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.
Simplify tax laws
Dr. Ikramul Haq In 2001, the duo of General Pervez Musharraf and Shaukat Aziz decided to promulgate a new income tax law on the dictates…
Governance at its best! (Part III)
Huzaima Bukhari “All the rights secured to the citizens under the Constitution are worth nothing, and a mere bubble, except guaranteed to them by an…
Governance at its best! (Part II)
Huzaima Bukhari “It is to be regretted that the rich and powerful too often bend the acts of government to their own selfish purposes.”—Andrew Jackson…
Making tax system functional
Dr. Ikramul Haq The primary function of a tax system is to raise revenue for the governments at various levels, in the case of Pakistan,…
Taxes at grassroots level
Dr. Ikramul Haq Assignment of a tax means transfer of taxation power from a higher level to a lower level government. Taxation power includes right…
Improving justice delivery system
Huzaima Bukhari & Dr. Ikramul Haq In the British India, Income-tax Appellate Tribunal was established on January 25, 1941. After independence, this institution was retained…
Governance at its best—(part I)
Huzaima Bukhari “The poverty of the people is the actual cause of the devastation and ruination of a country, and the main cause of the…
Bases for Riyasta-i-Medina
Huzaima Bukhari “The Constitution of Medina also known as the Charter of Medina (“Covenant of Medina”), was drawn up on behalf of the Islamic prophet Muhammad (PBUH)…
Woes of withholding agents
Dr. Ikramul Haq Civilized governments all over the world appreciate those who collect taxes on their behalf for the well-being of their fellow countrymen. Their…
Passing laws not falling in Money Bill
Huzaima Bukhari & Dr. Ikramul Haq The adoption of Finance Bill 2019 on June 28, 2019 by National Assembly by majority vote of 176 to…
Need for National Tax Institute
Huzaima Bukhari & Dr. Ikramul Haq To be the premier body providing effective institutional support to members and promoting convergence of interests with government, using…
Dismantling unjust tax system
Huzaima Bukhari & Dr. Ikramul Haq Our existing tax system, which has been proposed to be further unjust and oppressive through Finance Bill 2019, is…
Public service—for self or others?
Huzaima Bukhari “I think there’s no higher calling in terms of a career than public service, which is a chance to make a difference in…
People’s budgets
Dr. Ikramul Haq A friend asked to outline as to what should be the ideal budgets for Pakistani people at federal and provincial levels. The…
Escaping thru addiction!
Huzaima Bukhari By resolution 42/112 of 7 December 1987, the United Nations General Assembly decided to observe 26 June as the International Day against Drug Abuse and…
Community service par excellence
Huzaima Bukhari “There is no higher religion than human service. To work for the common good is the greatest creed”— Woodrow Wilson After announcement of…
Custodians as reformers
Dr. Ikramul Haq This week two developments made not only headlines but also created heated debates. The announcement by Prime Minister of establishing National Development…