Polar codes achieve symmetric capacity in B-DMC(Binary Discrete Memoryless Channel)s with low encoding and decoding complexity. It was adopted as a channel coding scheme in 5G ($5^{th}$ generation wireless system) and being tested as a probable next generation code.However, its short to moderate code length performance is far from satisfactory compared to widely used LDPC (Low-Density Parity Check) Codes or Turbo codes. CRC (Cyclic Redundancy Check) aided SCL (Successive Cancellation List) decoding or BP (Belief Propagation) decoding were proposed to improve the finite length performance. Nonetheless, they come with high complexity which makes them hardly implementable in practice. To mitigate the issue this thesis deals with a concatenated polar code scheme with its design and analysis targeting low complexity.