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.
Politics of obscurantism
Dr. Ikramul Haq We lost East Wing (Mushraqi Pakistan) in 1971 due to sheer shortsightedness and highhandedness of ruling military junta and its political cronies.…
Honouring vocations
Huzaima Bukhari “There are no menial jobs, only menial attitudes”—Former Associate Justice of the Supreme Court of the United States of America. When we think…
Awful planning, dreadful execution
Huzaima Bukhari & Dr. Ikramul Haq “In a quality city, a person should be able to live their entire life without a car, and not…
Countering Corruption
Daunting challenge for Pakistan Dr. Ikramul Haq For decades, Pakistan has been unsuccessfully tackling the daunting challenge of countering bribery, financial crimes, tax evasion…
Taxes, justice and reforms
Dr. Ikramul Haq Why has the Federal Board of Revenue (FBR) after imposing more than 50 types of withholding taxes failed to enforce filing of…
Of unpaid refunds & figure fudging
Huzaima Bukhari & Dr. Ikramul Haq The story of “impressive” performance of Federal Board of Revenue (FBR) during the period 2013-18 needs a through probe.…
China’s lawfare against corruption and lessons for Pakistan (Part II)
By Hassan Aslam Shad and Dr. Ikram Ul Haq So how has China’s lawfare against corruption been successful despite its mammoth geography and population size?…
China’s lawfare against corruption and lessons for Pakistan (Part I)
By Hassan Aslam Shad and Dr. Ikram Ul Haq Prime Minister Imran Khan’s visit to China, which concluded on 6 November, was another historic milestone…
Value of helping others
Huzaima Bukhari “Our prime purpose in life is to help others. And if you can’t help them, at least don’t hurt them”—Dalai Lama The fact…
The Honurable President
Islamic Republic of Pakistan FAIR TAXATION, PROSPEROUS PAKISTAX Tax administrators should be given powers to enforce tax laws and not to vary or modify them…
Introduction
The Institute for Social Justice submits this brief report on water and sanitation in Pakistan to the Special Rapporteur on the human right to safe…
Rich-poor widening gap
Huzaima Bukhari & Dr. Ikramul Haq A report of World Bank, State of Water Supply, Sanitation and Poverty in Pakistan, released on November 1, 2018,…
Why should FBR be dissolved?
Huzaima Bukhari and Dr. Ikramul Haq The Prime Minister, Imran Ahmad Khan Niazi, as per media reports, has hinted at dissolving the Federal Board…
Pro-workers laws, insensitive legislators
Dr. Ikramul Haq Significant pro-labour reforms were introduced by the Government of Zulfikar Ali Bhutto as early as in 1972 in the wake of threadbare…
Retrieving billions for the marginalised
Dr. Ikramul Haq In a meeting chaired by the Federal Minister for Inter Provincial Coordination, Dr. Fehmida Mirza, on October 10, 2018, it was reportedly…
Merger of FATA/PATA & tax issues
Huzaima Bukhari & Dr. Ikramul Haq The passage of Constitution (Twenty-fifth Amendment) Act, 2018 [“25thConstitutional Amendment”] by Senate and National Assembly, its adoption by the…
FBR’s performance (1996-97 to 2017-18)
(Rs. in billions) YearTargetsCollectionGrowth in Collection (%)Target Achieved (%)Tax to GDP ratioRatio in total taxes (%)Indirect taxesDirect taxes1996-97286.0282.15.298.611.669.830.21997-98297.6293.64.198.711.064.935.11998-99308.0308.55.1100.210.564.335.71999-00351.7347.112.598.79.167.532.52000-01406.5392.313.096.59.368.231.82001-02414.2404.13.097.69.164.735.32002-03458.9460.614.0100.49.467.033.02003-04510520.813.1102.19.268.331.72004-05590590.413.4101.89.168.931.12005-06690713.420.8103.49.468.531.52006-07935847.218.8101.59.860.639.42007-081.0001008.118.9100.89.861.538.52008-091,1791157.014.898.18.961.838.22009-101,3801327.414.769.09.060.439.62010-111,6671587.019.695.28.861.338.72011-121952.31883.018.296.59.160.839.22012-1320071939.403.096.68.561.838.22013-1422752254.516.099.08.861.138.92014-1528102589.913.092.29.260.139.92015-163103.73112.420.2100.39.660.939.12016-1736213367.88.092.99.860.139.92017-1840133842.114.197.610.460.040.0 Source: State Bank/Economic Annual Surveys & FBR…
Historic FATA/PATA merger
Opportunities & Challenges Huzaima Bukhari & Dr. Ikramul Haq The merger of Federally Administered Tribal Areas (FATA) with Khyber Pakhtunkhwa and Provincially Administered Tribal Areas…