What Do you think is the main concern of the Pakistan’s taxation policy ?

while keeping at juxtaposition

the similar economies discuss the effectiveness of the legal reforms and policies introduced by the
Government of Pakistan till today for collection of Taxes?

BY:

Abidah Rafique Bajwa

LLM- Fall-2020

SUBMITTED TO:

MR. Hamza Hamayun

The University of Lahore Defense Road Campus

Table of Contents
Problem Statement.....................................................................................................................................3
Objectives....................................................................................................................................................3
Abstract.......................................................................................................................................................3
Introduction.................................................................................................................................................4
Literature Review........................................................................................................................................5
Problems.....................................................................................................................................................6
Methods......................................................................................................................................................7
Reforming Tax System in Pakistan..........................................................................................................7
Comparison Of Multiple Financial Resources.......................................................................................7
Pakistan's major political concern...........................................................................................................8
Reforming Pakistan’s tax system................................................................................................................11
Result........................................................................................................................................................13
Conclusion.................................................................................................................................................16
References.................................................................................................................................................18
Problem Statement
There is no vision for national tax reform

The April 2015 report of the Tax Reform Commission states:

In the given scenario, taxation tangle provinces shall proceed unregulated, and additional
taxation will not serve any useful function by local councils, when elected. No release to citizens
would raise the tax burden followed by procedural complications.

In addition, numerical appeals against a double tax on utilities are pending.

Objectives
Tax and revenue collection have dominated our economic policy for the last 3 or 4 decades.

• Quick and transparent should be the tax system.

• The goal is not to tax different products and services similarly, so that customer and investment
choices rely on market fact.

• The level & strategies of taxation must be constant and not alter once every months. Moreover,
the government must not spread a story about its own citizens. Pakistanis did not struggle and
refused to pay tax.

Abstract
This paper investigates the effects of Pakistan's tax structure on the distribution of wealth
between poor and rich, particularly indirect taxes. The aim is to recognize the tax burden and the
associated income inequalities of people who lived in poverty. The taxation structure of Pakistan
formed from the corpse of British colonial period, thereby absorbing unethical and unjust
behavior. With such a huge minority surviving under an assessable income limit, government
dependence on indirect taxes as a way of increasing the tax to GDP ratio reduces the benefits and
increases economic growth. This creates economic cycle inefficiencies and inequalities which
increase the social and economic gap . This article also suggests to policy planners a tax income
plan to minimize the impact of adverse economic distortions resulting from the poor tax system
to determine income inequality.

Inclusive growth, income and wealth redistribution play an important part in tax policies.
Pakistan's economy has witnessed low investment since 2007. In the interests of poorest income
quintiles, the power of taxes to adjust income distribution was limited. One part of the solution
may be the taxation process by exempting or favoring specifically (corporate) tax systems, the
Federal Board of Revenue writes. The answer to this problem is The paper shows that the private
sector has achieved expected earnings, but its increasing wages have not resulted in incremental
tax contributions adjustments.

Key Words:

Introduction

Levy ('taxo' in Latin) that easily lead.

The Government has imposed a mandatory financial burden on a legal entity to finance the
public spending: pay wages, build dams, roads, bridges.

The failure to pay taxation or evasion from taxation is punishable by law (state income tax law
1990) Types: (Sales income Tax Act 1990) generate: income impact by reducing taxpayers'
buying power by changing product prices versus demand.

Pakistan's present tax structure is established by the Federal Board of Revenue Administrations
(FBR) in its 2001 (direct tax) and the 1990 (indirect tax) Sales Tax Act. and is considerably
lower than other countries with comparable levels of income, though over the last three years,
Pakistan has increased from 8.45 to 10.5 percent.

The national tax ability, the maximum amount of income a country can receive, is calculated to
amount to 22.3% of GDP, suggesting an income gap of approximately 11.8% of GDP. Taxation
is the main source of pay for a nation to fulfill its duty to the government. These taxes are used
by the state for public service programs, defense and various mass regions. In Pakistan, In
Pakistan, some governmental taxes are levied, although others are in common government
territories.

