http://suspace.su.edu.bd/handle/123456789/9 Sat, 18 Apr 2026 12:37:38 GMT 2026-04-18T12:37:38Z http://suspace.su.edu.bd/handle/123456789/2684 “The Challenges of Implementing Safe, Voluntary, and Dignified Repatriation of Rohingya Refugees under International Law” The Rohingya refugee crisis represents one of the most complex humanitarian and legal challenges of the 21st century. Over one million Rohingya refugees have fled Myanmar and sought refuge primarily in Bangladesh due to systematic persecution, violence, and denial of citizenship. International law emphasizes that refugee repatriation must be safe, voluntary, and dignified. However, implementing these principles in the case of the Rohingya remains deeply problematic. This study examines the legal framework governing refugee repatriation under international law and critically analyzes the political, legal, and practical challenges hindering the safe return of Rohingya refugees to Myanmar. The paper argues that without accountability, restoration of citizenship, and international pressure, repatriation efforts risk violating fundamental principles of international refugee and human rights law. Keywords: Rohingya Refugees, Repatriation, International Law, Non-Refoulement, Human Rights Wed, 12 Feb 2025 00:00:00 GMT http://suspace.su.edu.bd/handle/123456789/2684 2025-02-12T00:00:00Z http://suspace.su.edu.bd/handle/123456789/2683 Corporate Social Responsibility (CSR) and Company Law in Bangladesh: An Emerging Legal Framework Srabone, Barman Corporate Social Responsibility (CSR) has become a crucial component of modern business practices worldwide, reflecting the growing expectation that companies not only pursue profit but also contribute to social, environmental, and economic development. In Bangladesh, CSR remains largely voluntary, with limited legal mandates under the Companies Act, 1994, leaving implementation largely at the discretion of corporate entities. This study examines the legal framework, current practices, challenges, and potential reforms related to CSR in Bangladesh, analyzing its integration with corporate governance, Sustainable Development Goals (SDGs), and international best practices. Through a combination of doctrinal research, comparative analysis, and review of secondary sources, the study identifies key challenges in the Bangladeshi context, including the lack of mandatory CSR provisions, weak regulatory oversight, fragmented legal guidance, limited reporting standards, and insufficient corporate capacity. Comparative studies of countries such as India, South Africa, the UK, and the USA reveal that mandatory CSR frameworks or governance-linked approaches enhance accountability and social impact. The study finds that while CSR initiatives in Bangladesh have grown in sectors like banking, RMG, telecom, and digital financial services, they often remain philanthropic and ad hoc, with limited strategic alignment to national priorities. To address these gaps, the study proposes legal, regulatory, and practical recommendations, including a hybrid mandatory-voluntary CSR framework, standardized reporting, strengthened regulatory oversight, capacity building, strategic alignment with SDGs, and sector-specific guidelines. This research concludes that effective CSR in Bangladesh requires a combination of legislative reform, corporate governance integration, stakeholder engagement, and long-term strategic planning, ensuring that companies contribute meaningfully to sustainable development while maintaining accountability and transparency. The findings aim to inform policymakers, regulators, and corporate stakeholders in developing a robust CSR ecosystem that aligns corporate activities with social and national development goals. Sun, 12 Jan 2025 00:00:00 GMT http://suspace.su.edu.bd/handle/123456789/2683 2025-01-12T00:00:00Z http://suspace.su.edu.bd/handle/123456789/2682 Safeguarding and Empowering Female Workers under Bangladesh Labour Law: An Appraisal Md., Sabuj Mia This paper assesses the Bangladesh Labour Law women worker guarding provision mechanisms, their relevance , and conformity with international standards. To consider the extent to which the present labour laws protect women's rights and empower women in the workplace, this study begins with a rationale, objectives, and research questions. In building a theoretical model to assess current practices, the paper is grounded in feminist legal theory, quality equality, and international labour standards. The economic contributions of women in the area of garment and services industries are affected to some extent by changes that have occurred in their workforce rights over time, from