The political journey of Sheikh Hasina, one of Bangladesh’s most polarising leaders, was deeply intertwined with allegations of corruption, authoritarianism, and misuse of state resources. Her tenure has been marred by systemic complicity and unchecked power, sustained by a network of enablers across various sectors of society. The complicity of her allies, who have personally or professionally benefited from unethical practices, highlights a broader issue within Bangladesh’s institutions. While some have faced consequences, many remain entrenched in positions of influence, continuing to erode public trust and reinforce corrupt systems.
To dismantle this entrenched network of complicity, several commissions have been established to investigate Hasina’s and her collaborators’ alleged misdeeds. Numerous committee reports have already been published, shedding light on corruption within the Hasina regime. These commissions must operate with transparency and impartiality while identifying the individuals and groups responsible for undermining democratic principles and economic stability. The task is immense, requiring a thorough examination of years of systemic corruption and collusion. Addressing this entrenched culture demands innovative and decisive measures that go beyond traditional accountability mechanisms.
One innovative solution to address systemic corruption is the introduction of the “Dalal Tax.” The term “Dalal” refers to individuals who actively supported or benefited from corrupt practices. This concept, derived from the Bengali term for brokers or intermediaries who enable corrupt practices, seeks to impose lifelong penalties on individuals who have directly or indirectly facilitated corruption.
The Dalal Tax aims to address the pervasive issue of political corruption by establishing clear objectives.
First, it seeks to enforce accountability by holding individuals responsible for their involvement in enabling corrupt practices. By targeting enablers, the policy emphasises the importance of individual roles in upholding integrity and discourages the normalisation of unethical behaviour.
Second, it serves as a deterrent, sending a strong warning against future complicity in political corruption. The tax is designed to create significant consequences for those who engage in or facilitate dishonest activities, making such actions less appealing.
Third, it holds symbolic value, signalling a decisive stand against corruption and collusion. This public declaration reinforces the idea that malfeasance will not be tolerated, fostering trust in governance and rule of law.
Last but not the least, the tax seeks to exclude individuals subjected to its penalties from participating in public life, including elections or influential roles. This measure reduces their ability to further harm the country’s institutions and ensures that key positions are held by individuals committed to ethical governance.
Together, these objectives form a comprehensive framework for combating corruption and promoting a culture of transparency and accountability.
For the Dalal Tax to work effectively, it is essential to identify those who supported or benefited from corruption. This includes government officials, bureaucrats, and judiciary members involved in unethical policymaking and administration; corrupt bankers involved in illicit money transfers; and share market players accused of fraud; academics who sided with political groups to influence decisions; and civil society members who endorsed corrupt actions for personal gain.
Business leaders who profited from favourable policies or contracts and media figures who protected corrupt regimes through biased reporting must also be investigated.
Establishing responsibility requires thorough investigations using financial audits, document reviews, and interviews. Transparency and fairness in this process are vital to building and maintaining public trust.
Implementing the Dalal Tax effectively requires careful planning and a strong legal foundation. The first step is to establish laws that formalise the tax while ensuring they align with constitutional standards and include necessary safeguards. It is important to clearly define who will be subject to the tax, using specific criteria and solid evidence to support these decisions. The tax rates should be proportional, taking into account the individual’s income and their role in corrupt activities. Transparency is key, with the names of those taxed and the evidence of their involvement made public. To ensure fairness, a process must be in place for individuals to appeal their inclusion and contest the evidence against them.
The Dalal Tax is more than a punitive measure; it represents a commitment to meaningful reform and sustainable change. Its primary objective is to rebuild public trust by affirming that no one is beyond accountability and that justice will prevail. By curbing the influence of corrupt individuals in governance, it aims to fortify institutions and foster a culture where accountability is the norm.
The tax also seeks to inspire ethical governance, encouraging leaders and officials to prioritise transparency and integrity in their actions. Beyond its practical effects, it carries a powerful symbolic message, demonstrating a decisive stand against corruption. Penalising those involved in malfeasance emphasises the importance of justice and strengthens confidence in public administration. Furthermore, by barring those penalised from holding influential positions or participating in elections, the tax ensures that leadership is entrusted to individuals who value ethical conduct and good governance.
While the Dalal Tax is an ambitious proposal, it is not without potential drawbacks. Critics may argue that it could be used as a tool for political retribution or infringe on individual rights. To address these concerns, independent oversight bodies must monitor the implementation process. Transparency, fairness, and adherence to due process are crucial to preserving the policy’s legitimacy.
Another challenge is ensuring that the tax does not disproportionately affect certain groups or become a political weapon. Clear guidelines, robust evidence, and impartial investigations are essential to maintaining credibility and fairness.
This lament for Sheikh Hasina’s legacy is, at its heart, a lament for Bangladesh-a country whose aspirations for democracy and integrity have been undermined by systemic complicity. The Dalal Tax, ambitious and fraught with challenges, represents a cry for change, a call to reckon with the failures of the past, and a striving for a more just future. It offers a path, however imperfect, to reaffirm the principles of transparency, equity, and ethical governance.
By implementing this tax, Bangladesh may send a powerful message that collusion and corruption have lasting consequences. This step can pave the way for a more transparent, accountable, and equitable future, where public trust in institutions is restored and ethical governance becomes the norm.
Dr Mohammad Enamul Hoque is Senior Lecturer, University of Western Australia, Australia.