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Asim Dio

The Australian National University, Crawford School of Public Policy, Graduate Student

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I am a passionate development professional, currently working with Handicap International - Humanity and Inclusion Bangladesh Programme as Policy and Advocacy Specialist. I have graduated from the Crawford School of Public Policy of the Australian National University with Master of Public Policy in Economic Policy in 2015. I was awarded Australia Awards Scholarship to pursue postgraduate study in Australia. Before that I had studied Master of Development Studies from East West University Bangladesh in 2013. I had graduated from University of Dhaka with MA and BA in Information Science and Library Management in 2006 and 2005. I have 12+ years of professional work experience in information and knowledge management, development administration, advocacy and communication, disability inclusive development, inclusive communication, strategic planning, programme development and management, safeguarding and PSEAH. My fields of research interests are public policy, SDGs, human rights, indigenous peoples, disability rights, public finance, tax expenditure, DiDRR and climate change, and inclusive education.
Supervisors: Dr. Ian Thyne
Phone: +8801914260088

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Norwegian University of Life Sciences

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Payap University

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Papers by Asim Dio

Inclusiveness of Humanitarian Actions in Rohingya Camps of Cox's Bazar, Bangladesh

Policy Brief: Disability-inclusive Humanitarian Action

Policy Brief 01, 2023

All humanitarian actions must comply with Inter-Agency Standing Committee (IASC) guidelines for t... more All humanitarian actions must comply with Inter-Agency Standing Committee (IASC) guidelines for the inclusion of persons with disabilities in humanitarian responses with careful consideration towards 'must-do' actions on the participation of persons with disabilities, addressing barriers to enable access to goods and services, empowering the personnel and beneficiaries for a safer environment, and collection and analysis of sex, age, and disability disaggregated data.

Tax Expenditure Reporting as a Tool for Budget Transparency: Bangladesh Context

SSRN Electronic Journal, 2015

The growing trend in revenue collection, domestic investment, increasing per capita income, more ... more The growing trend in revenue collection, domestic investment, increasing per capita income, more or less stable inflation, increasing exports and remittance are showing that Bangladesh is well on track in reaching the target of becoming a middle income country very soon. However, the widening gap between total revenue collection and total government expenditure and increasing trends of budget deficit also pose challenges in sound fiscal management in addition to the political and other factors which may hinder the economic development of the country. Furthermore, revenue foregone or loss due to various tax concessions and allowance provisions which is defined as the ‘tax expenditure’ may hinder the revenue collection and mobilization process and thus economic development. Though tax expenditure is widely used policy option to intervene amidst the market failure ensuring social and economic welfare for vulnerable groups, this policy option has been misused widely because of the systematic leakage causing huge loss of government revenue. This paper explores the present scenario of tax expenditure in Bangladesh in relation to fiscal management and critically analyses the provisions for tax expenditure drawing the domestic and international frameworks and practical experience of tax expenditure statements from other parts of the world. Based on secondary data analysis using desktop research method this paper recommends the introduction of tax expenditure budgeting and reporting as part of the budgeting process in Bangladesh. However, this paper also carefully addresses the trade-offs of introducing tax expenditure to avoid unexpected consequences.

National Budget 2018 19 and disability inclusion

Access to Education as ‘Rights’ and ‘Ability’: A Case Study of Access to Basic Education in Bangladesh (Pages 516-533)

The paper was presented in the International Conference on Teaching and Learning 2016, organized ... more The paper was presented in the International Conference on Teaching and Learning 2016, organized by Center for Pedagogy of Independent University, Bangladesh (IUB) from April 22-23, 2016. It is the abridged version of the with same title published by GRIN Publishing with ISBN 978-3668281899, Published on 26 August 2016.

