Huzaima & Ikram’s articles collect decades of published analysis on Pakistan’s tax and corporate law — income tax, sales tax, FBR reforms, budgets and constitutional questions — by Dr. Ikramul Haq, Huzaima Bukhari and Abdul Rauf Shakoori, including pieces first published in Pakistan’s leading newspapers.
Democracy sans tax culture
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,…
Case for fair taxation
Huzaima Bukhari & Dr. Ikramul Haq In Pakistan, taxpayers’ money is not spent for the purpose it is collected. It is wasted and/or abused mercilessly.…
Apathy—a human disorder?
Huzaima Bukhari “Science may have found a cure for most evils; but it has found no remedy for the worst of them all—the apathy of…
Ending woes of taxpayers
Dr. Ikramul Haq Pakistan presents a classic case study of failure in every sphere of governance— the inefficient State institutions are the root cause of…
Ending woes of taxpayers
Dr. Ikramul Haq Pakistan presents a classic case study of failure in every sphere of governance— the inefficient State institutions are the root cause of…
NAB, elites and rent-seekers
Huzaima Bukhari & Dr. Ikramul Haq “The institutional structure of Pakistan’s economy is designed to generate rents for the elite at the expense of the…
Tax policy for investment
Huzaima Bukhari & Dr. Ikramul Haq It is heartening to know that the Federal Board of Revenue (FBR) has at last started a meaningful dialogue…
NAB & white collor crimes
Dr. Ikramul Haq At the end of Musharraf era and general elections of 2008, citizens of Pakistan thought that their elected representatives would respect their…
Balochistan
Tax collection: myth & reality By Huzaima Bukhari & Dr. Ikramul Haq Life in Balochistan is in severely clenched claws of deprivation and chains of…
Balochistan: Tax Collection Performance
By Huzaima Bukhari & Dr. Ikramul Haq Life in Balochistan is in severely clenched claws of deprivation and chains of rampant poverty. More than half…
Taxation, black money and informal economy
Huzaima Bukhari & Dr Ikramul Haq That there is a considerable informal economy, revenue leakage and black money in Pakistan is undoubted but few in-depth…
Taxation, black money and informal economy
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…
Taxation, black money and informal economy
Huzaima Bukhari & Dr Ikramul Haq That there is a considerable informal economy, revenue leakage and black money in Pakistan is undoubted but few in-depth…
Reinventing “Baghdadi manazaras”
Huzaima Bukhari & Dr. Ikramul Haq Discourses, discussions, dialogue, conversations and arguments have always been recognized as a means to enhance knowledge, to know another’s…
Income Tax Ordinance, 2001
Case for abandonment of a bad law Dr. Ikramul Haq Dr. Ikramul Haq, a leading international tax counsel, is a well-known author specialising in international…
Audit sans sensibility
Huzaima Bukhari & Dr. Ikramul Haq The Inland Revenue is here to ensure that everyone understands and receives what they are entitled to and understands…
Prioritising tax audit
Huzaima Bukhari & Dr. Ikramul Haq Voluntary compliance under the self assessment system is supervised through the process of audit. Hence audit is an objective…
CBR needs to reprioritize tax audit
Huzaima Bukhari & Dr. Ikramul Haq Since the promulgation of Income Tax Ordinance, 2001, the Central Board of Revenue (CBR, from 15th September to be…
