TAXATION OF E-COMMERCE:ISSUES & SOLUTIONS
BY DR. IKRAMUL HAQ Dr. Ikramul Haq, a leading international tax counsel, is a well-known author specialising in international tax, press, intellectual property, corporate and constitutional law. Dr. Ikram is Chief Partner of Lahore Law Associates (fax: +92 42 7226953, e-mail:…
Budget 2001-2002
Tax Policy ImperativesDr Ikramul Haq[*]“Although successive governments have made attempts to narrow the revenue-expenditure gap by taking new fiscal measures in the federal budgets, little improvement has taken place in the overall fiscal deficit. Why is it so? Pakistan tax…
Budget 2001-2002
Tax Reforms: Needs & ChallengesDr. Ikramul Haq[1]There is a national consensus that existing tax policy needs to be reformulated to provide an equitable, pragmatic, investment-oriented and business-friendly tax system, integrating good tax administration with simplified tax laws that are easily…
Tax Policy and Development Strategy
Dr Ikramul Haq[*]It is a matter of great tragedy that our economic managers never thought of using tax policy as a tool of economic development, and their sole stress on revenue targets at the time of making annual budgets has…
Manufacturing, Mining and Investment
The growth performance of overall manufacturing in general and large-scale manufacturing to particular has been lackluster at best in the 1990’s. After growing at an average rate of 8.2 percent in the 1980’s. The growth of large-scale manufacturing slowed to…
Ability-to-Pay Principle of Taxation
Dr. Ikramul Haq[i]It states that if a given amount of revenue is needed to finance public services, then each taxpayer should contribute in line with his ability-to-pay taxes. Those who possess more economic power (income and wealth) should contribute more…
Ability-to-Pay Principle of Taxation
Dr. Ikramul Haq[i]It states that if a given amount of revenue is needed to finance public services, then each taxpayer should contribute in line with his ability-to-pay taxes. Those who possess more economic power (income and wealth) should contribute more…
Revenue Collection: Facts & Fallacies
Dr. Ikramul Haq[*]The worthy finance minister of Pakistan appears to be totally ignorant about the reliability of fiscal data prepared and fed to him by the Central Board of revenue (CBR). In a news conference in Islamabad on 27 April…
IMF: New East India Company in Pakistan
Dr. Ikramul Haq[1]The International Monetary Fund (IMF) is emerging as a new East India Company in Pakistan. It has decided to take over our revenue administration in the same manner as was done by the East India Company in the…