000			01461nab a2200253 c 4500
999			_c144830 _d144830
003			ES-MaIEF
005			20211013171300.0
007			ta
008			211013t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_961338 _aHassan, Bilal
245		4	_aThe impact of the reduced sales tax burden policy on export-oriented sectors _helectrónico _c Bilal Hassan
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aOn 31 December 2011, the Federal Board of Revenue introduced a tax policy to reduce the sales tax burden on five export-oriented sectors in Pakistan (textiles, leather, sports goods, surgical goods and carpets). This policy remained applicable until 30 June 2019. In this article, the author addresses the question of whether the reduced sales tax burden policy has had a significantly large impact on the exports of the five sectors during the period under study. The author also discusses the consequences of the reduced tax burden policy on Pakistan's sales tax (VAT) system and economy.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_944071 _aEXPORTACION
650		4	_942649 _aDESGRAVACION FISCAL A LA EXPORTACION
650		4	_948221 _aREDUCCIONES TRIBUTARIAS
650		4	_947942 _aPAKISTAN
773	0		_9165903 _oIVM/2021/4 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 4, 2021, p. 219-223
942			_cRE