Dr. Ikramul Haq In democracy, taxes play an important role—the elected representatives, who under Article 77 of the Constitution enjoy exclusive power to levy taxes, have greater responsibility to discharge their personal tax obligations and ensure enforcement of tax laws…
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…