Of custodians, complainants & oppressors
Huzaima Bukhari & Dr. Ikramul Haq Pakistan is a strange country where custodians of the system act as complainants. Those who head state institutions, instead of reforming the same, complain and express helplessness about their malfunctioning, inefficiency and non-performance or…
Rule of predatory elite
Dr. Ikramul Haq The predatory elite of Pakistan—militro-judicial-civil complex, businessmen-turned-politicians and absentee land owners—are responsible for the prevailing mess. While the country is trapped in a deadly debt quagmire, every government—military and civilian alike—begs for bail-outs and then ironically talks…
Genius vs stupidity!
Huzaima Bukhari “The difference between stupidity and genius is that genius has its limits”— Unknown Intelligence is nobody’s exclusive domain nor is dumbness unique to a single person unless one is mentally challenged. Someone can be academically bright but may…
Constitutional violations vis-à-vis agricultural income tax
By Dr. Ikramul Haq[*] Levying of taxes on “agricultural income” is sole prerogative of the Provinces under the 1973 Constitution of Pakistan (hereinafter: “the Constitution”). In recent years, a number of enactments imposing agricultural income tax (sic) were promulgated in…
Sales Tax: History & Issues
By Dr. Ikramul Haq* I. INTRODUCTION The imposition of sales tax in Pakistan is not new. It has its origin in pre-partition era under the Government India Act of 1935. In recent years, the complexities have arisen in its implementation…
Sales tax on supply of energy is unconstitutional?
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:…
Revenue Mobilisation in Pakistan
NEED FOR TAX INTELLIGENCE SYSTEM Dr. Ikramul Haq[1] Pakistan for the last many years has been grappling with the problem of raising revenue to survive as viable economic entity. The ever-increasing fiscal deficit, coupled with mounting debt servicing, is posing…
Tax Reforms in Pakistan
The proposed research will cover the following area: INTRODUCTION The issues and problems relating to reforming the tax system in Pakistan can only be tackled through a professional and scientific approach. Inter alia, the most important and urgent task is…
Tax Reforms – FIRST Set the house in order
By Dr. Ikramul Haq* Tinkering with direct and indirect tax laws is becoming increasingly common. Every government in Pakistan, in recent years, made tall claims about reforming the tax system. The present Government, soon after taking over, also constituted an…