Tax Expenditure Reporting as a Tool for Budget Transparency: Bangladesh Context

The growing trend in revenue collection, domestic investment, increasing per capita income, more ... more The growing trend in revenue collection, domestic investment, increasing per capita income, more or less stable inflation, increasing exports and remittance are showing that Bangladesh is well on track in reaching the target of becoming a middle income country very soon. However, the widening gap between total revenue collection and total government expenditure and increasing trends of budget deficit also pose challenges in sound fiscal management in addition to the political and other factors which may hinder the economic development of the country. Furthermore, revenue foregone or loss due to various tax concessions and allowance provisions which is defined as the ‘tax expenditure’ may hinder the revenue collection and mobilization process and thus economic development. Though tax expenditure is widely used policy option to intervene amidst the market failure ensuring social and economic welfare for vulnerable groups, this policy option has been misused widely because of the systematic leakage causing huge loss of government revenue. This paper explores the present scenario of tax expenditure in Bangladesh in relation to fiscal management and critically analyses the provisions for tax expenditure drawing the domestic and international frameworks and practical experience of tax expenditure statements from other parts of the world. Based on secondary data analysis using desktop research method this paper recommends the introduction of tax expenditure budgeting and reporting as part of the budgeting process in Bangladesh. However, this paper also carefully addresses the trade-offs of introducing tax expenditure to avoid unexpected consequences.

Socio-Political Account of Mandis (Garos) in Bangladesh: An Analysis.

Books by Asim Dio

A Baseline of Bangladesh; SUSTAINABLE DEVELOPMENT GOALS AND DISABILITY

Baseline Report, 2019

Voluntary National Review 2017 On Sustainable Development Goals Bangladesh: Issues and Concerns of Persons with Disabilities

Sightsavers, Bangladesh Country Office House 1/B (5th floor),

Bangla Booklet Transforming Our World: Sustainable Development Goals 2030 and Disability Rights

†UKmB Dboe q ‡bi jÿ¨gvÎv 2030 cÖ wZeÜx e¨w³i AwaKvi e` ‡j †`B Avgv ‡`i c" w_ex ˆewk¦ K jÿ¨gvÎv †U... more

Access to education as ‘rights’ and ‘ability’. A case study of access to basic education in Bangladesh

Education is a catalyst for human development. Considering this fact access to basic education is... more Education is a catalyst for human development. Considering this fact access to basic education is made free and compulsory for all citizens in Bangladesh. Government has been taking numerous policy measures and programmatic interventions to enhance the access to education and thus to achieve the target of 100 per cent access to education by 2015. However this study using secondary research method reveals that despite of achievements in some areas there are still notable gaps between achievements and targets.

This study uses an analytical lens constructed with rights and ability notions of access. It analyses the present scenario in access to education to explore to what extent the education system is providing rights of access to education. At the same time it examines the efficiency of the education system and policies to what extent those are able to empower the students with ability to enter, sustain and succeed in basic education.

The study has found commendable achievement in enrollment and gender disparity. However, from the ability perspective the education system is still not enough inclusive with ethnic and socio-economic disparity. Special measures need to be taken in the area of access to education of children with special needs, access to education of indigenous peoples and more investments in infrastructure.

Inclusiveness of Humanitarian Actions in Rohingya Camps of Cox's Bazar, Bangladesh

Policy Brief: Disability-inclusive Humanitarian Action

Policy Brief 01, 2023

All humanitarian actions must comply with Inter-Agency Standing Committee (IASC) guidelines for t... more All humanitarian actions must comply with Inter-Agency Standing Committee (IASC) guidelines for the inclusion of persons with disabilities in humanitarian responses with careful consideration towards 'must-do' actions on the participation of persons with disabilities, addressing barriers to enable access to goods and services, empowering the personnel and beneficiaries for a safer environment, and collection and analysis of sex, age, and disability disaggregated data.

Tax Expenditure Reporting as a Tool for Budget Transparency: Bangladesh Context

SSRN Electronic Journal, 2015

The growing trend in revenue collection, domestic investment, increasing per capita income, more ... more The growing trend in revenue collection, domestic investment, increasing per capita income, more or less stable inflation, increasing exports and remittance are showing that Bangladesh is well on track in reaching the target of becoming a middle income country very soon. However, the widening gap between total revenue collection and total government expenditure and increasing trends of budget deficit also pose challenges in sound fiscal management in addition to the political and other factors which may hinder the economic development of the country. Furthermore, revenue foregone or loss due to various tax concessions and allowance provisions which is defined as the ‘tax expenditure’ may hinder the revenue collection and mobilization process and thus economic development. Though tax expenditure is widely used policy option to intervene amidst the market failure ensuring social and economic welfare for vulnerable groups, this policy option has been misused widely because of the systematic leakage causing huge loss of government revenue. This paper explores the present scenario of tax expenditure in Bangladesh in relation to fiscal management and critically analyses the provisions for tax expenditure drawing the domestic and international frameworks and practical experience of tax expenditure statements from other parts of the world. Based on secondary data analysis using desktop research method this paper recommends the introduction of tax expenditure budgeting and reporting as part of the budgeting process in Bangladesh. However, this paper also carefully addresses the trade-offs of introducing tax expenditure to avoid unexpected consequences.

