ACCOUNTING FOR STATE REVENUES

Abstract

This case is an evaluation case in which students are expected to evaluate a situation and to identify the conditions that lead to that situation. The case describes a scenario where a researcher is analysing the volume and composition of taxation revenues of the Islamic Republic of Pakistan and the World Bank proposals for its reforms. The protagonist, in this case the researcher has to analyse all the data available to assess the inherent problems of this taxation system. This can only be done with reference to the objectives of a taxation system in a developing country. These objectives are also given in the case. Based on this analysis, the protagonist has to evaluate the extent to which the suggestions by the World Bank report will help in overcoming the problems of the taxation system in the country.