The 1922 Income Tax Act was inherited by both India and Pakistan on the basis of independence
and partition in 1947 and was prevailing during the British Raj. Initially, this act formed the basis
of the income tax rules of both countries.
From 1947, the provincial sales tax, covering a small number of companies, was implemented. It
was transformed in 1951 into a federal levy. It was the first Income Tax Act to be passed by the
Government of Pakistan in Pakistan on 28 June 1979.

The Pakistani government set up in 1985 a National Tax Reform Commission to propose a
change in Pakistan's tax system.

In December 1986, the Commission issued its final draft. As a consequence, the Value-Added
Act, passed in 1990, was renamed the General Value Added Tax (GST). In 1995-96, GST with
its basic frameworks was converted into a full VAT mode tax levied. In 1997-1998, importers,
dealers and wholesalers were extended the tax base. Before 1990, GST covered only products
that later also covered the services market. Tax revenue has been up to 2,67 billion US dollars
collected in recent years between the 1990s and 2000s.

The Federal Board of Revenue (FBR) released its 2002 rules of IT (Income Tax) in exercising its
powers under Section 237 of the Ordinance on 1 July 2002.

Tax: what is Tax?

From a general perspective a tax is any commitment forced by government upon the residents of
the state. The administration collects these taxes for the utilization and administration of the state
itself, which implies better chances and better advantages for the inhabitants of the state. The tax
can be levied under the name of toll, impost, tribute, custom, gable, subsidy, aid, tillage, supply
thus on. There are significantly 2(two) types of taxation, the one that we know about, for
example Direct taxation and besides, we don't know about, the indirect taxation. So, from a
general perspective, it tends to be said that tax is a form of imposed contribution that the person
of a state pays, that too for the improvement of their own state and prosperity. But then a
question arises in one's mind that why some states demand taxes and the people happily pay
taxes and vice versa. This sets the very base of the theory/dissertation, which it means to
discover and features the reasons why individuals evade taxes and why some people don't.

Literature Review
The 1922 Income Tax Act was inherited by both India and Pakistan on the basis of independence
and partition in 1947 and was prevailing during the British Raj. Initially, this act formed the basis
of the income tax rules of both countries.

From 1947, the provincial sales tax, covering a small number of companies, was implemented. It
was transformed in 1951 into a federal levy. It was the first Income Tax Act to be passed by the
Government of Pakistan in Pakistan on 28 June 1979.
The Pakistani government set up in 1985 a National Tax Reform Commission to propose a
change in Pakistan's tax system.

In December 1986, the Commission issued its final draft. As a consequence, the Value-Added
Act, passed in 1990, was renamed the General Value Added Tax (GST). In 1995-96, GST with
its basic frameworks was converted into a full VAT mode tax levied. In 1997-1998, importers,
dealers and wholesalers were extended the tax base. Before 1990, GST covered only products
that later also covered the services market. Tax revenue has been up to 2,67 billion US dollars
collected in recent years between the 1990s and 2000s.

The Revenue Tax Order 2001 was adopted on 13 September 2001 to update tax laws and bring
tax laws in line with international standards. It came into force on 1 July 2002.

The Federal Board of Revenue (FBR) released its 2002 rules of IT (Income Tax) in exercising its
powers under Section 237 of the Ordinance on 1 July 2002.

PAKISTAN TAX REFORMS

In 1985, the government of Pakistan established a National Tax Reform Commission.

Taxation system improvement recommendations in Pakistan. The final report was presented by
the Commission

October 1986. / A short review of the Commission's direct tax proposals,

Problems
Taxation is a program that is very complex. There are about ten million registered taxpayers, but
only 1.9 million are taxpayers. In 2002, Transparency International researched 256 people, 99%
of whom faced tax corruption. In addition, 32% of those who responded paid bribes to minimize
their taxes and some 14% reported earning fake tax scores. Pakistan is a very low GDP tax ratio
in the developing nations. In Pakistan, the taxation system is complicated and consists of more
than 70 uniform taxes, which are regulated by at least 37 Government agencies.

In 2013, Pakistan had a lower than the average tax rate, according to the Global Development
Committee. The 'tax crisis' which everybody points out again and again is one of the problems of
our economy.