National Budget 2018 19 and disability inclusion

Access to Education as ‘Rights’ and ‘Ability’: A Case Study of Access to Basic Education in Bangladesh (Pages 516-533)

The paper was presented in the International Conference on Teaching and Learning 2016, organized ... more The paper was presented in the International Conference on Teaching and Learning 2016, organized by Center for Pedagogy of Independent University, Bangladesh (IUB) from April 22-23, 2016. It is the abridged version of the with same title published by GRIN Publishing with ISBN 978-3668281899, Published on 26 August 2016.

Tax Expenditure Reporting as a Tool for Budget Transparency: Bangladesh Context

The growing trend in revenue collection, domestic investment, increasing per capita income, more ... more The growing trend in revenue collection, domestic investment, increasing per capita income, more or less stable inflation, increasing exports and remittance are showing that Bangladesh is well on track in reaching the target of becoming a middle income country very soon. However, the widening gap between total revenue collection and total government expenditure and increasing trends of budget deficit also pose challenges in sound fiscal management in addition to the political and other factors which may hinder the economic development of the country. Furthermore, revenue foregone or loss due to various tax concessions and allowance provisions which is defined as the ‘tax expenditure’ may hinder the revenue collection and mobilization process and thus economic development. Though tax expenditure is widely used policy option to intervene amidst the market failure ensuring social and economic welfare for vulnerable groups, this policy option has been misused widely because of the systematic leakage causing huge loss of government revenue. This paper explores the present scenario of tax expenditure in Bangladesh in relation to fiscal management and critically analyses the provisions for tax expenditure drawing the domestic and international frameworks and practical experience of tax expenditure statements from other parts of the world. Based on secondary data analysis using desktop research method this paper recommends the introduction of tax expenditure budgeting and reporting as part of the budgeting process in Bangladesh. However, this paper also carefully addresses the trade-offs of introducing tax expenditure to avoid unexpected consequences.

Socio-Political Account of Mandis (Garos) in Bangladesh: An Analysis.

A Baseline of Bangladesh; SUSTAINABLE DEVELOPMENT GOALS AND DISABILITY

Baseline Report, 2019

Voluntary National Review 2017 On Sustainable Development Goals Bangladesh: Issues and Concerns of Persons with Disabilities

Sightsavers, Bangladesh Country Office House 1/B (5th floor),

Bangla Booklet Transforming Our World: Sustainable Development Goals 2030 and Disability Rights

†UKmB Dboe q ‡bi jÿ¨gvÎv 2030 cÖ wZeÜx e¨w³i AwaKvi e` ‡j †`B Avgv ‡`i c" w_ex ˆewk¦ K jÿ¨gvÎv †U... more

Access to education as ‘rights’ and ‘ability’. A case study of access to basic education in Bangladesh

Education is a catalyst for human development. Considering this fact access to basic education is... more Education is a catalyst for human development. Considering this fact access to basic education is made free and compulsory for all citizens in Bangladesh. Government has been taking numerous policy measures and programmatic interventions to enhance the access to education and thus to achieve the target of 100 per cent access to education by 2015. However this study using secondary research method reveals that despite of achievements in some areas there are still notable gaps between achievements and targets.

This study uses an analytical lens constructed with rights and ability notions of access. It analyses the present scenario in access to education to explore to what extent the education system is providing rights of access to education. At the same time it examines the efficiency of the education system and policies to what extent those are able to empower the students with ability to enter, sustain and succeed in basic education.

The study has found commendable achievement in enrollment and gender disparity. However, from the ability perspective the education system is still not enough inclusive with ethnic and socio-economic disparity. Special measures need to be taken in the area of access to education of children with special needs, access to education of indigenous peoples and more investments in infrastructure.