Tax & Corporate Law Articles by Huzaima & Ikram

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.

Agenda for survival and growth

The main cause of our pathetic politico-economic situation is existence of inefficient, corrupt, repressive and criminal governments/institutions, which do not give a damn for the…

FINANCE ORDINANCE, 2001

Analysis of Amendments in Income Tax Law By Dr. Ikramul Haq[*] The Central Board of Revenue (CBR) has three mottos: passion for routine, resistance for…

Budget 2001-2002

Tax policies for industrial investment Dr. Ikramul Haq[*] Pakistan needs rational tax policies, having both short-term and long-term goals, to achieve self-reliance, which can only…

Budget 2001-2002

Tax Policy Imperatives Dr Ikramul Haq[*] “Although successive governments have made attempts to narrow the revenue-expenditure gap by taking new fiscal measures in the federal…

Budget 2001-2002

Tax Reforms: Needs & Challenges Dr. Ikramul Haq[1] There is a national consensus that existing tax policy needs to be reformulated to provide an equitable,…

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Value Added Tax (VAT) in Pakistan  Analysis of enforcement problems By Dr. Ikramul Haq I. INTRODUCTION The enforcement of sales tax [since 1990 it has…

Perplexity of tax managers

Dr. Ikramul Haq The persistent failure of our financial managers and tax collectors to overcome fiscal deficit and remove fiscal imbalances has created a situation…