IDEAS home Printed from https://ideas.repec.org/a/pid/journl/v32y1993i4p991-1004.html
   My bibliography  Save this article

Presumptive Tax as an Alternate Income Tax Base: A Case Study of Pakistan

Author

Listed:
  • Ahmad Khan

    (Central Board of Revenue, Islamabad.)

Abstract

No abstract is available for this item.

Suggested Citation

  • Ahmad Khan, 1993. "Presumptive Tax as an Alternate Income Tax Base: A Case Study of Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 32(4), pages 991-1004.
  • Handle: RePEc:pid:journl:v:32:y:1993:i:4:p:991-1004
    as

    Download full text from publisher

    File URL: http://www.pide.org.pk/pdf/PDR/1993/Volume4/991-1004.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Walker, Stephen P., 1991. "The defence of professional monopoly: Scottish chartered accountants and "satellites in the accountancy firmament" 1854-1914," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 257-283.
    2. Chhibber, Ajay & Khalilzadeh-Shirazi, Javad, 1988. "Public finance in adjustment programs," Policy Research Working Paper Series 128, The World Bank.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Chhibber, Ajay & van Wijnbergen, Sweder, 1988. "Public policy and private investment in Turkey," Policy Research Working Paper Series 120, The World Bank.
    2. Foroutan, Faezeh, 1992. "Regional integration in sub-Saharan Africa : experience and prospects," Policy Research Working Paper Series 992, The World Bank.
    3. Sathe, Richard S., 2010. "CPA licensure without examination: Legitimation and resistance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(6), pages 496-508.
    4. Mitra, Pradeep, 1990. "The coordinated reform of tariffs and domestic indirect taxes," Policy Research Working Paper Series 490, The World Bank.
    5. Hamilton, Susan E., 2013. "Exploring professional identity: The perceptions of chartered accountant students," The British Accounting Review, Elsevier, vol. 45(1), pages 37-49.
    6. Caramanis, Constantinos V., 2002. "The interplay between professional groups, the state and supranational agents: Pax Americana in the age of 'globalisation'," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 379-408.
    7. Poullaos, Chris, 2016. "Canada vs Britain in the imperial accountancy arena, 1908–1912: Symbolic capital, symbolic violence," Accounting, Organizations and Society, Elsevier, vol. 51(C), pages 47-63.
    8. Annisette, Marcia, 2000. "Imperialism and the professions: the education and certification of accountants in Trinidad and Tobago," Accounting, Organizations and Society, Elsevier, vol. 25(7), pages 631-659, October.
    9. Anderson, Malcolm & Walker, Stephen P., 2009. "‘All sorts and conditions of men’: The social origins of the founders of the ICAEW," The British Accounting Review, Elsevier, vol. 41(1), pages 31-45.
    10. Golyagina, Alena & Valuckas, Danielius, 2020. "Boundary-work in management accounting: The case of hybrid professionalism," The British Accounting Review, Elsevier, vol. 52(2).
    11. Ajay Chhibber & Mansoor Dailami, 1993. "Fiscal Policy and Private Investment in Developing Countries: Recent Evidence on Key Selected Issues," Palgrave Macmillan Books, in: Riccardo Faini & Jaime Melo (ed.), Fiscal Issues in Adjustment in Developing Countries, pages 121-150, Palgrave Macmillan.
    12. Tomo, Andrea, 2023. "‘Angry accountants’: Making sense of professional identity crisis on online communities," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 95(C).
    13. Yee, Helen, 2009. "The re-emergence of the public accounting profession in China: A hegemonic analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(1), pages 71-92.
    14. Walker, Stephen P. & Shackleton, Ken, 1995. "Corporatism and structural change in the British accountancy profession, 1930-1957," Accounting, Organizations and Society, Elsevier, vol. 20(6), pages 467-503, August.
    15. Chua, Wai Fong & Poullaos, Chris, 2002. "The Empire Strikes Back? An exploration of centre-periphery interaction between the ICAEW and accounting associations in the self-governing colonies of Australia, Canada and South Africa, 1880-1907," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 409-445.
    16. François Brouard & Merridee Bujaki & Sylvain Durocher & Leighann C. Neilson, 2017. "Professional Accountants’ Identity Formation: An Integrative Framework," Journal of Business Ethics, Springer, vol. 142(2), pages 225-238, May.
    17. Laura Davenport & Steven Dellaportas, 2009. "Interpreting the Public Interest: A Survey of Professional Accountants," Australian Accounting Review, CPA Australia, vol. 19(1), pages 11-23, March.
    18. Chua, W. F. & Poullaos, C., 1998. "The dynamics of "closure" amidst the construction of market, profession, empire and nationhood: An historical analysis of an Australian accounting association, 1886-1903," Accounting, Organizations and Society, Elsevier, vol. 23(2), pages 155-187, February.
    19. Annisette, Marcia, 2017. "Discourse of the professions: The making, normalizing and taming of Ontario's “foreign-trained accountant”," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 37-61.
    20. Sian, S., 2011. "Operationalising closure in a colonial context: The Association of Accountants in East Africa, 1949–1963," Accounting, Organizations and Society, Elsevier, vol. 36(6), pages 363-381.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pid:journl:v:32:y:1993:i:4:p:991-1004. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Khurram Iqbal (email available below). General contact details of provider: https://edirc.repec.org/data/pideipk.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.