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  • Reformed General Sales Tax in Pakistan

    Author(s)
    Hassan, Bilal
    Sarker, Tapan
    Griffith University Author(s)
    Sarker, Tapan
    Year published
    2012
    Metadata
    Show full item record
    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
    23
    Issue
    6
    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

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