Quantifying the Potential Tax Base of the Cigarette Industry in Pakistan

This report was produced by the Social Policy and Development Centre of Pakistan (SPDC) and estimates the extent of under-reporting of cigarette production by the tobacco industry in recent years. The considerable level of under-reporting substantially effects tax collection efforts by the Federal Board of Revenue. Among other policy recommendations, the report recommends greater efforts to monitor the industry to prevent further under-reporting.

A corresponding policy brief can be found here.