Dr. Ikramul Haq In a study uploaded on its website, titled Tax Gap Report 2022[“the Report’], the Federal Board of Revenue (FBR) claims that its in-house researchers (sic!) have adopted “the top-down and bottom-up approaches to estimate the tax…
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…