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An investigation into the causes of low elasticity and buoyancy of major taxes in Pakistan: a historical perspectives

Thesis Info

Author

Hania Afzal

Program

MS

Institute

Institute of Business Administration

Institute Type

Private

City

Karachi

Province

Sindh

Country

Pakistan

Thesis Completing Year

2018

Page

39

Subject

Economics

Language

English

Other

CallNo: 339.31

Added

2021-02-17 19:49:13

Modified

2024-03-24 20:25:49

ARI ID

1676720935387

Similar


As Pakistan has high revenue expenditure gap and one of the lowest taxes to GDP ratio, the government is unable to finance its expenditure and is dependent upon borrowing which resulted in huge debt. This study is focusing on analyzing the structural changes in the economic structure that have weakened the tax structure (both elasticity and Buoyancy) in economic history. Tax elasticity is a measure designed for measuring the response of tax revenues to changes in output after controlling for exogenous shocks including the discretionary changes. Whereas the tax buoyancy measures the response of tax revenues mobilization to growth in national output. A tax is considered to be buoyant if the growth in tax revenues rises more in proportion to the increase in national output. The overview of Pakistan's tax system of over the period till 2004 reflects a very grim picture. The tax elasticity of the total tax revenue had been recorded less than unity, both with respect to the total GDP and the non-agricultural GDP. Moreover, it has also been observed that in the case of buoyancy the coefficients were low, reflecting that the tax changes did not lead to significant revenue changes. Various methodologies had been adopted overtime for estimation of elasticity and buoyancy coefficients. To tackle the issues of a unit root in time series data under consideration, the Autoregressive Distributive Lag Model has been used. The estimates of elasticity and buoyancy obtained for all major taxes in Pakistan has been less than unity depicting that the changes in income have not been reflected in the tax collection
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لیفٹننٹ کرنل خواجہ عبدالرشید

لفٹنٹ کرنل خواجہ عبدالرشید
عزیزم میاں اسلم سلمہ(پروفیسر محمد اسلم)کا۱۴/مارچ کالکھا ہوا خط ۱۹/ مارچ کو لاہور سے علی گڑھ میں موصول ہواتواس میں لکھا تھا کہ کل یعنی ۱۳/مارچ کو خواجہ عبدالرشید کاانتقال ہوگیا۔پڑھتے ہی جی دھک سے ہوکر رہ گیا اور گزشتہ چالیس برس کے عہد اخوت ومحبت کاایک ایک واقعہ یادآکر دل کو اشک خون رُلا گیا۔اخبارات نے ان کی عمر ستربرس لکھی ہے۔مرحوم خوب تندرست اور توانا تھے لیکن چندبرس سے ان کی بینائی خودبخود کم ہونی شروع ہوئی۔ وہ خود بھی بڑے پایہ کے ڈاکٹرتھے اورنامی گرامی ماہرین چشم سے مشورہ بھی کیا مگر کوئی فائدہ نہیں ہوا۔مارچ۱۹۸۱ء میں جب ان سے لاہور میں آخری ملاقات ہوئی اس وقت ان کی نگاہ برائے نام رہ گئی تھی، چند ماہ کے بعد ہی نابینا ہوگئے۔ آدمی تھے بے حدحساس، نفسیاتی طورپراس حادثہ کاان کے دل ودماغ اورصحت پرغیر معمولی اثر ہوا۔ آخراس صدمہ اوررنج میں ان پر فشار قلب کا حملہ ہوا۔اسپتال میں داخل کیے گئے، وقت موعود آچکا تھا، چاردن کے بعد انتقال سے چارگھنٹے پہلے کلمہ طیبہ کاورد زبان پر تھا پھرزبان بند ہوگئی اوراسی عالم میں جان جاں آفریں کے سپرد کردی۔ اناﷲ واناالیہ راجعون۔
ایک عربی شاعر نے اس قسم کے مواقع کے لیے کیاخوب کہاہے
الی اﷲ اشکوالاالی الناس اَنَّنِیْ
اری الارض تبقی والا خلاء تذھب
لوگوں سے نہیں،میں اﷲ سے ہی اس بات کی فریاد کرتاہوں کہ (یہ کیا غضب ہے) زمین تو اپنی جگہ قائم ہے لیکن دوست ہیں کہ ایک ایک کرکے سدھاررہے ہیں۔
مرحوم لاہور کے ایک نامی گرامی خاندان کے چشم وچراغ تھے ان کے برادر بزرگ خواجہ عبدالوحید صاحب مرحوم ایک اعلیٰ درجہ کے سرکاری افسر ہونے کے علاوہ انگریزی زبان کے بلندپایہ صاحب قلم اوراسلامیات کے بڑے فاضل تھے، ملازمت سے سبکدوش ہونے کے بعد برسوں تک انگریزی میں ایک ہفتہ...

