Impact of tax reforms 2001 on the Efficiency of CBR

Abstract

In November 2001, the President of Pakistan approved the salient features of CBR's Reform Programme for Tax Administration. The main objective of the reform programme is to build a modern tax system and an effective tax administration that facilitates and improves voluntary compliance with tax laws. More specifically, the programme seeks to increase tax revenues by improving the effectiveness, responsiveness and efficiency of the tax administration through institutional and procedural reforms ; improving ansparency and integrit y of tax services; HR reforms to introduce performance and meritbased systems; strengthening collection, audit and enforcement procedures and improving t ax payer services. Six years down the road, CBR continually boasts about ever increasing revenues, surpassing targets and following the tax reform timeline stringently. This report goes into the fine print of to firstly, check if these claims are accurate to see how exactly these reforms have helped efficiency of CBR in non-monetary terms.