Reformed General Sales Tax in Pakistan

Hassan, Bilal; Sarker, Tapan

Author(s)

Hassan, Bilal

Sarker, Tapan

Griffith University Author(s)

Sarker, Tapan

Year published

2012

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Abstract

In Pakistan, general sales tax (GST) is the main source of revenue for the government, but it is not a particularly efficient tax. In this article, the authors discuss the situation and the government's proposal of 2010 to replace the existing GST by the reformed general sales tax (RGST). However, two years later, the new RGST Act has not yet entered into force.In Pakistan, general sales tax (GST) is the main source of revenue for the government, but it is not a particularly efficient tax. In this article, the authors discuss the situation and the government's proposal of 2010 to replace the existing GST by the reformed general sales tax (RGST). However, two years later, the new RGST Act has not yet entered into force.
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Journal Title

International VAT Monitor

Volume

Issue

Publisher URI

http://www.ibfd.org/sites/ibfd.org/files/content/marketing/Journal_Previews/IVM/IVMPreview2012_06.html

Copyright Statement

Self-archiving of the author-manuscript version is not yet supported by this journal. Please refer to the journal link for access to the definitive, published version or contact the authors for more information.

Subject

Business and Management not elsewhere classified

Law

Publication URI

http://hdl.handle.net/10072/49949

Collection

Journal articles