Fiscal Law belongs to that branch of the law, which deals with imposition, and collection of revenue, taxes, duties and rates etc. The purpose of Fiscal Law is rising of revenue to augment the fund of the Government to meet its various expenses. Fiscal law of this country is contained in a number of tax Income, Sales, Excise, Custom, etc. All tax statutes were adapted by Republic of Bangladesh after liberation of the country under Bangladesh Taxation Laws Adaptation Order, 1972.

Besides, there are certain other statutes in the field of fiscal law, which have, behind them, some nobler objects that may term as social and ethical. These tax statute relate to Capital gains, Wealth, Estate Duty and Gifts Amusement etc. Though these statutes have the effect of getting revenue to Government yet the other objective behind the legislations are more social and ethical and have in view rationalizing the social order by reducing the inequalities in the distribution of wealth and creating a social order more acceptable to the nation. Sometime to check inflation in the country, some other taxes statute operate as temporary measures. They relate to excess profit, business profit, grains and the like.