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The Role of Taxation in Pakistan's Revival
Jorge Martinez-Vazquez , Musharraf Rasool Cyan
Moreover, in recent years, the Tax-to-GDP (Gross Domestic Product) ratio has seen a substantial decline. On the other hand, most of the macroeconomic fiscal adjustment in recent years has been on the expenditure side of the budget. The country's need for spending on social services such as
education, health, and capital infrastructure are likely to increase in the near future as governments pursue a strategy of sustained economic growth. Most political manifestoes brought forward by political parties spell out major expenditure programmes while expressing a desire to increase tax
collection. To reach the desired taxation level in Pakistan, an in-depth policy reforms programme needs to be formulated by policymakers. This will require a detailed analysis of tax structures and tax administration. An attempt has been made in this book to provide the necessary analysis.
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