Abstract: S Kumar Singha,1 R. Huque,2 1Jamuna Television, Special Correspondent, Dhaka, Bangladesh, 2University of Dhaka, Department of Economics, Dhaka, Bangladesh. e-mail: sinhasmp@yahoo.com Background and challenges to implementation: Due to influence of British American Tobacco Bangladesh (BATB) and other Tobacco Industries (TI), existing tierbased tax system benefited TI’s and tax evasion became major obstacle on tobacco […]