The concept of delegated or secondary legislation is not extraordinary. The parliaments from where emanate various statutes, cannot be expected to work out the detailed application of the general principles embodied in the acts for their enforcement, ther

Human beings are not surprisingly, attached to the place of their birth, no matter how advanced or how backward it might be but sometimes under pressing circumstances they are forced to migrate and settle in foreign lands.

"A large part of crime is economics - if people are working and have a home and family to support, then I believe you can reduce the crime rate" -Vincent Frank

In the Donoghue v Stevenson (1932) 562 (HL), a famous British case decided in the House of Lords, Lord Atkin established that 'duty of care' should be displayed by all those who were engaged in an activity that directly affected other human beings. He exp

In the past, the repeated claims by Muhammad Ishaq Dar and Ahsan Iqbal, influential ministers of the cabinet of Nawaz Sharif that "Pakistan will be the next Asian Tiger" were never taken seriously by experts. Both proved wrong as economic indicators of th

Does the government of Pakistan Tehreek-i-Insaf (PTI) still desire to bring about fundamental tax reforms that were promised in its 'First 100-Day Agenda'? Many say it is no more possible as after entering into the programme of International Monetary Fund

Taxation, besides providing resources to governments to run their affairs, should serve as a catalyst for industrial expansion and economic growth. In Pakistan the ill-directed, illogical, regressive and unfair tax policies, laws, regulations and procedur

In the British India, Income Tax Appellate Tribunal was established on January 25, 1941. After independence, this institution was retained by India and Pakistan as such, except that we changed the nomenclature to Appellate Tribunal Inland Revenue (ATIR) o

The adoption of Finance Bill 2019 on June 28, 2019 by National Assembly by majority vote of 176 to 146, included many legal amendments that could not have been made part of Money Bill as per law laid down by the Supreme Court of Pakistan. The Finance Act,

Our existing tax system, which has been proposed to be further unjust and oppressive through Finance Bill 2019, is indeed highly complex and manipulative. For example, the Finance Bill 2019 proposes to tax property income beyond certain limits at higher r

Today, June 26, 2019 marks the International Day against drug abuse and illicit trafficking. The worldwide observance was decided by the United Nations General Assembly in 1987 to raise the level of awareness in the international community about the dange

In their respective budgets, the federal and provincial governments, by just enhancing the existing tax rates and imposing new regressive taxes have confirmed that they lack visions to fix the ailing economy where trade and industry are facing extreme har

Pakistan Tehreek-i-Insaf (PTI) that was formed to provide socio-economic justice to all and work for social mobility of less-privileged, in its first budget for fiscal year 2019-20, proved to be an utter disappointment on this front. Much has been written

Noted economist, Arshad Zaman, in his brilliant piece, The roots of our budget crises, rightly pointed out:

In 2016, we wrote an article, entitled, 'Budget of trapped and enslaved'. In 2019 the situation is no different; it is rather worse. All the six budgets presented by the last government of Pakistan Muslim League (Nawaz) [PMLN] form 2013-2018 had the commo

The poor and helpless masses of Pakistan desperately owe explanation from all those who have been in power: Why the privileged are continuously being favoured and thriving on the money collected as "tax" from their own poorer brethren? * Why is it that al

A country's tax gap is measured by the amount of tax that remains uncollected due to non-compliance with tax laws. 'Pakistan Tax Gaps: Estimates by Tax Calculation and Methodology' (http://aysps.gsu.edu/isp/files/ispwp0811(1).pdf), a joint study of Federa

Tax revenue may change through automatic response of the tax yield to changes in national income and/or through the imposition of new taxes, revision of the bases and/or the rates of the existing taxes, tax amnesties, stricter tax compliance and other adm

The budget for fiscal year 2019-20, the first of Government of Pakistan Tehreek-i-Insaf (PTI), is expected on May 24, 2019. Every year before the announcement of annual federal budget-which has become an official ritual-plethora of tax proposals are recei

Budget 2019-20, expected to be announced in the last week of this month, will be very important for the coalition government of Pakistan Tahreek-i-Insaf (PTI). It will determine the direction of economy in the wake of another bailout agreement with the In