The government finds it easy to tax items of mass consumption and difficult to collect direct taxes. The share of direct taxes is a mere 39pc, which includes witholding tax collected in an indirect mode.

 

Tax equity is largely premised on the principle that all sectors businesses and individuals should contribute their fair share to the national exchequer by paying due taxes. But the focus of tax policies is on generating revenue, without giving any consideration to economic and social objectives. Read more