Perhaps, in disparity of government finances with government profits. But Pakistan alone is not
faced with that. Maybe our management of our resources is just bad.
It is not appropriate to say that Pakistanis are not tax avoiders. The key reason for tax evasion is
the absence of government confidence. There is no reward for people's efforts. Therefore, they
do not see any point at all in trying. There is a lack of accountability and transparency in the
system that poses concerns whether your money is used to your advantage or is used to meet the
needs of others.

Moreover, the problem is that we have a tax strategy that doesn't follow any tax principles. It's
like here.
1.. The SROs influence and prevent the business and growth of markets in Pakistan.
2. Withholding taxes refer to certain facilities, such as electricity charges, school charges,
telephone purchases, as income tax.
3. FBR's retention regime now depends on serious consideration and consideration for profits.
More than 60 deductible taxes are now available and about 70% of income is generated from
deductibles. The strategy of taxation is distortive and has an adverse economic effect.

Methods
Reforming Tax System in Pakistan
The general opinion is that the government puts a burden on residents with low incomes. Residents
with low income pay retention and sales tax, which consume most of their income. The agriculture
market, which accounts for 21% of GDP, pays less than 1% in taxation. A 13% share of GDP in the
manufacturing industry contributes about 52% to taxes. The service industry making a contribution 58%
of GDP generates 37% of taxes. In the Liga of high-tax countries, Pakistan has one of the highest
corporate taxes in the world, at 34 percent.

In a nation with a total population of more than 180 million people, some 750,000 individuals paid the
taxes in 2010.

Tax Reform Needs

− boost tax control by increasing the tax system:

Ensure social and economic growth

When public spending is greater than output

Comparison Of Multiple Financial Resources
India financial system becomes a 2nd world economy that grows the fastest and the twelfth
largest in financial terms. The record of growth in sales in India is not important, but has
increased from 6.8% of GDP in the 1950's to 10.3% in the 1990's and to 12.9% in 2009. But
critically, the tax/GDP ratio has been steadily growing since 2004. On the other hand, Pakistan's
rate of taxes on GDP declines from 13.2% in 2009 to 8.9%.

Though in Sri Lanka, tax collections have decreased compared to GDP, they are still 14.3 per
cent higher than in Pakistan. By concentrating on its Tea Exports, the Tourism industry, Sri
Lanka has tackled economic problems. In addition, the state has also attempted to boost the
collection of taxes.

The maximum revenue to Gross Domestic Product in the world is known as Sweden. In Sweden,
tax receipts were more than 50% of GDP at the top level. The largest tax rate in Sweden is
roughly 56.4%. Rate of tax in Sweden is progressive, though we face regressive taxation in
Pakistan.

Low tax reasons for Pakistan's Gdp ratio:

We cannot collect the money for many reasons. Bribery is one of the main factors that hamper
the taxation system greatly. The other significant explanation for this is poor in literacy, which is
very low in contrast to many countries worldwide. The community of Pakistan is about 36.7%,
14 years old or younger. The lower classes therefore do not expand to produce taxes. The poor
tax collection also includes violence, rule of law, crime and unemployment. In Pakistan, the tax
base is stable at 1%, while in the USA the fiscal base is around 24%, and in Malaysia it is 20%.

tax policy is not sufficient. One other issue facing us is financial documentary evidence; almost
52% of our economic system is unregistered. Control and compliance in Pakistan are so lax that
bribery is found in the auditing agencies themselves. Looking at various industries, we can see
that agricultural production has more than percent of GDP, but only 1 percent of the total
collecting taxes is obtained from that industry. This does not adequately spread the output of
various industries. Political power is also a significant obstacle to the taxation

Pakistan's major political concern:

Government will increase its people' taxes for the good of the people, which include national
security, the maintenance of debt and other social issues. the state collects the tax bills to its
citizens. A state must take fairness and justice into account when formulating the fiscal policy,
since a framework is most successful when it is built on the basis that each donor is treated fairly
and equally.

Pakistan is owed to international and domestic lenders due to our additional costs incurred as a
result of the recent war against terror. Our existing method of revenue collection is quite low,
including breakthroughs.

While examining the extent of bribery, unique preference granted to state officials and the family
members, our unregistered economic system and the inability to expand our tax net, every lender
has been advised to create certain goals to continue lending and ensure that the debtor will repay
his lent capital.

