مسالک کے مشترکات کے ادراک کی اہمیت: پاکستان کے تناظر میں تجزیاتی مطالعہ

Signaficance of the Understanding of Intra-faith Similerties: Analytical Study in the Context of Pakistan Muslims are commanded to foster unity as breaking into sects is forbidden by Allah. Islam teaches about broadness of vision and the emergence of different denominations in Islam is because of this broadness. There are different school of thoughts that emerged due to the broader perspective of Shar’ῑah rulings like Hanfῑ, Shᾱfῑ, Mᾱlikῑ and Hanblῑ, J'afrῑ etc despite that there is an essential unity in beliefs and practices among the Muslims. They all worship Allah, follow the last Messenger, Muhammad (ﷺ) and the last revelation Qur’an. They face the same Qibla while praying, prostrate to Allah five times a day, and believe in finality of prophet hood. Qur'an and Ahᾱdῑth are a source of jurisprudence for all Muslims. The difference between Muslims is in understanding and interpreting the Scripture and Ᾱhᾱdῑth of Prophet Muhammad (ﷺ) in the matters related with implementation of certain religious, social, political, and other duties. Islam rejects sectarianism, intolerance and extremism. Keeping in mind all of the above-mentioned points, in the article an attempt has been made to analyze the major challenges facing the intra-faith unity in Pakistan. The first is ignorance. Second is the role of media and scholars. Third is curriculum and fourth is intolerance. In the beginning the introduction of different schools of thought is given, and then forbearance demonstrated from the life of ‘Salaf Sᾱlihῑn’ has been described to establish an atmosphere of harmony in the present time, especially in Pakistan. The importance and significance of foundations of harmony is explained in such a manner that every Muslim should understand that the differences between the Muslims are very small, as they are only minor disagreements. Other than that, they are united in beliefs and practices. Finally, in the end, recommendations have been proposed.

An Empirical Analysis of Determinants of Tax Evasion: Evidence from Asia and Latin America

This study examines tax evasion problem which erodes revenue generation for the Tax authorities and Governments in the context of Asia and Latin America. The objective of this research is to explore major determinants which influence tax evasion through cross regional comparison of Asian and Latin American regions. This research provides a framework to understand the impact of socio-economic, behavioral, institutional and political factors towards the decision of evading taxes. The study has conducted an empirical investigation of twelve Asian and eight Latin American countries further divided into regions as South Asia, East Asia and South-East Asia and Central America and South America respectively, through OLS panel regression analysis and Fixed Effect (FE) approach using dataset from 1988 to 2017 derived from WEF Annual Reports. The measures that may help tax authorities to discourage tax evasion have also been highlighted in the last part of this thesis. The study concludes that the variables of Age, corruption, low Income level, Ease of doing Business, are positively associated for all the regions with varying magnitude with the dependent variable whereas, Gender, Services income, self-employment, High income level, Marginal Tax Rate, HDI, Public Trust in Politician and Rule of law are negatively associated for different regions impact factor variations are there. However, self-assessment, agriculture income, technological readiness and accountability show mixed results both insignificant and significant for different regions. It is concluded in this study that economic and institutional factor are more strong determinants of tax evasion in comparison with the demographic factors.