연구정보
[경영] Withholding Tax Regime: Doing Business Perspective
파키스탄 국외연구자료 연구보고서 - Policy Research Institute of Market Economy 발간일 : 2023-07-23 등록일 : 2023-07-23 원문링크
This paper looks at the withholding tax regime and assesses the impact of the present regime on taxpayers. We found that the Emphasis of Pakistan’s revenue stream is on indirect taxes rather than direct taxes, both at Federal level and Provincial level. During FY2021-22, 67% of FBR’s direct taxes came from withholding taxes. Similarly, share of indirect revenue in total provincial revenue of Sindh, Punjab, Khyber Pakhtunkhwa and Balochistan, remained at 98%, 85%, 86% and 95% respectively.
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