The study titled “Towards Broad, Flat, Low-rate and Predictable Taxes” by Huzaima Bukhari & Dr. Ikramul Haq 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.
The second edition of the above-titled study is presented retaining historic data and record contained in the first edition (printed in its original form) wherever relevant. New chapters and up-to-date data covering all developments since its publication in 2016 have been added. Special thanks are due to Syed Muhammad Ijaz, FCA and Advocate High Court, and Mr. Mansoor Beg, Advocate High Court, for helping in updating data from various sources and preparing tables, charts, and updating appendixes.
To read the book, click on the pdf given below: