailed for 16 years', 3 September 2007.
• Transparency International: Global Corruption Report 2006.

Customs Administration

• The World Bank & IFC: Doing Business 2012.
• World Economic Forum: The Global Competitiveness Report 2012-2013.
• World Economic Forum: Global Enabling Trade Report 2010.
• Transparency International Bangladesh: National Household Survey - Corruption in the Service Sectors 2010.
• Global Integrity: Bangladesh Country Report 2008.
• The World Bank & IFC: Enterprise Surveys 2007.
• Transparency International: Problems and Potentials of Chittagong Port 2007.
• US Department of State: Investment Climate Statement - Bangladesh 2007.
• Transparency International: Global Corruption Report 2006.
• Transparency International Bangladesh: Roundtable on Chittagong Port 2005.

Public Procurement and Contracting

• World Economic Forum: The Global Competitiveness Report 2012-2013.
• Wall Street Journal: 'World Bank cancels $1.2 billion Bangladesh loan' 30 June 2012 
• Wall Street Journal: 'Mounties Raid SNC-Lavalin in Corruption probe', 2 September 2011
• Global Integrity: Bangladesh Country Report 2010.
• Asset Recovery Knowledge Centre: Araft Rahman Koko, April 2009.
• Global Integrity: Bangladesh Country Report 2008.
• The World Bank & IFC: Enterprise Surveys 2007.
• US Commercial Service: Doing Business in Bangladesh: A Country Commercial Guide for US Companies 2006.
• The World Bank: Business Environment Survey (WBES) Interactive Dataset.

Environment, Natural Resources and Extractive Industry

• Global Integrity: Bangladesh Country Report 2010.
• Bangladesh Today: 'SC stays bail of ex-forest boss Gani', 13 March 2009.
• Transparency International: Global Corruption Report 2008.
• The New Nation: 'Secrets of Chief Conservator becoming multimillionaire', 1 June 2007.
• The Daily Star: 'Gani's shenanigans', 1 June 2007.
• Illegal-logging.info: 'Depletion of forests by the forest lord! Indiscriminate exploitation must stop', 8 June 2007.

Public Anti-Corruption Initiatives Sources

• Bangladesh Sangbad Sangtha: 'ACC chief seeks graft info under Whistleblower Protection Act', 20 September 2012 
• Freedom House: Freedom in the World - Bangladesh 2011.
• US Department of State: Human Rights Report - Bangladesh 2011.
• Bdnews 24: 'ACC amendment bill to see changes', 19 May 2011.
• BBC News: 'Bangladesh truth commission is declared 'illegal'', 16 May 2011.
• Bdnews 24: 'Bill to abolish tax ombudsman's office placed in JS', 14 March 2011.
• Transparency International Bangladesh: 'Call to Reconsider the Anti-Corruption Commission (Amendment) Act 2011', 1 March 2011.
• MSN News: 'B''desh approves proposal to clip anti-corruption body's power', 25 January 2011.
• AFP: 'Bangladesh anti-graft official 'held taking bribe'', 24 January 2011.
• United Nations: E-Government Survey 2010.
• US Department of State: Investment Climate Statement - Bangladesh 2010.
• US Department of State: Human Rights Report - Bangladesh 2010.
• Global Integrity: Bangladesh Country Report 2010.
• The Bertelsmann Foundation: Transformation Index - Bangladesh 2010.
• Freedom House: Freedom in the World - Bangladesh 2010.
• The Financial Express: 'Move to amend anti-graft law and relevant issues', 22 August 2010.
• The Daily Star: 'Free ACC at stake', 19 August 2010.
• The Daily Star: 'Changes in law to make ACC dysfunctional', 19 May 2010.
• The Daily Star: 'Anti-graft body to lose teeth', 3 May 2010.
• Bdnews 24: 'Govt drafting law to protect 'whistleblowers'', 3 March 2011.
• The Daily Star: 'Graft eats away up to 50pc of contract value', 4 February 2010.
• Transparency International: Global Corruption Report 2009.
• International Freedom of Expression eXchange: 'Right to Information Act comes into effect', 14 July 2009.
• Global Integrity: Bangladesh Country Report 2008.
• Transparency International: Global Corruption Report 2008.
• Lexadin: The World Law Guide - Legislation Bangladesh 2008.
• AFP: 'Bangladesh approves graft truth commission', 26 May 2008.
• The Financial Express: 'Truth and Accountability Commission', 1 April 2008.
• The Bangabhaban: 'Tax ombudsman submits annual report to President', 3 April 2008.
• The Financial Express: 'Tax Ombudsman: A new concept for Bangladesh', 8 March 2008.
• Transparency International: Global Corruption Report 2007.
• Transparency International Bangladesh, Iftekharuzzaman: The UN Convention Against Corruption - Implications for Bangladesh - What Next? 2007.
• Transparency International Bangladesh, Iftekharuzzaman: Ombudsman for Good Governance in Bangladesh - Why Now, and How? 2007.
• Transparency International Bangladesh: Bangladesh Public Service Commission: A Diagnostic Study 2007.
• BangladeshNews.com.bd: 'Bringing back siphoned off money impeded', 4 December 2007.
• BBC News: 'New Bangladesh Corruption Charges,' 26 September 2007.
• ADB & OECD Anti-Corruption Initiative for Asia-Pacific: Curbing Corruption in Public Procurement in Asia and the Pacific 2006.
• ADB & OECD Anti-Corruption Initiative for Asia-Pacific: Thematic Review on provisions and practices to curb corruption in public procurement: Self-assessment report Bangladesh 2005-2006.

Private Anti-Corruption Initiatives Sources

• Reporters Without Boarders: Press Freedom Index 2011-2012 
• The Bertelsmann Foundation: Transformation Index - Bangladesh 2012.
• Freedom House: Freedom in the World - Bangladesh 2011.
• Freedom House: Freedom of the Press - Bangladesh 2011.
• US Department of State: Human Rights Report - Bangladesh 2011.
• Freedom House: Freedom of the Press Index 2011.
• Global Integrity: Bangladesh Country Report 2010. 
• US Department of State: Human Rights Report - Bangladesh 2010.
• The Bertelsmann Foundation: Transformation Index - Bangladesh 2010.
• Transparency International Bangladesh: Annual Report 2010.
• Reporters Without Borders: Press Freedom Index 2010.
• Reporters Without Borders: Bangladesh Country Report 2010.
• International Freedom of Expression Exchange: 'Right to Information Act comes into effect', 14 July 2009.
• Transparency International: Global Corruption Report 2008.
• Transparency International Bangladesh: Report on NGO Governance 2008.
• US Department of State: Human Rights Report - Bangladesh 2008.
• Transparency International Bangladesh: Bangladesh Public Service Commission: A Diagnostic Study 2007.
• Transparency International: Global Corruption Report 2007.
• Transparency International: Global Corruption Report 2006.
• The World Bank: The Economics and Governance of NGOs in Bangladesh 2005.
• Constitution of the People's Republic of Bangladesh 2004.