Saeed, Anum; Ahmad, Adeel; Zaman, Khalid - In: Romanian Economic Journal 15 (2012) 45, pp. 143-170
Value added tax (VAT) is considered as the reform tax system of the 21st century, which has been implemented popularly in more than 135 countries in the world. In SAARC region, Pakistan was the first adaptor of VAT. It implemented VAT in 1990. The basic objective of the study is to quantify the...