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Pakistan: A Preliminary Assessment of the Federal Tax System

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Abstract

Pakistan’s tax system has undergone significant reforms over the last two decades, leading to the modernization of direct and indirect taxes. More recent times have seen the rationalization of income tax rates, the introduction of self-assessment for filing income taxes, some expansion of consumption taxes, and the rationalization of the customs tariff structure with a reduction of tariff bands and maximum rates. Currently, the Central Board of Revenue (CBR) is engaged in a comprehensive plan to re-structure and modernize the entire tax administration and customs operations. In addition, the CBR has taken a number of steps in the recent past to increase the number of taxpayers and broaden tax bases. From a macroeconomic perspective, fiscal performance has improved as measured by the reduction in the federal budget deficit and the overall level of debt in terms of GDP.

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  • Jorge Martinez-Vazquez, 2006. "Pakistan: A Preliminary Assessment of the Federal Tax System," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0624, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    • Handle: RePEc:ays:ispwps:paper0624
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp0624.pdf
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    2. Martinez-Vazquez, Jorge & McNab, Robert M., 2000. "The Tax Reform Experiment in Transitional Countries," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(2), pages 273-298, June.
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    4. James Alma & Jorge Martinez-Vazquez & Friedrich Schneiderb, 2005. "'Sizing' the Problem of the Hard-to-Tax," Contributions to Economic Analysis, in: Taxing the Hard-to-tax: Lessons from Theory and Practice, pages 11-75, Emerald Group Publishing Limited.
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    Cited by:

    1. Feltenstein, Andrew & Mejia, Carolina & Newhouse, David & Sedrakyan, Gohar, 2017. "The poverty implications of alternative tax reforms: Results from a numerical application to Pakistan," Journal of Asian Economics, Elsevier, vol. 52(C), pages 12-31.
    2. Wayne Thirsk, 2008. "Tax Policy in Pakistan: An Assessment of Major Taxes and Options for Reform," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0808, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. Martin Rama & Tara Béteille & Yue Li & Pradeep K. Mitra & John Lincoln Newman, 2015. "Addressing Inequality in South Asia," World Bank Publications - Books, The World Bank Group, number 20395, December.
    4. James Alm & Mir Ahmad Khan, 2008. "Assessing Enterprise Taxation and the Investment Climate in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0810, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    5. Eric Manes, 2009. "Pakistan's Investment Climate : Laying the Foundation for Growth, Volume 2. Annexes," World Bank Publications - Reports 12411, The World Bank Group.

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