Value Added Tax (VAT) in Pakistan Analysis of enforcement problems By Dr. Ikramul Haq I. INTRODUCTION The enforcement of sales tax [since 1990 it has been undergoing a gradual shift from General Sales Tax (GST) to Value Added Tax (VAT)…
Section 21(s): Ill-advised & unreasonable
Dr. Ikramul Haq & Abdul Rauf Shakoori The challenges of fair and equitable tax collection and financial inclusion in Pakistan are deeply rooted in systemic constraints, widespread informality, and limited trust in the fiscal apparatus. The tax system remains…