Towards low, flat, broad and predictable taxes (2020)

The study analyses the structural and operational weaknesses of the existing tax system at the federal level and suggests alternate solutions in the areas that require fundamental reforms. This study argues that taxpayers have to deal with multiple tax agencies adding to their cost of doing business and the non-existence of tax-related benefits is the most neglected area of our discourse on reforms. It highlights the existing four-tier tax appellate system, how it has failed to deliver, and the alternate system which can be adopted.