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FBR: Dwindling tax collection

Pakistan has one of the world’s lowest tax ratios, stemming from five main weaknesses: complexity, a narrow tax base, low compliance, inefficient tax administration, and low and declining provincial tax…

Determining fair income tax base

According to the latest data available on the website of Pakistan Telecommunication Authority (PTA), as on December 31, 2023, total number of SIMs issued was 189 million (78.93% mobile teledensity);…

Taxing work and subsidising non-work

Turns out that there’s a Salaried Class Alliance (SCA), based in Karachi, which describes itself as a “non-political, non-religious, non-ethnic, non-profit organisation that aims to create awareness among the salaried…

Law and the super tax: Part – II

The second point in the judgment authored by the Honourable Justice Sardar Ejaz Ishaq Khan in the case titled ‘M/s Fauji Fertilizer Company Limited & another v Federation of Pakistan…

Budget, taxes, revival & growth

Fiscal consolidation should be as growth-friendly as possible. In general, tax base-broadening reforms are identified as growth-oriented reforms. To the extent that they reduce distortions to economic decisions on work,…

Taxation and inflation

The Federal Board of Revenue (FBR) has claimed collection of net revenue of Rs4,493 billion in the first eight months of the current financial year against Rs3,820 billion collected in…