The Potential of Provincial Taxation

Authors

Roy W. Bahl, Georgia State UniversityFollow
Musharraf R. Cyan, Georgia State UniversityFollow
Sally Wallace, Georgia State UniversityFollow

Author ORCID Identifier

Roy Bahl: https://orcid.org/0000-0002-7956-5076

Sally Wallace: https://orcid.org/0000-0002-7227-0718

Document Type

Book Chapter

Publication Date

2015

Abstract

The four provinces in Pakistan rely on a number of major and minor taxes. Motor Vehicles Taxes (MV) are the most important source of revenue in the category. Other taxes, such as tax on professions, trades and callings and sales tax on services, have remained underutilized and sources of revenue. After the 18th Constitutional Amendment in 2010, there is renewed interest in levying sales tax on services. Sindh has already established the Sindh Revenue Authority and Punjab is slated to follow suit. In this chapter, a discussion of these taxes is presented as an analysis of the current tax structures and issues in tax policy and administration. The chapter closes with a discussion of reform of provincial taxes with an emphasis on clarifying incentives for provincial revenue mobilization.

Comments

Published in The Role of Taxation in Pakistan’s Revival, edited by Jorge Martinez-Vazquez and Musharraf Rasool Cyan. Oxford University Press: Karachi, 2015.

(c) Oxford University Press.

Recommended Citation

Bahl, Roy W., Musharraf Cyan, and Sally Wallace. "The Potential of Provincial Taxation," in The Role of Taxation in Pakistan’s Revival, edited by Jorge Martinez-Vazquez and Musharraf Rasool Cyan. Oxford University Press: Karachi, 2015, pp 488-548.