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.
Making 2020 year of prosperity
Dr. Ikramul Haq The pathetic performance of Federal Board of Revenue (FBR) in achieving even downward revised budgets for the last many years has adversely…
Remembering Benazir Bhutto
Victim of ‘New Great Game’ December 27, 2019 marks the 12th death anniversary of Shaheed Mohtarma Benazir Bhutto, the great visionary leader, who resisted with…
Federalisation versus centralisation
2020: Year of Road to Prosperity Huzaima Bukhari & Dr. Ikramul Haq The Chairman of Punjab Revenue Authority (PRA), while addressing a conference on ‘Ease…
Lost frontiers—on Benazir’s 12th anniversary
Huzaima Bukhari “Pakistan’s future viability, stability and security lie in empowering its people and building political institutions. My goal is to prove that the fundamental…
Remembering Benazir Bhutto
December 27, 2012 marks the fifth death anniversary of Shaheed Mohtarma Benazir Bhutto, the great visionary leader, who resisted with great courage the agenda of…
27th CJP & challenges
Dr. Ikramul Haq Corruption and illegalities in all state departments need to be seriously addressed and eliminated root and branch—Chief Justice, Gulzar Ahmed With the…
Unpaid refunds: continuation of ‘Dar(k) Era’
Huzaima Bukhari & Dr. Ikramul Haq The poor genuine exporters were left begging for their refunds but fraudsters made up bogus documentation and decamped with…
Democracy & rule of law
Huzaima Bukhari “The rule of law is the basis for any democracy. And without the rule of law in democracy, you have chaos”—Meles Zenawi, 13th…
Fiscal Management: Issues & Challenges
Huzaima Bukhari & Dr. Ikramul Haq An unusual decline in revenue collection and steep rise in current expenditures caused a deterioration in all major fiscal…
Fiscal Management: Issues & Challenges
Huzaima Bukhari & Dr. Ikramul Haq An unusual decline in revenue collection and steep rise in current expenditures caused a deterioration in all major fiscal…
2020: main fiscal challenges
Huzaima Bukhari & Dr. Ikramul Haq “An unusual decline in revenue collection and steep rise in current expenditures caused a deterioration in all major fiscal…
Collect aggressively, refund reluctantly
Dr. Ikramul Haq The poor genuine exporters were left begging for their refunds but fraudsters made up bogus documentation and decamped with huge amounts, unpunished…
Clash of the Titans—two wrongs, one right?
Huzaima Bukhari “Under all wrongdoing lies personal vanity of the feeling that we are endowed and privileged beyond our fellows”―James Stephens, Irish novelist and poet…
Supreme Court, dictators & tax codes
Huzaima Bukhari & Dr. Ikramul Haq On September 13, 2001, the duo of General Pervez Musharraf [who seized power in a military coup on October…
Law of binding precedents
Huzaima Bukhari & Dr. Ikramul Haq INTRODUCTION In view of the hierarchical character of the judicial system in Pakistan, it is of paramount importance that…
Reckless borrowing, ruthless spending & bailouts
Dr. Ikramul Haq Even with a steep decline in development spending, total spending grew by 11.3 percent during FY19. The major push came from current…
Explosive population: asset or liability?
Huzaima Bukhari “Unfortunately, successive governments have paid no attention towards family planning and this was the apathy of the successive governments. Rapid population growth always…
World Bank-funded tax reforms
Huzaima Bukhari & Dr. Ikramul Haq The World Bank (WB), in an appraisal paper related to Pakistan Raises Revenue (PRR) has termed “vested interests lobbying…