Harmonizing sales tax electrónico B. Hassan
By: Hassan, Bilal
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | ARMONIZACION FISCAL | PAKISTAN
In:
International VAT Monitor v. 34, n. 2, 2023, p. 82-88Summary: In Pakistan, the sales tax base is divided between the supply of goods taxable by the federal government and the supply of services taxable by the provinces. This division has resulted in an unharmonized sales tax with different definitions, principles, procedures and rates for sales tax on goods and services. In this article, the author discusses existing constitutional arrangements for the collection of sales tax on goods and services in Pakistan, and analyses issues and distortions associated with unharmonized sales tax.
Electronic Access
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2023/2-4 (Browse shelf) | Available | IVM/2023/2-4 |
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In Pakistan, the sales tax base is divided between the supply of goods taxable by the federal government and the supply of services taxable by the provinces. This division has resulted in an unharmonized sales tax with different definitions, principles, procedures and rates for sales tax on goods and services. In this article, the author discusses existing constitutional arrangements for the collection of sales tax on goods and services in Pakistan, and analyses issues and distortions associated with unharmonized sales tax.
Electronic Access
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