Reformed General Sales Tax in Pakistan
Author(s)
Hassan, Bilal
Sarker, Tapan
Griffith University Author(s)
Year published
2012
Metadata
Show full item recordAbstract
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
23
Issue
6
Publisher URI
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