Purpose. The purpose of the study includes analyzing the effects of the Coronavirus pandemic on the taxpaying ability of in­
dividual taxpayers of Bangladesh and its subsequent impact on the government revenue collection; analyzing the factors related to
the taxpaying ability like the situation of their employer, regularity of payment and so on; suggestions to the policy makers.
Methodology. In this study purposive random sampling technique was followed to choose the respondents. The sample of the
research includes the individuals who are within the tax net and have to pay income tax to the government. 128 respondents par­
ticipated in the survey spontaneously. Mean value, standard deviation and related statistical tools were used for analyzing the data
in the research. SPSS software was used for analyzing and interpreting the research result. Statistical tables were used to display the
outcome.
Findings. The major findings of the study suggest that 65.6 % of the respondents said that their official activities have been af­
fected much while other 25 % claimed that their activities have become moderately affected due to the COVID­19 pandemic. In­
come of 40.6 % of the respondents has already been much affected and income of 32.8 % of the respondents has been moderately
affected. The study warns that due to the detrimental effects of the COVID­19 pandemic on the income level, the government’s
tax collection may fall.
Originality. The study concludes that the adverse effects of the COVID­19 pandemic will negatively affect the government
revenue collection and to tackle this situation a less regressive tax system is suggested which will allow shifting tax liability to the
rich taxpayers. The study emphases the implementation of the existing tax laws so that tax evasion is minimized.
Practical value. The study has recommended some specific recommendations that may help the respective authority in tackling
the ongoing coronavirus pandemic. The study suggested making some necessary adjustments in the public expenditure to reduce
the pressure on tax collection. It might be beneficial to the government to manage the COVID­19 pandemic if the recommenda­
tions of the study are taken into consideration.