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.
PTI’s flawed tax reforms agenda
Huzaima Bukhari & Dr. Ikramul Haq Prime Minister Imran Khan’s address to the top officials of Federal Board of Revenue (FBR) on November 13, 2019…
Amnesties & tax losses
Huzaima Bukhari & Dr. Ikramul Haq Pakistan is a unique country where the governments—military and civilian alike—have been frequently introducing amnesty schemes allowing whitening of…
Debate over new tax agency
Dr. Ikramul Haq Prime Minister Imran Khan on October 3, 2019 approved an ambitious three-year plan to conduct nationwide surveys for tax assessment, evaluating wealth…
Tax plans san debate!
Dr. Ikramul Haq According to a Press report, Chairman Federal Board of Revenue (FBR), Shabbar Zaidi, has shown flexibility over establishment of Pakistan Revenue Authority…
Constitution—persistent violations!
Huzaima Bukhari “When laws do not rule, there is no constitution”—Aristotle in The Politics. There is always a tendency to follow precedents. This means that…
Imran’s long-term tax plan
Huzaima Bukhari & Dr. Ikramul Haq Fiscal consolidation should be as growth-friendly as possible. In general, tax base-broadening reforms are identified as growth-oriented reforms. To…
FBR’s unconstitutional sales tax on restaurants
Huzaima Bukhari & Dr. Ikramul Haq The imposition of 7.5% sales tax on restaurants through Finance Act 2019 by the National Assembly, energetically defended by…
Pakistan’s fiscal dilemma
Huzaima Bukhari & Dr. Ikramul Haq The State Bank of Pakistan (SBP) in its ‘Annual Report 2018-19—The State of Pakistan’s Economy’ has strongly criticised the…
Traders and taxes
Dr. Ikramul Haq According to data released by the Federal Board of Revenue (FBR) out of over 3.5 million traders in the country only 312,361…
Art—expression of real life!
Huzaima Bukhari “If art is singular expression, then by nature, the best art is controversial. But when art stirs debate for reasons besides its artistic…
Private schooling—disturbing trends
Huzaima Bukhari “Real education enhances the dignity of a human being and increases his self-respect. If only the real sense of education could be realized…
Reaction generates consequences
Huzaima Bukhari “The measures and acts which show us violently disposed towards the outer world can never stay without a violent reaction on ourselves.” ―Richard…
Women and Pakistan-(Part II)
Huzaima Bukhari Even if for some reason or the other, the women were forced against their will to adopt a conservative life-style, the least they…
Women and Pakistan-(Part I)
Huzaima Bukhari “Give me an educated mother, I shall promise you the birth of a civilized, educated nation”—Napoleon Bonaparte. Whether a woman is good, bad…
Imran Khan on illicit financial flows
Huzaima Bukhari & Dr. Ikramul Haq Prime Minister, Imran Khan, raised vital issues in his extraordinary speech at ‘High-Level Dialogue on Financing for Development’ at…
Retrieving Swiss money
Huzaima Bukhari & Dr. Ikramul Haq According to Business Reorder of July 8, 2014, the Chairman of Federal Board of Revenue (FBR) is likely to…
Childhood means a lot!
Huzaima Bukhari “Freud has shown one thing very clearly that we only forget our infancy by burying it in the unconscious; and that the problems…
Law prevails over rules!
Huzaima Bukhari & Dr. Ikramul Haq The concept of delegated or secondary legislation is not extraordinary. The parliaments from where emanate various statutes, cannot be…