The Vat is an effective replacement for various other duties and indirect taxes that have immense
distortions of impact on production and consumer welfare. The release of indirect taxes and
duties leads to a significant decline in public revenues. The fact that Value Added Tax will result
in higher tax revenues through the introduction of Value Added Tax will also lead to lower
taxation for development, and to the expenditure better through adjustment in income tax rates,
also justifies itself more efficiently.

The Pakistani opposition leaders condemn the country's implementation of VAT. They claim that
it would lead to a returning fiscal policy that will eventually cost the needy a lot. But the
government can solve these problems in ways.

Pakistan's tax system is primarily concerned with growing tax revenues only by implementing
Value Added Tax. In the coming years, Value Added Tax not only increases our revenue
collection, but also enables us to control our self and also serves our debts, which will result in us
freeing ourselves in the next decade from the IMF's loan.

If the Value Tax policy is set, corrupt practices problems may by themselves be reduced through
the Value Added Tax. Almost all of the government's revenues are spent on defense or on
servicing debts.

Pakistan needed loans to pay for its interest charges. The stage has come. With Value Added
Tax, the government could raise additional taxes, which would allow Pakistan to repay its debts
faster. Under Value Added Tax regulations, retailers and wholesalers vary. There is no
distinction between them. Anyone who is a member of the supply chain must be licensed for
Value Added Tax. So, if Pakistan paid out all its debts, it can invest on development and boost
educational standards.

Recommendation

1. This policy of distrust of all transactions causes the economy to decline. It is clear that
there must be a government that makes transactions simpler than a government that
blocks transactions.

2. We need a view of what a successful fiscal policy is and the way forward.

3. Small, incremental, all-including and transparent income taxes. It must be graduated for the
middle class to 15 percent and it could be 20-40 percent for very large revenues (say more then
Rs300 million annually).

4. No derogations (for agriculture, this will require a constitutional amendment).

2. Heritage tax must be 40% higher than ten billion, and not lower than that.

3. Sales tax in the VAT mode should be collected from 8 percent. (This calls for constitutional
modification). It must be unified in collections. The revenue division is and should be kept as a
political decision.

The demands of the globalization economic structure can be addressed only by an efficient and
responsive taxation system.

High levels of indirect taxes contribute to avoidance and failed to follow. Favorable and poor
compensation according to the proportion of their profits and earnings must be done by the
'Facility to pay concept.' Reducing tax rates is another way to tackle avoidance and make the
poor class simpler. Increased graduation would reduce the numbers of regressive taxes and help
tax a greater segment of people at lower rates.
From a fiscal point of view, agricultural sector a soft market. Govt should suggest getting large
property owners into the tax net. As a case study for tax collection on farming, tax in
advance can be initiated. This eliminates the need for enormous farming subsidies and allows the
government to use received revenue to eliminate income inequalities in rural areas by providing
allied services and facilities such as healthcare, education and health care.

In areas with greatest effect such as the public sector, health and education the Government must
invest the revenue. Rising tax income will increase the revenue base of the government if
maintained for a long time. Increased government fiscal ability can be used to invest in the
economy as well. The added profit will fund more people living in poverty to boost their status
above the level of poverty.

Tax payment is the duty of a person towards to the Government or to Motherland to help
build a tax-conscious culture

 The Government is following:

 Take charge of the costs
 Avoid supplying and printing money
 Government agencies of restructure/right-size to avoid:
o Effort replication
o Wastage of the funds
o Creating openings for work

 The State to:

o Tourism creation
o stop growth leading to consumption
o Industrial growth start (investment and productivity- lead)
 more and better work better paying
 Using 19.34% - "demographic dividend" - "bulge youth"
 Way to future growth and prosperity

 FBR administrative reform with special emphasis on:

o BAN on the transfer/deployment to FBR or performance dependent FBR mailings
o Alliance with the Pakistan Hub, with Harvard and The London School of Economics and
MIT researchers The Center for Economic Research (CER)
 Identifying FBR root cause issues
 FBR Data Computerization (Province inclusive)
  Sharing of knowledge through the central data base between FBR, AGPR, other departments of

government, banking and other organizations

 Tax Files Auto-update

 Special district courts to settle legal disputes between FBR and taxpayers should be set up at the

level of the District

 For all financial and other transactions, CINC shall also be made NTN.

