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Considerations In International Taxation

Considerations in international taxation

In international arena there is insignificant co-ordination among tax systems. Each state enacts its own laws and structures. As regards direct taxation there is a network of double taxation treaties;…

Federal Tax Revenues – Receipt Side

Federal tax revenues – receipt side

There is a need for a national anti-smuggling drive with political consensus for people to discourage and disassociate from purchase, sale and trade in smuggled goods. The ultimate solution for…

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);…

Bridging the huge tax gap

The new coalition federal government will soon be in power, after controversial elections of February 8 2024, allegedly marred with post-voting manipulated results to favour the favourite. These were the…

What should the tax policy be in 2024?

There is an ongoing debate regarding the preferable size of government – big or small? ‘Big government’ is a political concept where the government plays a predominant role in social…

Cultivating tax awareness

It is common knowledge that efficient collection of taxes is fundamental to the economic stability and growth of any country. However, in Pakistan, the tax collection system has been marred…

Growth in federal tax revenues

The Federal Board of Revenue (FBR) has released recently the Revenue Division Year Book for 2022-23. This is a very useful publication and highlights the trends in the level and…