A Comparative Study of the Services Regimes Prevailing in Different Provinces in Pakistan
Keywords:
Sales Tax on Services, Balochistan Revenue Authority, Balochistan Sales Tax on Services Act 2015, Provincial TaxationAbstract
The legal framework governing the sales tax on services that is in place in several Balochistan provinces is examined critically in this paper. The consequences, difficulties, and efficacy of the application of the Sales Tax on Services Act within the tax administration system in several Pakistani provinces are addressed through qualitative study technique. It examines the many factors influencing tax compliance and evasion in the province as well as the role played by the Respective Revenue Boards and Authorities in the implementation and administration of the sales tax on services. Semi-structured interviews with key stakeholders have been used in research to gather information regarding issues pertaining to the application of tax laws and the impact of social, cultural, and economic factors on taxpayer behavior. The thesis compares the laws pertaining to the identical tax regimes in other Pakistani provinces with the study gaps and discrepancies in the application of the BSTS Act. The results of the study show that even after the BSTS Act was introduced, the BRA is still having significant difficulties guaranteeing compliance, mostly due to low taxpayer knowledge, tax fraud, and the lack of investor protection procedures.
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