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.
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…
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…
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…
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…
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…
Budget 2020, revival & new tax model
Huzaima Bukhari & Dr. Ikramul Haq The budget for fiscal year 2020-21, the second one of coalition Government of Pakistan Tehreek-i-Insaf (PTI), is expected on…
Budgets 2020 amid Covid-19 crisis—I
Revival, growth and revenues Huzaima Bukhari & Dr. Ikramul Haq “If we were to construe Entry 52 of the Legislative List keeping in view the…
Budget 2020 amid Covid-19 crisis
Agenda for tax reforms Huzaima Bukhari & Dr. Ikramul Haq The biggest challenge faced by the State of Pakistan is on revenue mobilisation front in…
Tax on gain on immovable property
Who is violating the Constitution? Huzaima Bukhari & Dr. Ikramul Haq The unanimously-passed 18th Constitutional Amendment, received assent of President on April 19, 2010, was…
Budget 2020
Tax reforms for economic revival Huzaima Bukhari & Dr. Ikramul Haq The biggest challenge faced by the present federal and provincial governments is how to…
Budget 2020 amid Covid-19 crisis—III
Fiscal challenges & 18th Amendment Huzaima Bukhari & Dr. Ikramul Haq The failure to tap the actual tax potential by the federal and provincial governments…
The rot within!
Huzaima Bukhari “All you got to do is look around. This country’s getting worse and worse and more and more immoral, and we’re rotting from…
Budget 2020: innovative taxation
Dr. Ikramul Haq A good tax system is one that raises money with minimal distortion to the economy. In Pakistan, oppressive, unfair and complex tax…
Covid-19 crisis—Budget 2020
Economic revival & IT sector Huzaima Bukhari & Dr. Ikramul Haq In the aftermath of Covid-19 outbreak and lockdown, now gradually being lifted in Pakistan,…
Constitutionality of SROs
Huzaima Bukhari & Dr. Ikramul Haq The federal and provincial tax codes of Pakistan contain numerous exemptions and concessions while many are added, modified or…
Budget 2020
Simple & fair taxation for retailers Dr. Ikramul Haq The outcome of a meeting between Prime Minister and the business community on January 20,…
Budgets 2020 amid Covid-19 crisis—II
Need for paradigm shift Huzaima Bukhari & Dr. Ikramul Haq In the present circumstances, in the forthcoming federal budget, the need for a fair and…
Etymological shenanigans
Huzaima Bukhari “Nobody has monopoly over jahaalat—a highly educated person can be highly jaahil whereas a person who never attended any educational institution can be…