before the independence era until the recent ones, so that you may develop this paper through historical research. The body of legislative analysis examines the roles of labor courts and supervisory bodies, the provisions for statutory protections in the Bangladesh Labour Act and its amendment acts, and constitutional rights. Special attention is given to protection measures, including maternity leave benefits, occupational safety and health, prevention of sexual harassment, and equal pay. Other subjects of the study focus on legal empowerment measures such as social security, trade union representation, access to justice, and capacity-building activities. It highlights significant differences between law and reality, particularly in unorganized, export-oriented industries, where enforcement remains weak. Comparing perspectives on international conventions and South Asian practices helps identify best practices and lessons for Bangladesh. The findings indicate that while the Bangladesh Labour Law provides a strong legal basis for protecting women's rights, there are institutional and structural challenges to its implementation. To enable women workers to achieve full empowerment, the study suggests comprehensive legislative changes alongside more effective enforcement measures, leading toward greater legal consciousness and gender-aware governance. Ultimately, the study also contributes to debates on labor law reform and gender justice in developing countries. Sun, 12 Jan 2025 00:00:00 GMT http://suspace.su.edu.bd/handle/123456789/2682 2025-01-12T00:00:00Z http://suspace.su.edu.bd/handle/123456789/2681 Legal Dimensions of Taxation and Public Revenue in Bangladesh: Challenges, Gaps, and Reform Opportunities Rajib, Chandra Paul Three Institutions and Governance: Legal frameworks, institutional structures and governance practices in Bangladesh play a significant role in influencing taxation and public revenue performance by generating inefficiencies, constraining the tax base, and impeding compliance. all these points lead to a low tax-to-GDP ratio of approximately 7.7-9%, when regional averages are considered, which is noted on systemic grounds such as leakage, corruption, and old procedures. Comprehensive legal-administrative reform is necessary for tax broadening, equity improvement and sustainable revenue mobilization. The tax laws in Bangladesh, as amended to date including the Income Tax Act 2023 which replaced the 1984 Ordinance, modernize collection process and features GAAR and alignment with IFRS, yet have a plethora of rates, exemptions and cumbersome compliance. VATs have narrow trapped bases and distorted cascading effect and lower productivity; income taxes suffer from narrow bases and high evasion. Reforms such as e-filing and automation aim to ease compliance, but loopholes perpetuate regressive taxes. Institutional Structures: The National Board of Revenue (NBR), an institution born in 1972 under the Ministry of Finance and responsible for 97% of total tax collected via its 45 directorates is struggling with a restructuring process due to a proposal by 2025 to divide into two entities, namely, Revenue Policy and Management Divisions which has invited protests due to allegations relating to politicisation. There is a lack of coordination between the organisations, which results in capacity constraints imposed by resource limitation and manual procedures which NBR can only collect 85% of total government revenue corresponding to central budget. New Age digitization initiatives such as e-TDS and taxpayer fairs promise much but are yet to be fully operationalized. Governance Practices : Corruption, inefficiencies and low enforcement further weaken revenue as governance issues take their toll discouraging taxpayers while allowing evasion in the informal segment. Policies like tax holidays skew incentives toward real estate instead of productive investments, while low administrative capacity and court backlogs slow the process of resolving problems. Efforts like ADR and taxpayer awareness seek to promote compliance, however politicization threats and weak data connection remain. Reform Needs: Comprehensive reforms that capture legal multiplicity, institutional autonomy and governance transparency are needed to move tax-to-GDP ratio closer to 13%. Critical requirements include consistent VAT rates, computerization, anti-corruption steps and the formalization of the informal sector for fair implementation. The need for these changes is also reflected in the World Bank’s emphasis on public financial management. Sun, 12 Jan 2025 00:00:00 GMT http://suspace.su.edu.bd/handle/123456789/2681 2025-01-12T00:00:00Z