scholarly journals Tax Incidence by Income Classes in Pakistan

1989 ◽  
Vol 28 (1) ◽  
pp. 13-26 ◽  
Author(s):  
Muhammad Hussain Malik ◽  
Najam Us Saqib

In this study an attempt has been made to estimate the incidence of federal taxes, for the fiscal year 1978·79, on households belonging to different incomebrackets. All the major direct and indirect taxes have been studied. The tax system turns out to be slightly progressive for the country as a whole. For urban areas, it is slightly progressive, and for rural areas it is slightly regressive. Indirect taxes, a major source of the federal government tax revenue, are generally slightly regressive.

1986 ◽  
Vol 25 (2) ◽  
pp. 163-174 ◽  
Author(s):  
Syeda Fizza Gillani

This paper focuses on the revenue-expenditure activities of the federal government and evaluates the performance of the fiscal system on the basis of estimates of revenue productivity. Two methodologies for the estimation of the short-run and long-run elasticity and buoyancy for tax revenue are evaluated. It is found that the Divisia Index method is superior on both theoretical and practical grounds and the results obtained are substantiated by the proportional - adjustment method. The study finds that the built-in elasticity of Pakistan's tax system was greater than unity.


2018 ◽  
Vol 32 (1) ◽  
pp. 105-116
Author(s):  
Dil Nath Dangal

This study has been designed to calculate elasticity and buoyancy and projection of various taxes in Nepal from 2018 to 2020. This study is based on secondary data published by the government of Nepal covering a period between the fiscal year 2000 to 2016. The various sources of revenue as a proportion of the Gross Domestic Product (GDP) have been analyzed during this period. This study particularly deals with the analysis of elasticity and buoyancy of tax and nontax revenue. The projection of tax revenue since 2018 to 2020 has also been forecasted. The findings reveals that the overall tax system of Nepal seemed to be inelastic during study period, and direct taxes appeared smaller elasticity’s than indirect taxes and those buoyancy coefficients of major taxes became much higher than their respective elasticities.


2019 ◽  
Vol 118 (10) ◽  
pp. 365-372
Author(s):  
Jayanti.G ◽  
Dr. V.Selvam

India being a democratic and republic country, has witnessed the biggest indirect tax reform after much exploration, GST bill roll out on 1 April 2017.  The concept of this reform is for a unified country-wide tax reform system.  Enterprises particularly SMEs are caught in a state of instability.  Several taxes such s excise, service tax etc., have been subsumed with a single tax structure. it is the responsibilities of both centre and state government to shoulder the important responsibility to cater the needs of the people and the nation as a whole.  The main basis of income to the government is through levy of taxes.  To meet the so called socio-economic needs and economic growth, taxes are considered as a main source of revenue for the government.  As per Wikipedia “A tax is a mandatory financial charge or some other type of levy imposed upon tax payer by the government in order to fund various public expenditure”   it is said that tax payment is mandatory, failure to pay such taxes will be punishable under the law.   The Indian tax system is classified as direct and indirect tax.   The indirect taxes are levied on purchase, sale, and manufacture of goods and provision of service.  The indirect tax on goods and services increases its price, this can lead to inflationary trend.  Contribution of indirect taxes to total tax revenue is more than 50% in India, therefore, indirect tax is considered as a major source of tax revenue for the government, which in turn is one of source for GDP growth.  Though indirect tax is a major source of revenue, it had lot of hassles.  To overcome the major issues of indirect tax system the government of India subsumed most of the indirect tax which in turn gave birth to the concept called Goods and Service Tax.


Author(s):  
Jeyapalan Kasipillai ◽  
Muszafarshah Mohd. Mustafa

Several criteria are used to determine a 'good tax system' and they include administrative feasibility, ensuring burden of tax is spread fairly among taxpayers and tax buoyancy. Tax buoyancy measures the responsiveness of tax revenue to income growth. Previous studies have assumed a constant buoyancy estimate for the period under study and hence applied a double-log tax model (Mansfield, 1972; Choudhry, 1975; Byrne, 1983). In practice, however, tax buoyancies may change over time due to inflation, changing tax bases, improved tax administration and stricter enforcement of tax law by revenue authorities.   This study uses the Box-Cox tax model which allows the determination of inter-temporal tax buoyancies for the period 1961-1998. The results obtained revealed a steady decline in buoyancy estimates of less than one for both direct and indirect taxes implying inefficiencies in the tax system. Suggestions are made to revamp the current tax system by integrating existing indirect taxes such as sales and service tax into a single broad-based consumption tax.


