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.
Finance Act 2020—I
Lack of initiatives & innovations Huzaima Bukhari & Dr. Ikramul Haq The adoption of Finance Bill 2020 on June 29, 2020 and exceeding the target…
Ethics—a fading trend
Huzaima Bukhari “A man without ethics is a wild beast loosed upon this world”—Albert Camus On 2 December 2012, Spanish athlete Iván Fernández Anaya was…
USA: valiant struggle for liberation & justice
A majority of white Americans still cannot come to terms with what black people have known forever: Racism is systemic, systematic, and nowhere near gone.…
Unconstitutional petroleum levy
Dr. Ikramul Haq The Government of Pakistan Tehreek-i-Insaf (PTI) on June 26, 2020 to utter surprise and dismay of all increased the prices of all…
Learning to unlearn the learnt!
Huzaima Bukhari “We now know that sex is complicated enough that we have to admit nature doesn’t draw the line for us between male and…
PTI’s failure on fiscal front
Dr. Ikramul Haq “The FBR contributes around 80% of the total revenues of the federal government; therefore, any miscalculation or misstargeting can severely cripple the…
The menace of red-tape
Huzaima Bukhari “But there will be no justice, there will be no government of the people, by the people, and for the people, as long…
2019: Review of PTI’s fiscal strategy
Avoiding reforms & imprudent policies Huzaima Bukhari & Dr. Ikramul Haq An unusual decline in revenue collection and steep rise in current expenditures caused a…
Budget 2020-21: FBR’s tax targets
Over reporting, faulty fixation Huzaima Bukhari & Dr. Ikramul Haq In document titled, Federal Budget 2020-21: Budget in Brief, revised version presented by Ministry…
Child labour—heinous crime continues!
Huzaima Bukhari “We still have a soft approach on the perpetrators of crimes like worst forms of child labour”—Satyarthi Kailash If laws and rules of…
Revenuecracy & provincial budgets
Dr. Ikramul Haq The budgets of Punjab and Sindh for fiscal year 2020-21, announced on June 16 and 17, 2020, respectively, have highlighted a pivotal…
Morbid taxation: stifling growth of private sector
Case study of telecom industry Huzaima Bukhari & Dr. Ikramul Haq The Pakistan telecom sector contributes steady inflow of heavy tax collections under major heads…
Reconceptualising Jihad
Huzaima Bukhari & Dr. Ikramul Haq Dr. Ayesha Jalal, eminent historian, in Partisans of Allah: Jihad in South Asia has brilliantly traced the root and…
Finance Bill 2020 & data privacy
Huzaima Bukhari & Dr. Ikramul Haq The Finance Bill 2020, presented along with federal budget for fiscal year 2020-21 on June 12, 2020, contains certain…
Finance Bill 2020: muzzling right to justice
Huzaima Bukhari & Dr. Ikramul Haq In the Finance Bill 2020, presented along with federal budget 2020-21, a highly lamentable—rather unconstitutional amendment is proposed—to the…
Finance Bill 2020 & personal data privacy
Huzaima Bukhari & Dr. Ikramul Haq The Finance Bull 2020, presented along with federal budget for fiscal year 2020-21 on June 12, 2020, contains certain…
Learning to unlearn the learnt!
Huzaima Bukhari “We now know that sex is complicated enough that we have to admit nature doesn’t draw the line for us between male and…
Budget 2020-21 & FBR’s target
Dr. Ikramul Haq “…for Pakistan, the fiscal deficit is projected to increase by 9.2 percent of GDP in 2020”—Economic Survey 1999-20quotingFiscal Monitor—April 2020, IMF The…