Frequency of depression and anxiety among heart failure patients in a tertiary care hospital of Faisalabad, Pakistan Depression & anxiety among cardiac patients

Heart failure (HF) is a chronic illness with high prevalence and mortality, leading toeconomic burden ofhealth due to prolonged hospital stay and re-admissions. Failure to comprehend the importance of identifying mental illnesses could lead to explanations that why the morbidity and mortality of heart failure patients endure to be very high. Objective: To determine the frequency of anxiety and depression in heart failure patients. Methods: It is a descriptive cross sectional study including 323 CHF patients admitted to the Faisalabad Institute of Cardiology hospital, 250 were males and 73 were females, mean age was 54.1 ± 9.2 years having 70 years as maximum and 25 years as minimum.  Data was collected with the help of HADS questionnaire. Patients were interviewed for assessment of anxiety and depression. Data was analyzed using SPSS version 24. Mean and standard deviation was calculated for quantitative data and for qualitative data frequency and percentageswas calculated. To measure the association of anxiety and depression with age categories and gender, chi square test was used. P values less than and equal to 0.05 were taken as significant. Results: The results showed that 43% subjects had <11 score indicating no anxiety, 57% had >11score indicating anxiety. 45% subjects had<11 score indicating no depression, 55% had >11score indicating depression. Conclusions: The study concluded that frequency of depression and anxiety is high in congestive heart failure patients. Strategies are required to assess and diagnose these mental illnesses to establish early treatment which may foster multidisciplinary health care team approach and interventions that address the psychological burden.

Phytochemical Assessment and Biological Activity of Some Selected Ethno Medicinal Plants

The medicinal plants are strongly used as major bio resources of modern synthetic drugs because of their benefits for the society related to humans in the field of medicine. The fresh roots, stems, leaves, flowers, seeds and fruits of five selected ethnomedicinal plants which were collected, dried under shade and ground. Further; powdered plants materials were extracted by different extracts, and then screening of phytochemical were being done. The findings of present study indicated that an appreciable amount of phytochemical including alkaloid, saponin, phenolic compound, flavonoid, tannin, steroid, terpenoid, glycoside, carbohydrate, protein and amino acid were observed in the different parts of five selected ethnomedicinal plants. It has been confirmed that the amount of aqueous extract showed maximum phytochemical than methanol extract. The aqueous extract was the best solvent for extraction of including alkaloid, protein amino acid and carbohydrate; whereas methanol extract was the best solvent for phenolic compounds, flavonoid and Tannins, terpenoid, steroid fat and oil. The roots and seeds of the selected plants for the present study showed good sources of carbohydrate; whereas the highest percentage of protein was observed in the leaves and seeds of the plants. The leaves of the plants are the rich sources of phenolic compound, flavonoid and tannin than other parts. The concentration of alkaloids was higher in the seeds and fruits. This present observation shows that these plants belong to the richest sources of calcium ranging from (1840–17360 mg/Kg) and sodium ranging from (504-2480 mg/Kg). The leaves and roots were indicated the richest sources of calcium; whereas most parts of solanum surrattense and Maringa oleifera are also rich sources of calcium. But sodium will be beneficial to consumers because of high values. Iron content ranging from (10.98–1115.2 mg/Kg) and potassium content ranging from (866- 1361 mg/kg) were investigated while Achyranthes aspera richest sources of iron and potassium. Zinc is the second most abundant trace element in the body in all the selected plants which show good sources of zinc. Ricinus communis is a good source of copper. The roots and seeds of some plants showed good sources of manganese. Cadmium, lead and cobalt were showed around permissible limit in the most parts of the plants.It is beneficial for the VII consumers because of high toxic. The significant content of antioxidant ranging from (0.13–0.66 %) was observed.The higher concentration of antioxidant content in the leave and flower in the most of the selected plants are the richest sources of antioxidant possessing phenolic compound, flavonoid and tannin.Antibacterial activity including the Escherichia coli, Bacillus cereus and Staphylococcus aurous were found to be most sensitive while Klebsiella pneumonia least sensitive in the present study. The growth of bacillus cereus is inhibited by the different parts of the selected plants. The inhibition zone is found between the ranges of (0.0- 28mm) against Escherichia Coli. The maximum inhibition zone was observed against Escherichia coli by the flowers parts in the most of the selected plants. The growth of bacillus cereus and Staphylococcus aurous is inhibited zone is foundbetween the ranges of(0.0- 22 mm) by the different parts of selected plants while the inhibition zone is found range between (0.0- 15 mm) against Klebsiella Pneumonia by the different parts of selected medicinal plants. The flower of Maringa oleifera was possessed antibacterial protein and peptide which showed highly significant against Staphylococcus Aurous, Escherichia Coli, Klebsiella Pneumonia, Pseudomonas, proteus and enterobacter. The present findings suggest that several phytochemical are likely to contribute in medicinal properties and indicate that these plants should be taken for medicinal purposes. They can cure humans from various types of diseases.