Dr. Ikramul Haq & Abdul Rauf Shakoori The fiscal management in the last fifteen years in the wake of Constitution (Eighteenth Amendment) Act, 2010 [“18th Amendment”], became effective on April 19, 2010, has been posing serious challenges for…
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…