Dr. Ikramul Haq Assignment of a tax means transfer of taxation power from a higher level to a lower level government. Taxation power includes right to levy tax, collect tax and appropriate the proceeds from such tax. Thus, there can…
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…