1985 ◽  
Vol 24 (3-4) ◽  
pp. 497-509 ◽  
Author(s):  
Muhammad Hussain Malik ◽  
Najam-Us- Saqib

The main objective of the tax system of a country is to generate enough revenue for the government, and it is always desired that taxes should be such that there is less burden on the poor and more on the rich. Such an attribute of the tax system becomes even more desirable for a country like Pakistan where the present distribution of resources is highly unequal and a large proportion of the population is living at the subsistence level. As in many other developing countries, in Pakistan also indirect taxes dominate in terms of their contribution to total tax revenue. It is argued that indirect taxes arc generally regressive since they arc levied on consumption, and people in the lower-income classes devote relatively greater proportion of their incomes to consumption. In this study, we have tried to estimate the incidence of the federal taxes on households in different income groups. We accomplished this by calculating effective tax rates (percentage of income contributed to taxes) for them.


2021 ◽  
Vol 6 (24) ◽  
pp. 30-58

The 14th General Election, 2018 (GE-14, 2018) has taken place and is finished with calm and full of surprises. For the first time, the Barisan Nasional (BN), which was promoted by the United Malays National Organization (UMNO), has lost its main opposition party, namely Pakatan Harapan (PH) using the Parti Keadilan Rakyat (PKR) logo along with the Parti Warisan Sabah (WARISAN). Thus, BN/UMNO also failed to defend its power after 63 years of mastering the rule of the Federal Government. The atmosphere of euphoria or the feeling of excitement among the people in this country is the result of the GE13 2018 demands for the necessity of a new Federal Government regime that is different from the previous BN government rule. The new atmosphere is also called ‘New Malaysia’. The results of the 2018 General Election can be highlighted in the performance of political parties competing in the GE. In the context of this article, UMNO and AMANAH were chosen to analyze the performance of the political party in the 2018 General Election because of UMNO’s status as an old political party (founded in 1946) while AMANAH is a newly formed political party in 2015 which is a PAS splinter party. It is important to see the old party's performance experienced in the political and governance (UMNO); and realistic, professional, progressive, and dynamic new party (AMANAH) formed as a result of the original party (PAS) was not suitable for mixed ethnicity in this country and seen as a conservative party. The writing of this paper uses primary data (the result of GE2018) and secondary data processing (information from published sources) that are critically and rationally analyzed and based on current ‘real politics’ in the country. The findings show that although UMNO as a spear in BN has lost federal and state levels the political party still retains control over the majority of Malay ethnic voters in rural areas. UMNO managed to dominate Pahang and Perlis State Governments in addition to being the majority opposition in parliament. AMANAH, however despite not contesting many parliamentary and state seats resulting from the distribution of election seats among the parties in PH but still managed to win seats in urban and semi-urban areas composed of mixed ethnic groups. People's representative from AMANAH also managed to oversee the post of the Chief Minister in the State of Malacca besides receiving the post of EXCO in several State Governments as well as the post of Minister and Deputy Minister at the Federal level. After the PRU 2018, it appears that there are some scenarios in the current issue that involve the continuity of UMNO and AMANAH politics which may affect the direction of the two parties towards the next general election.


2019 ◽  
Vol 9 (01) ◽  
pp. 39-45
Author(s):  
Suad Shallal Shahatha

This study was carried out to investigate the epidemiology of Giardia lamblia parasites in patients who visited some of the hospitals in Anbar province, which included (Fallujah Teaching Hospital, Ramadi Teaching Hospital, Ramadi Teaching Hospital for Women and Children and Hit Hospital) during by examining 864 stool samples in a direct examination method, The results revealed the infection rate was 41.7 % and the percentage of infection among males 47.8% is higher than that of females 35.4% with significant differences (p≤0.05). The age groups (1-9) years recorded the highest rates 55.4% and the lowest rate 13.6% in the age group (40-49) years. The highest rate of infection was 62.5% during the month of June, while the month of October was the lowest rate 5% and significant differences. The incidence rate in rural areas was 50.6% higher than in the urban areas 32.5%. The study also included the effect of Teucrium polium L. on the parasite in the culture media HSP-1, the concentrations of 0.5-3 mg / mL significantly affected Giardia, it was noted whenever the greater the concentration, the greater the effect during different treatment periods (1-4) days, as the highest concentration 3 mg/ml killed all Giardia parasites on the fourth day of treatment.


