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Tax Structure, Compliance and Loss: A Case Study of Luxury Tax and Motor Vehicle Tax in Punjab Province

Thesis Info

Author

Muhammad Imad-ud-Din Akber

Department

Department of Management Sciences

Program

Mphil

Institute

National University of Modern Languages

Institute Type

Public

City

Islamabad

Province

Islamabad

Country

Pakistan

Thesis Completing Year

2011

Subject

Management Sciences

Language

English

Added

2021-02-17 19:49:13

Modified

2024-03-24 20:25:49

ARI ID

1676728770941

Similar


This study describes the Taxation & Tax structure in Pakistan and impact of independent variable on the dependent variable. It examined the effect of : • Imposition of luxury tax on imported vehicles • Sales of locally manufactured vehicles • Import of foreign manufactured vehicles and • Post registration transactions (On the collection of motor vehicle tax in Punjab Province) This is a descriptive and exploratory research as this study is based on secondary data and gathered from the Punjab Annual Budget documents and the reports of Excise and Taxation Department. The results, obtained from the analysis, are showing significant relation among the sales of motor vehicles, post registration transaction and collection of motor vehicle tax. It is further extracted that the said relation has also affected on the imposition of another tax i.e. luxury tax on imported vehicles. This study concluded that the tax is a subject of federation and its compliance cannot be possible without its imposition throughout the federation as the motor vehicle is a mobile asset so the tax payer can easily drained to other provinces. It is further concluded while imposing any new tax the basic cannons / principles / ethics of taxation and 4-R's [Revenue, Reprising, Re-distribution and Representation] should be observed so the compliance is possible. Mostly the basic aim of imposition of taxation is to generate or gear up the revenue so it should be imposed where a large base or big potential is available.
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برکتوں سے بھرا ہے سفر نعت کا

برکتوں سے بھرا ہے سفر نعت کا
رُوح پر ہو رہا ہے اثر نعت کا

لفظ آتا ہے تو اِذن ِ سرکارؐ سے
ایک اک لفظ ہے معتبر نعت کا

راہِ مضمون ِ تازہ کہاں بند ہے
تا قیامت کُھلا ہے یہ در نعت کا

دشتِ شعر و سخن کی کڑی دُھوپ میں
سایہ دیتا رہے گا شجر نعت کا

شاخِ معنی ہوئی بارور، آگیا
برگ و بار ثنا اور ثمر نعت کا

اِ س پہ ابلیس کا آنا جانا نہیں
راستہ ہے سدا بے خطر نعت کا

اکتساب اِس میں ذرّہ برابر نہیں
ہے سراسر عطا یہ ہنر نعت کا

حاضری ہو کبھی روضئہ پاک پر
لے کے دیوان یہ مختصر نعت کا

تعقبات ابن العراقي واستدراكاته في تحفة التحصيل على العلائي في جامع التحصيل

The research reveals significant insights cited by Ibn Al ‘Irāqī in his book "Toḥfah Al Taḥṣīl" on the illusions of Al-‘Alā'ī in his book "Jāmi Al Taḥṣīl". It highlights the scientific value of those illusions that Ibn Al-‘Irāqī pointed out. Several of them are related to narrators of hadith and their issues of hearing from their sheikhs. Many of those illusions are related to the chain narrators (isnad), the main text of the report (matn), or their position in the books of sunnah. There are no previous studies on this subject. I put the sequential insights I revel under headlines through which one can realize the illusions that Al-Ala'i fell in. I conclude with the perceptions that both Ibn Al-‘Iraqī and Al-‘Alā’ī have shared. I don’t mention my opinion after each insight for Ibn Al-‘Iraqī; however, my silence is an approval to what he said. When I went against him or it was important to mention any comment or information, I openly said my opinion and explained the reasons for my opposition. Some of the research findings are: Al-Ala'i ignores mentioning the narrator's gap (irsal), although Al-Mizzī mentions it in his book "Tahdhīb", or the scholars mention it before both of them.  He describes the narrator having a gap (irsāl) and attributes it to Al-Mizzī.  He added notes like "he didn't encounter him" and formulated expressions that weren’t mentioned by neither Al Dhahabī nor Al-Mizzī. He references a Ḥadīth to a book that it is not included in.

Productive and Physiological Performance of Nili-Ravi Buffaloes under Various Housing Management Practices During Summer

Heat stress is a challenging issue for the dairy farmers of Pakistan since the geographical location of Pakistan is sub-tropic. The study was conducted to evaluate the effect of housing strategies on the production performance of Nili-Ravi buffaloes during period of early (March and April), mid (hot-dry: May and June; hot-humid: July and August) and late summer (September and October). The study was carried out at Buffalo Research Institute (BRI), Livestock Experiment Station (LES), Bhunike, Distt. Kasur, Punjab. Mature lactating multiparous (3rd, 4th, 5th and 6th parity) Nili-Ravi buffaloes (n=20) with similar level of milk production and stage of lactation were selected from the herds maintained at LES, Pattoki. Buffaloes were divided into four different treatment groups with 5 buffaloes in each group. Animals were re-randomized after each experiment to balance for milk production and stage of lactation. Group A was kept under roof shade only; B was given anti-stress product (dry yeast powder; saccharomyces cerevisiae); C under fans and group D buffaloes kept under showers and fans, provided with roof shades. During early-summer (Experiment-1) temperature humidity index (THI) value was recorded as 73.1 and 81.0 during months of March and April, respectively. Significant (P<0.01) higher milk production (MP; liter) was achieved in shower group (D; 8.37±0.08) as compared to A (7.97±0.10), B (8.07±0.08) and C group (8.14±0.09). Similarly, dry matter intake (DMI; kg) value was noted high as 15.8±0.11 (P<0.05) for shower group (D) as compared to 14.3±0.11, 14.5±0.12 and 15.6±0.09 for group A, B and C, respectively. Cost per liter of milk was higher for group C and B and were lower than the margins achieved with increased milk production. During hot-dry summer (May-June; Experiment-2), milk production (MP; liter) was significantly (P<0.01) high in shower group (D; 7.33±0.10) as compared to A (6.39±0.13), B (6.52±0.09) and C group (6.95±0.11) whereas, THI value were 85.6 and 87.6 for May and June, respectively. Dry matter intake (DMI; Kg) was significantly (P<0.05) high (15.4±0.16 kg) for Shower group (D). However, cost of production (cost/liter of milk) was lower for shower group (D) buffaloes. In the hot-humid climatic conditions (July-August; Experiment-3) daily milk production (MP; liter) was noted and values were found as 4.61±0.06, 5.00±0.08, 5.12±0.08 and 5.80±0.09 for the treatment groups A, B, C and D during hot-humid summer (Significantly higher in group D; P<0.05). Similarly, the value for DMI (Kg) was found as 13.02±0.09, 14.11±0.08, 14.32±0.13 and 15.21±0.16 for the treatment groups A, B, C and D, respectively (Significantly higher in group D; P<0.05). Respiration rate (RR), rectal temperature (RT) and pulse rate (PR) were significantly (P<0.01) lower for group D during hot-dry and hot-humid summer, as compared to other groups. In the late summer, Milk production (MP; liter) and DMI (Kg) were significantly (P<0.01) lower for control group (A) as compared to other treatment groups (B, C and D) whereas, cost per liter of milk was more during mid. and late summer. The findings from these studies strongly imply the application of cooling measures especially during mid-summer (hot-dry and hot-humid) and late summer. While increased milk production was also seen in early summer, the additional costs of feed and cooling netted lower margins than shade alone. Keywords: Nili-Ravi, milk production, heat stress, dry matter intake