1. A good tax policy is such a policy in which there is more incidence of direct taxes and less focus on indirect taxes. It should be progressive in nature so that the redistribution of wealth is done in society. The major chunk of FBR taxes come from indirect taxes and through withholding taxes which are presumptive in nature. Around 40% of these presumptive taxes are never adjusted. This regressive nature is against the sole of good tax policy. In developer countries the salary comprises 80-90% of deduction at source. Whereas, in Pakistan in FY 2015 salary comprised of 23% & 22% were customs import.
2. Commissioner IR has powers to depute any IR official (usually IIR) so as to check its inventory, semi-finished goods and finished goods as well as sale of goods at business premises. Even CCTV TV cameras could also be attached. Apart from from that though internal survey we come down to business activities of that businessperson.
3. Both. All indirect taxes such as sales tax, excise and customs are regressive. Apart from that Income Tax & CVT are direct and progressive taxes.
4. Water tax is collected by provincial Revenue department. Fundamentally, it is of agriculture department, but in Sindh Revenue dept collectes.
5. Commissioner or Board may write to NADRA to get all bank accounts, SECP (all stocks & shares), provincial Revenue dept ( all immovable properties, excise (all vehicles), PMEX (all commodities futures) & FIA (all foreign trips)
6. Careem have to pay 2 taxes, 1 is of sales tax on services to its respective provincial authority. Where as Income Tax to FBR. So, 2 taxes in total.

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