The document discusses the potential effects of implementing a 15% value-added tax (VAT) in Bangladesh. It notes that the VAT would increase prices for fast food restaurants, daily goods, and small businesses. For fast food restaurants, the VAT would raise prices 25% and likely lead to declining consumer rates and loss of customers. For daily goods and small cottage industries, the VAT would increase prices and make goods difficult for middle and lower class people to afford, potentially causing economic imbalance. Business leaders are worried the VAT will hurt small and medium enterprises, as maintaining accounts for the higher tax expenses will be challenging. The VAT may also be used to fund a large proposed government budget, leading to further taxes on businesses.