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dc.contributor.authorHassan, Bilal
dc.contributor.authorSarker, Tapan
dc.date.accessioned2017-05-03T15:47:06Z
dc.date.available2017-05-03T15:47:06Z
dc.date.issued2012
dc.identifier.issn09250832
dc.identifier.urihttp://hdl.handle.net/10072/49949
dc.description.abstractIn 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.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoeng
dc.publisherInternational Bureau of Fiscal Documentation
dc.publisher.placeNetherlands
dc.publisher.urihttp://www.ibfd.org/sites/ibfd.org/files/content/marketing/Journal_Previews/IVM/IVMPreview2012_06.html
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom417
dc.relation.ispartofpageto421
dc.relation.ispartofissue6
dc.relation.ispartofjournalInternational VAT Monitor
dc.relation.ispartofvolume23
dc.rights.retentionY
dc.subject.fieldofresearchBusiness and Management not elsewhere classified
dc.subject.fieldofresearchLaw
dc.subject.fieldofresearchcode150399
dc.subject.fieldofresearchcode1801
dc.titleReformed General Sales Tax in Pakistan
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.rights.copyrightSelf-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.
gro.date.issued2015-04-20T00:08:24Z
gro.hasfulltextNo Full Text
gro.griffith.authorSarker, Tapan


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