Revival, growth and revenues Huzaima Bukhari & Dr. Ikramul Haq “If we were to construe Entry 52 of the Legislative List keeping in view the above meanings of the expression “in lieu of”, it becomes evident that the Legislature has…
Section 21(s): Ill-advised & unreasonable
Dr. Ikramul Haq & Abdul Rauf Shakoori The challenges of fair and equitable tax collection and financial inclusion in Pakistan are deeply rooted in systemic constraints, widespread informality, and limited trust in the fiscal apparatus. The tax system remains…