Promotion of Tax Culture in Pakistan: Perspective, Prospects and Challenges

Introduction
1. tax culture determines economic independence
2. our survival depends in promoting tax culture
3. Pakistanis not a tax paying Nation
4. provision of public amenities (education, health, employment, standard of life) depends on tax culture

A. There is a Dire Need to Promote Tax Culture because:
1. tax to GDP ratio - one of the worst in the world
2. our expenditures way more than our earnings
3. tax potential of our economy is immense
4. it will assist in documenting economy
5. it will determine economic soundness
6. tax evasion and tax avoidance on the rise
7. lessen the dependence on foreign aid/grants
8. finance projects ( energy, education, infrastructure, health, agriculture etc)
9. to raise the standard of livings i.e. availability of Public utilities

B. Tax Culture so far Not Promoted because:
1. lack of political will
2. Habitual in meeting ends through borrowing
3. Inefficiencies of Federal Board of Revenue (FBR)
4. Political involvement in FBR/ not independent
5. to protect interests of the business community/traders -SRO culture
6. Never been a priority for the governments in Pakistan
7. Finance ministry not taking effective measures
8. Tax laws are amended frequently
9. people are usually reluctant to pay taxes

C. Strategies to Promote Tax Culture:
1. Introduction of Withholding Tax Regime
2. Promotion of Amnesty Schemes
3. Use of Information Technology - facilitating the public
4. Use of Electronic Media in promoting tax culture
5. Facilitation and Tax Payer Education (FATE) wing of FBR
6. Broadening of Tax Base (BTB) Unit of FBR

D. Tax Culture Outlook so far:
1. Income Tax Ordinance of 2001 -Universal Self Assessment Scheme : Functional Basis (Assessment, Audit, Withholding, BTB)
2. Taxation via Circle Based System - Income Tax Ordinance of 1979

E. Challenges in Promoting Tax Culture:
1. Taxation itself a complex phenomenon
2. Documentation of Economy a daunting task
3. Ownership of the file is all gone - taxation via functional basis
4. Human Resource of FBR not developed
5. Facilitation and Tax Payers Education (FATE) wing of FBR is inefficient
6. Absence of Tax Police i.e. weak enforcement
7. loopholes in tax laws leading to tax evasion and tax avoidance
8. Public unaware of tax laws : illiteracy and ignorance
9. Priorities of the government altogether different
10. Weak infrastructure and other resource constraints of FBR
11. Finance ministry not exerting to its potential - political involvement

F. The Case of Scandinavian Countries:
1. Lessons to be learnt - High tax to GDP ratios and standard of life

Conclusion:
1. Economic Independence: Panacea of our ills

It, in my opinion, must get you through. A nice attempt.

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Dear I attempted crisis of governance...., will post my essay soon insh'allah. .

did anybody attempt this topic?

essay gender equality is a myth

plz check my outlines

1 introduction
( in intro i wrote that nowhere in world we can see any gender equality, in body of essay I go against gender equality)
2 gender discrimination and the western countries
a citizen ship right
b early marriages
c immobility
d divorse
e custody rights
f front line forces
3 gender discrimination and Pakistan
a city vs villages
b honor killing
c early marriages
d infanticide
e job discrimination
f enrollment in schools
4 gender discrimination before Islam
a burden on family
b chattels
c infanticide
5 gender equality in Islam
a as a daughter
b as a mother
c education right
6 gender discrimination as a culture bias
a one child policy
b dowery
7 causes of gd
a physical weakness
b poverty
c lack of education
d religious unawareness
8 consequenses
a economics
b political
9 steps taken by Pakistan
a paf
b army
c css allocation
10 recommendation
a media role
b increase in education
c poverty alleviation
d islam in ife
e prohibit early marriages
f credit facility for women
g job opportunities
h social mobilization
i strong measure against infanticide
j media role
11 conclusion

please share your Outline

share ur outline for "Does foreign aid help to achieve Eco. stability?

Kindly senior members can help me regarding choosing my optional subject?

I've posted mine in another thread. Found it?


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One must be a wise reader to quote wisely and well; said Bronson Alcott

as i heard that before writing essay keep in mind that 1st understand the title and your introduction not includes the definition because checker knows almost everything introduction must describe the title and no not write the history and so much general knowledge in the end must write personal opinions...

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the best way to escape from a problem is to solve it.