 The contribution of the services sector to the income tax is excessive and should be fixed in the

current process (that is, the fixation of a certain duration of tax limits).

Reforming Pakistan’s tax system:

Since Pakistan does not raise the income, and no option but borrow or rely on more innovative
means to finance public projects.

What is the status of Pakistan?

This inhibits the ability of Pakistan to finance public expenditure. Pakistan relies on indirect
taxes of 6.3% of GDP on goods and services. The remaining 4.2 per cent of GDP, which
constitute direct taxes, is primarily raised by corporations.

Improved compliance in Pakistan could also lead to more profitable businesses. Increasing
compliance needs two things for Pakistan. To begin with, employ better trained workers with
access to the right technologies and services.

Many emerging economies are focused on informal cash transactions that are large proportions
of their economies and thus they are not caught in the tax base. Pakistan will try to build better
knowledge in a variety of ways. Evidence indicates that introducing VAT helps to collect more
income by creating a trail of paper between businesses. However, some items have either a lower
rate or are excluded from VAT imposed at 17 percent on most goods. However, it is divided
between federal and provincial governments in Pakistan, posing challenges of administration and
cooperation. Pakistan distorts the knowledge trail by offering broad VAT exemptions.
To do this, the gap between research and policymaking needs to be bridged by incorporating
research findings in policy decision

Political discourse and debate have been dominated by tax issues for at least three decades.
Pakistan is a society that either does not raise enough taxes or there is a mentality of the
taxpayer, the tale has been completely embraced and shouted from pulpits. The related narrative
about corruption in Pakistan begins very high and has made it absolutely unethical and a failing
state. This is even though many of our countries of reference, including Bangladesh, Indonesia,
Malaysia and others, do not do much better than ourselves.

the failure to create a law

After 22 years of acceptance and stable after authentic court trials, the new legislation revoked
the checked Revenue Tax Decree 1979.

It is therefore regrettable that, since then, three elected parliaments have not been able to explain
the legislative underpinnings of income tax law.

“Since the creation of Pakistan, we have not been able to frame any Income Tax Act duly
debated in the Assembly. Both the Ordinances were promulgated during the Martial Law Regime
otherwise the Constitution has prescribed a four-month life of an Ordinance in case the
Ordinance is not be placed before the Assembly and it shall be enacted as an Act then the
Ordinance will automatically cease to exist. This aspect also shows that the Constitution has put
the legislative authority under its obligation to bring the law into line in the conditions laid down
in the Constitution. It is problematic that this Ordinance was released and numerous changes
implemented prior to and also after enforcement of the Ordinance 2001”

2019-20 TAX REFORMS

Main Considers

Pileup of income.

− Budget deficit reduction

− International debt reduction

− Rise in net payment tax

− Recommend ability

− Fact-finding

Taxation Structure Recovered by Government

- Decreases expenditure on growth (Rupee 1.813 trillion to Rupees1.586-trillion)

− Increased taxes

If tax or tax avoidance is not paid, there are sanctions

(Income Tax Amendment 2001, paragraph 182 of the Draft Bill 2019)

 Income concealment (Rupees 100,000 - minimum)

 No return filing (Rupees 40,000 - minimum)
 In return, wrong calculation (Rupees 30,000 - minimum)
o Sweeping retirement – unequal grants and exemptions priced at Rs: 300 billion
ended
o Salaried or unpaid, the largest share of sales is contributing equal to Rs: 53 billion
overall
o Scrub off the gift scheme except for immediate family members.
o Cancelation of land taxes
Increased taxes and low govt spending help:

Save so much cash to lessen international debts. − Save enough money

• Increased inflation slows economic growth that

− reduces import requirement

– prevents the drain on the dollar – decrease the trade deficit

Result
The amount by which import costs exceed the value of exports from the country. In August
2019, Pakistan recorded a trade shortage of 284361 PKR million.

It shows that a nation imports more than exports. In the second quarter of 2019, Pakistan
reported its budget deficit of US$ 3242 million.

