Decentralisation of GST Services and Vertical Imbalances in Pakistan

Article OPEN
Iffat Ara; Muhammad Sabir;
(2010)
  • Journal: The Pakistan Development Review,volume 49,issue 4,pages479-495
  • Subject: GST Service, Vertical Imbalances, Tax Decentralisation, Intergovernment Fiscal Relations
    • jel: jel:H71 | jel:H77 | jel:H21

In Pakistan, provincial finances largely hinge on federal transfers from the divisible pool via the National Finance Commission (NFC) Award. While provincial share in tax revenue is less than 5 percent, provincial share in expenditure is over 25 percent, indicating depe... View more
  • References (7)

    Ahmed, Ehtisham (2010) Why is it so Difficult to Implement a GST in Pakistan? The Lahore Journal of Economics 15-SE.

    Bahl, Roy (1999) Implementation Rules for Fiscal Decentralisation. International Studies Programme, School of Policy Studies, Georgia State University, USA.

    Bahl, Roy, Sally Wallace, and Musharraf Cyan (2008) Pakistan: Provincial Government Taxation, International Studies Programme, Georgia State University. (Working Paper 08-07).

    Khan, Mir Ahmad (2009) Vying for Raising Tax GDP Ratio: Taxation of Services Sector in Pakistan. FBR Quarterly Review 8:3.

    Martinez-Vanquez (2006) Pakistan: An Overview of Tax System in Pakistan. International Studies Programme, Andrew Young School of Policy Studies, Georgia State University, USA.

    SPDC (1994) Sales Taxation of Services by Provincial Governments. Reported presented to Canadian High Commission as part of the Integrated Social Sector Planning Project, Social Policy and Development Centre.

    Thirk, Wyne (2008) Tax Policy in Pakistan: An Assessment of Major Taxes and Options for Reforms. International Studies Programme, Andrew Young School of Policy Studies, Georgia State University, USA.

  • Metrics
    No metrics available
Share - Bookmark