Income tax collection is affected by distortionary policy and weak administration. These issues not only compromise the revenue collection, but open up space for tax evasion, and impact business environment by creating barriers to entry and growth for smaller business and have impact on potential equitable distribution of resources. The key issues affecting income tax collection are detailed below:
1. Fragmented Tax Base
The income tax base is fragmented between agriculture and non-agriculture income. All non-agriculture Income tax is collected by the federal government, through the Federal Board of Revenue (FBR). Non-agriculture income taxes are filed based on a progressive graduated scale, with separate scales for salaried individuals, non-salaried individuals, and Association of Persons (AOPs), and for companies. As per the Constitution of Pakistan, agriculture income tax (AIT) is a provincial tax, while non-agriculture income tax is collected by the Federal Government (FBR). This fragmentation of the income tax base has led to a distortion in collection of direct taxes across the country especially since federal and provincial revenue authorities have minimal data sharing mechanisms, allowing for misreporting of income. This impacts overall revenues and allowing for a regressive tax structure in the country.
Since the mid-1990s, the provinces have been collecting their own AIT through their Board of Revenues, or Revenue and Estate Departments. These departments maintain agricultural and non-agricultural land records as well as collect AIT. Since land records, especially agriculture land records, are marred by socio-political disputes, collection of AIT is often not straightforward[1], and is collected significantly below its potential. In fact, in many provinces, AIT collection is a presumptive income tax as it is collected as a land tax.
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)
This fragmentation of income tax gaps in the policy of taxing incomes as well as enforcement results in misreporting of income and tax evasion. As the tax policy and administration are weaker for AIT, one of the core issues that have arisen out of the fragmentation of the base is of tax evasion and misreporting of income. Taxpayers tend to declare their non-agriculture income as agriculture income, avoiding being taxed at high rates levied by the FBR at the Federal Government[1]. This results in overall loss of revenue and many large agriculture land holdings paying much below the required taxes, perpetuating a tax structure that allows for an inequitable collection.
The current tax gap in AIT is estimated to be PKR 70 billion[2]. Cropped agriculture contributes 6.6 percent to the GDP while only contributing 0.2 percent in direct taxation. A study on the revenue potential of AIT in Punjab shows that AIT revenues can increased by over 65 times[3] if Income Tax Ordinance rates are applied to agriculture income. A similar study can potentially be conducted for other provinces to estimate the impact on revenues from merging the tax bases for agriculture and non-agriculture income.
2. Disproportionate taxation
Collection of income taxes from most sectors is not in line with their contributions to growth. Manufacturing sector contributes 13.5 percent to non-cropped GDP[4] while contributing to almost a third of the income tax collection, while some wholesale and retail trade that contributes almost 19 percent to the growth of the country, but only 3 percent to the direct taxation.
Tax policy inertia (i.e. not changing tax policy in response to structural changes in the economy) leads to meeting revenue targets by overtaxing certain sectors, while not extending the tax net to certain sectors. Some sectors are undertaxed because of a deliberate policy stance, such as low taxation for the mining and quarrying sector to encourage economic activity in that sector. However, lower than proportionate taxation of the wholesale and retail trade, and transport sectors are an indication of large-scale informality in these sectors and shows weak tax enforcement efforts on adequate income tax collection from these sectors.
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)
3. Tax expenditures
Direct tax expenditures were almost a quarter of the direct tax collection in FY20. Various exemptions and credits are given to income tax filers, for example, tax credits for investments in shares, for employment generation by manufacturers, for replacing plant machinery, exemption on commuted pension, exemption on government pension, etc. These expenditures create inefficiencies, and provide loopholes that encourage tax avoidance, and further narrow the tax base[1].
The income tax expenditures are primarily derived from exemptions in taxable income which account for more than half of the total direct tax expenditures. The second largest source of direct tax expenditures are tax credits, and within tax credits, tax credit for investment in balancing, modernizing and replacement of plant machinery.
Over 66 percent of tax expenditures is from 8 tax expenditure heads. Over 17 percent of direct tax expenditures are from tax credit on investment in plant machinery. Large tax exemptions (8.6 percent of total tax expenditures) are given on government pension that exacerbates the fiscal costs of the already generous pension system for the government. An additional 7.1 percent of total direct tax expenditures is tax exemptions on profits of independent power producers. There is considerable scope to rationalize these exorbitant tax expenditures, especially on government pension, government income, and on profits of power producers, to reduce distortions in direct tax collection and improve direct revenue collection.
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)
4. Tax Administration
Almost 70 percent (FY20) of all income taxes are collecting on withholding basis. Share of withholding taxes in total income tax collection has increased rapidly from 57 percent in FY13 to almost 70 percent in FY20. This raises questions of effectiveness of income tax being a progressive tax.
The collection of income tax derived from enforcement measures by FBR has declined over time. It has fallen from 12 percent in FY13 to just below 4 percent in FY20. In FY20, collection of demand showed the most significant decline in mode of collection falling by 40.8 percent, as compared to a decline of 11 percent in advance tax, and an increase of 13.7 percent in withholding taxes. This could indicate a weakness in the enforcement and audit processes, which are slow and allow opportunities for rent-seeking resulting in possible significant tax evasion.
In addition, data issues between the FBR and provincial revenue authorities is minimal and can further aggravate issues especially related to fragmentation of taxes. For example, with Agriculture Income Tax there is no mechanism for FBR to check whether the income tax has been paid to the provincial authorities and whether the assessment was correct. It is also not possible for provinces to be aware if income is being declared as agriculture income to the FBR which they can then capture as part of AIT.
[1] Tax expenditures for income tax are calculated mostly based on data from third parties, since the filing dates for the fiscal year are often after the completion of the fiscal year. The data is not revised based on actual filing.
[1] Khan, M, Khan M. S. 1998. Taxing Agriculture in Pakistan, International Monetary Fund. https://www.imf.org/external/pubs/ft/ppaa/ppaa9803.pdf
[2] FBR Tax Expenditure Report FY20
[3] Mukhtar and Nasim. Agriculture Taxation in Punjab – The Missing Billions, IDEAS Working Paper July 2013. Estimates use the ITO 2001 for FY2010.
[4] Income from cropped agriculture is taxed
[1] Agriculture income tax is collected as a presumptive tax on agriculture land.