Huzaima Bukhari & Dr. Ikramul Haq Voluntary compliance under the self assessment system is supervised through the process of audit. Hence audit is an objective exercise with the specific purpose to assess and supervise the universal self assessment scheme at…
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…
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