Huzaima Bukhari & Dr. Ikramul Haq INTRODUCTION The global digital economy[1] and electronic commerce[2] (E-commerce) in the wake of Covid-19 endemic have assumed enhanced significance in facilitating the businesses and their clients, the governments and the citizens to transcend the…
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…