If one cannot administer a policy or a law, then all of the other efforts involved are an exercise in futility
ISLAMABAD: In order to restructure federal tax administration, it is desirable that a retired chairman of the federal department of revenue, who has worked in the tax service, be appointed as a member of the Taxation Reforms Commission. Such a person would be able to make valuable contributions on account of his insight about the nature of tax machinery and its personnel as an insider.
In this regard, it is pertinent to consider the following view of James B Hom, a former director of the Institute of Tax Administration in Los Angeles: “It is our thesis that the traditional approach to a tax system —tax policy, law and administration — has serious deficiencies for the developing world. Primary concerns should shift to the area of administration. If one cannot administer a policy or a law, then all of the other efforts involved are an exercise in futility. Not only will such efforts fail to bring in the desired revenue, but such an approach will, in due course, bring disrepute to the fiscal authority and the government.”
Taraq Jazy
Published in The Express Tribune, October 30th, 2014.
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