Economic condition 2019 NET Impact

The economy has decelerated:

 Rupee was depreciated

 The rate of interest has risen
 Level of inflation rises
 Challenges are upgraded
VACANT Positions in the Federal Government

The economic well-being of 100,000 families through the development of 100,000 jobs annually

Description Overall strength

Employees in BS17-22
Sanctioned posts 39,330
Post filled 28,937
Vacant post 10,393
Employees in BS 1-16 79,417
Sanctioned posts 621,327
Post filled 552,303
Vacant post 69,024

Vacant position in the Federal Government.

Year of retirement No. of retirement

2018 7,713
2019 87,82
2020 10,352
2021 10,504
2022 9339
2023 11,083
Equivalent to tax avoidance Vacancies

Agency for Environmental Conservation

Fiscal Year The budget for non- The budget for growth
development
2014-2015 33.77 57.00
2015-2016 36.19 57.00
2016-2017 46.99 57.00
2017-2018 49.90 56.90
2018-2019 108.91 37.00
2019-2020 124.822 40.00
CHARGE RATE

 Tax returns have risen by 700,000 to 2.154 million in total

 Reports of tax revenue in June 2019 totaled US$ 30,355 bn
 In June 2018, the tax revenue was USD 38,315 BN
Pakistan Vision 2025 was developed to address the unique priorities, needs and challenges of the
region. By 2047, Pakistan is being turned into a high-profile market. Pakistan possessed a weak
economy without sufficient industrial facilities in 1947. Export successful economies have led to
high savings and investment rates in growth strategies that concentrate on competitive advantage
areas. These countries have invested in science and technology, research and development, and
have qualified professionals to manufacture them. They had no wars that could derail their
economic growth. The nation has gone a long way since 1947, but has definitely done little.

In the past three decades, many countries that were behind us in the sixties overtook us.

As a dominant sector of economics, the services sector has replaced agriculture. Despite
significant political support, the manufacturing sector contributes only 13.2% of GDP.
Agriculture remains the main employment sector, but the service sector's employment share
grew from 25 to 37 per cent. At the other times, the economy had difficulty maintaining its pace.
During the last 5 years average growth rates have fallen to only 3.2%.

Conclusion
To finish up let us have a concise glance at what we have talked about all through the
examination. The historical backdrop of taxation is old and profound established in the domains
of Greek and the roman realms. the Greek taxation framework was continually changing and
creating as indicated by the need of the period, be that as it may, it was not one of the best
methods for taxation its execution and assortment. While then again, the romans concocted better
laws and strategies to gather taxes from their kin. In any case, even their framework was laden
with debasement as well, with individuals attempting to sidestep taxation. One normal purpose
behind the disappointment of the underlying taxation frameworks of both the domain was that,
their taxation rates continued fluctuating and were not fixed. At that point comes the Islamic
period, which was considerably more sorted out and precise in issues of taxation. Islam isn't just
the religion yet a total code of life. There is diverse sort of taxation in Islam, some are necessary
and other are noncompulsory. Islam guarantees flow of riches in the general public and disallows
the gathering of cash. it likewise caters as well to do a reality, that specific classes of individuals
are excluded from making good on tax

Nonetheless, in Islam alone, the specific sort of taxation that is illicit (haram) is one that is done
to encourage the rich ways of life of the pioneers and rulers. As such sort of taxation absolves
nobody, henceforth making life further hard for the effectively poor and mistreated. Taxation, for
more prominent benefit of the general public is significant, be that as it may, individuals don't
know about its actual significance and they go to each length to discover intends to sidestep
taxation. They have just a couple of approaches to gather taxes from the individuals, the
significant one's being the property tax and the circuitous tax, paid on practically all the items we
purchase and administrations/wares we use.

The other purpose behind wastefulness of the Pakistan government is the way that there has been
no evaluation directed in decades. So thusly the administration is fundamentally ignorant
regarding the quantity of individuals on whom tax ought to be demanded and on which it ought
not.

At that point as though that weren't sufficient, the Pakistan Govt. neglects to restore the credits,
and the loaning bodies pass on shakedown and control, use and adventure the purported
sovereign state an area of Pakistan for their own advantages and objectives.

As Benjamin Franklin appropriately stated:

In this world nothing can be said to be sure with the exception of death and taxes.
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