2019 ◽  
Vol 118 (8) ◽  
pp. 142-151
Author(s):  
Dr. Udayagiri Raghunath ◽  
Dr. V.Venkateswara Rao

The corporate companies dealing with FMCG products have started focusing on rural markets as the urban markets have become saturated and highly competitive. Capturing the rural markets brings forth a whole new set of challenges as it is laborious to break in. This market presents the companies with gamut challenges on a new dimension which demand entirely different strategies as compared to the ones used in urban areas. Studying the rural markets for rural markets has become crucial more than ever. It is an objective learning, psychiatry of dispersion, impact of the FMCG in rural areas. This research uses diverse utensils, procedure toward analyze composed records. Several of the features used in analyzing the data are the consumer characteristics like educational qualifications, professions they are in, and the income levels. The role of TV media advertising is also analyzed. Many deals and promotions advertised on TV are investigated. The scope of authority wield by publicity happening customer choice production has looked into. The different levels of media exposure and preferable TV watching times and their favorite programs considered while analyzing the data. The spending prototype of rural clients on FMCG is examined and further categorized based on their income levels, educational qualifications, and legal awareness of consumer act. All the analyzed data, results, and suggestions presented in the visual formats.


Author(s):  
Remus Runcan

According to Romania’s National Rural Development Programme, the socio-economic situation of the rural environment has a large number of weaknesses – among which low access to financial resources for small entrepreneurs and new business initiatives in rural areas and poorly developed entrepreneurial culture, characterized by a lack of basic managerial knowledge – but also a large number of opportunities – among which access of the rural population to lifelong learning and entrepreneurial skills development programmes and entrepreneurs’ access to financial instruments. The population in rural areas depends mainly on agricultural activities which give them subsistence living conditions. The gap between rural and urban areas is due to low income levels and employment rates, hence the need to obtain additional income for the population employed in subsistence and semi-subsistence farming, especially in the context of the depopulation trend. At the same time, the need to stimulate entrepreneurship in rural areas is high and is at a resonance with the need to increase the potential of rural communities from the perspective of landscape, culture, traditional activities and local resources. A solution could be to turn vegetal and / or animal farms into social farms – farms on which people with disabilities (but also adolescents and young people with anxiety, depression, self-harm, suicide, and alexithymia issues) might find a “foster” family, bed and meals in a natural, healthy environment, and share the farm’s activities with the farmer and the farmer’s family: “committing to a regular day / days and times for a mutually agreed period involves complying with any required health and safety practices (including use of protective clothing and equipment), engaging socially with the farm family members and other people working on and around the farm, and taking on tasks which would include working on the land, taking care of animals, or helping out with maintenance and other physical work”


Author(s):  
Wawan Dhewanto ◽  
Salma Azzahra ◽  
Vania NR Rhommadhonni ◽  
Fera Yunita

The young generation has a very important role as the nation's next generation, so it needs special attention to make them strong and independent figures. The young age phase is also a determining gate for the future after completing education (United Nation, 2013). Unfortunately, in Indonesia the number of young unemployed reaches 22.48% (Central Bureau of Statistics, 2018). Under these conditions, one of the efforts that can be done to reduce the unemployment rate is through an entrepreneurial program (Fatoki, 2014). This is a challenge for all parties because Rahmatiah et al (2019) states that currently the young generation of Indonesia is still difficult to become entrepreneurs. Moreover, competition in the 4.0 industrial revolution era is getting tougher. For entrepreneurs in rural areas, the challenges faced are greater than those who live in urban areas (Azzahra & Dhewanto, 2017), however by utilizing digital technology and becoming digital entrepreneurs, rural residents are able to compete, minimize social inequalities and accelerate economic growth (Ratten, 2018 ). Only a few young people have the talent and interest to run a business (Ceptureanu & Ceptueanu, 2015). Therefore an in-depth study of the interests and entrepreneurial processes for rural youth to become a digital entrepreneur is needed. This research was conducted in order to have young digital entrepreneurs who came from rural areas to be able to compete in this 4.0 industry era. Thus, the research questions in this study are: (1). Why does rural youth want to be a digital entrepreneur? How is the entrepreneurial process of rural youth to become digital entrepreneurs? Keywords: Digital Entrepreneurship, Entrepreneurial Process, Rural Youth


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