Search or add a thesis

Advanced Search (Beta)
Home > An investigation into the causes of low elasticity and buoyancy of major taxes in Pakistan: a historical perspectives

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

Asian Research Index Whatsapp Chanel
Asian Research Index Whatsapp Chanel

Join our Whatsapp Channel to get regular updates.

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
Loading...
Loading...

Similar Books

Loading...

Similar Chapters

Loading...

Similar News

Loading...

Similar Articles

Loading...

Similar Article Headings

Loading...

سیٹھ جمال محمد

سیٹھ جمال محمد
دوسرا قومی حادثہ مدراس کے مشہور اور مخیر سیٹھ جمال محمد کی وفات ہے مسلمانوں میں صاحبِ ثروت تاجروں کی کمی نہیں لیکن مرحوم کے اوصاف و خصوصیات کی مثال مشکل سے ملے گی، دولتِ دنیا کے ساتھ اﷲ تعالیٰ نے ان کو دینداری کی دولت بھی عطا فرمائی تھی، اور ان کا دل ملک و ملت کی محبت سے بھی معمور تھا، انہوں نے بڑی دولت پیدا کی اور اسی فیاضی سے اس کو قوم و ملک کی راہ میں صرف کیا، ہندوستان میں مسلمانوں کی کوئی ایسی تحریک نہیں تھی جس میں ان کی امداد شامل نہ رہی ہو، مذہبی اور تعلیمی کاموں سے خصوصیت کے ساتھ بڑی دلچسپی تھی، ندوۃ العلماء لکھنو، دارالعلوم دیوبند، مدرستہ العلوم علی گڑھ، مسلم یونیورسٹی آل انڈیا مسلم ایجوکیشنل کانفرنس، جامعہ ملیہ اور اس قسم کے تمام دوسرے اداروں کے وہ معاون و مددگار تھے، شہر مدراس اور اس کے مضافات میں کئی عربی مدرسے اپنے صرف سے چلاتے تھے، مدراس میں انگریزی خواں مسلمان طالب علموں کے لیے ایک ہوسٹل بنوایا جس میں ان کی مذہبی تعلیم و تربیت کا بھی انتظام تھا، سیکڑوں غریب طالب علموں کو وظائف دیتے تھے، حضرۃ الاستاد مدظلہ کے خطبات مدراس، محمد مارماڈیوک پکتھال اور سراقبال مرحوم کے انگریزی خطبات بھی مرحوم ہی کے جذبہ دینی کی یادگار ہیں۔
مرحوم کو سیاسی کاموں سے بھی دلچسپی تھی، تحریک خلافت میں ان کا بڑاحصہ تھا، اس میں انہوں نے ایک لاکھ کا عطیہ دیا تھا، ایک زمانہ تک کانگریس کے بھی سرگرم رکن رہے ،لیکن پھر سیاست سے الگ ہوگئے تھے، اپنی زندگی میں انہوں نے لاکھوں روپیے دین و ملت کی راہ میں خرچ کئے، مدراس میں ان کا دولت کدہ اہل حاجت کا ملجا و مادیٰ تھا، لیکن اس دولت و ثروت کے ساتھ خود ان کی زندگی...

PENDIDIKAN ISLAM PADA MASA RASULLAH SAW. (PERIODE MEKAH DAN MADINAH)

Islamic education today cannot be separated from Islamic education in Islamic classical era. The Prophet Muhammad has served as a central figure of Islamic education from Islamic classical era to modern Era. The implementation of Islamic education in the time of the Prophet Muhammad can be categorized into Meccan period and Medina Period. In Meccan period, the prophet  put emphasis on tawhid, who used to adhare to politism, to adhare to monotism, that is to believe in Allah the only God. The strategy of education employed by the prophet was secret in nature. Initially, he conducated Islamic education amongst the members of his family and his companions then  to more extended cummunity. In Mecca, the Prophet made the house of al-Arqam ibn Abi Al-Arqam, as the centre of  Islamic education.  In Medinan period, the prophet conducted more complex  Islamic  education  than that  he did in Mecca. Islamic education conducted to covered  (a) Islamic brotherhood; (b) social walfare education;   and (c) nation defence education. In this period, it was mosque that served as the centre of Islamic education.

