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Allama Iqbal on equitable taxation

In this article, we are highlighting the ideas of the great thinker, philosopher and poet, Allama Muhammad Iqbal, on economics and taxation. He is popularly praised and acknowledged as Musawwir-e-Pakistan…

Taxation: Doctrine of mutuality

It is an established principle that what is not “income” under the income tax law cannot be taxed, and where there is no sale of “goods” or providing and rendering…

Rationalising taxation

Unfortunately no serious effort has been made by the successive governments, civil and military alike, to devise a rational tax policy for encouraging industrialisation through corporatization of business leading to…

Landmark SC Judgement: No Taxation By Executive

Landmark SC Judgement: No taxation by executive

The landmark judgement by the Supreme Court [Civil Appeals 1428 to 1436/2016] has once again vindicated our point of view, frequently highlighted in these columns, that power of levying taxes…

Flat-rate Taxation: Alternate Solution – I

Flat-rate taxation: Alternate solution – I

Synopsis: At present, both the centre and provinces are not collecting taxes according to their respective potential due to weak enforcement and inherent problems of an outdated tax system. Total tax…