Developing a Hybridized Chicken for Rural Poultry

The present breeding study was planned to cross the various indigenous breeds for developing a hybrid rural breed which can live as a scavenger bird under the harsh rural conditions with improved economic traits. The study was conducted in three independent phases. In first phase, breeds comparison was performed for Desi, Fayoumi and Rhode Island Red chickens. Maximum hatchability was recorded in Fayoumi followed by RIR and Desi. The average day old weight was seemed highest in RIR, intermediate in Desi and lowest in Fayoumi. The poor feed conversion was observed in Desi breed and better feed conversion was recorded in RIR breed. The early age of sexual maturity was recorded in Fayoumi followed by RIR and Desi. The RIR chickens had highest egg production followed by Fayoumi and Desi chickens. The all internal egg quality parameters were significantly higher in RIR than Fayoumi and Desi breeds except shell and yolk thickness. In second phase, the performance of RIR and Fayoumi chickens were examined with their reciprocal crossbred chicks. Higher hatchability was noticed in crossbred chickens than their parents. The average day old weight was highest in RIR and FIRI (Fayoumi male × RIR female) followed by RIFI (RIR male × Fayoumi female) and Fayoumi. The average weight gain and daily feed intake was higher in FIRI chickens than RIFI crossbred chickens. The better FCR and liviliability were observed in both crossbred chickens during growing phase. Morphologically the two crossbred chicken (RIFI and FIRI) showed variation in all characters. The dominant skin colour for both crossbred chickens was white while the egg shell colour was chalky white. The major feather colour in RIFI was brown with xxblack spots, while black & white in FIRI. Shank colour was 100% yellow in RIFI and 100% black in FIRI. The dominant comb type in the whole ecotypes was the single one. The heterotic effects on body weights were significant in both crossbred chickens except at day old and gradually increased to 10.27% at 3 weeks in RIFI and 19.45% at 8 weeks in FIRI and then declined to 5.50% at 4 weeks in RIFI and 8.70% at 9 weeks of age in FIRI. Results for reciprocal crosses in this research study revealed that FIRI had high heterotic percentage at 10 weeks of age to get hybrid vigor in growth traits. These results may helpful for the poultry breeders to cross these two breeds (Fayoumi X RIR). The egg production was highest in FIRI followed by RIFI, RIR and Fayoumi chickens respectively. In conclusion, the crossbred chickens of Fayoumi male and RIR female (FIRI) showed better performance in all traits than crossbred chickens of RIR male and Fayoumi female (RIFI). On the basis of above results, crossbred females of FIRI were retained and mated to the third breed (Whitel Leghorn) for further improvement in production performance in the subsequent trial. In third phase, crossbred chicken with proposed name; Rural Leghorn (RLH) breed was developed by crossing White Leghorn male with FIRI females. The progeny as RLH chickens contain White Leghorn (50%), RIR (25%) and Fayoumi (25%). In this phase, according to research plan, only growth data regarding RLH-G1was also recorded and compared with performance of FIRI, RIFI and RLH breeds. The average day old weight was highest in RLH followed by RLH-G1, FIRI and RIFI. The results showed that RLH and RLH-G1 crossbred chickens had lowest mortality and were shown heavier in weight at 20 weeks of age. The dominant skin colour for the crossbred chicken was white for RLH and xxiRLH-GI while the egg shell colour was light brown in RLH. The major feather colour in RLH was white whereas in RLH- G1 ratio of white and colored birds was 75:25 respectively. Shank colour was 100% yellow in RLH whereas 84% white in RLH-G1. The heterotic effects on body weights were significant in both crossbred chickens except at day old and gradually increased to 8.55% at 7 weeks in RLH and 26.5 in RLH-G1 and then declined to 4.28% at 9 weeks in RLH where as 22.67 in RLH-G1. The highest egg production was found in RLH (72.2%) followed by FIRI (60%), RIFI (54%), RIR (41%) and the Fayoumi chickens (36%). As far as the rate of lay (no. of eggs per hen) is concerned, RLH scored higher (253) than those of FIRI (198), RIFI (178), RIR (141) and Fayoumi (123) chickens. In conclusion, newly evolved RLH chicken gained better body weight than Fayoumi and Desi, moderate than RIR and FIRI chickens with lower mortality. The RLH chicken showed better performance in all egg traits than parents and other crossbred chickens of RIR male and Fayoumi female. The growth performance of RLH- G1chicken was better than reciprocal crosses of RIR and Fayoumi chicken and at par with RLH chicken.