Which major tax authority reform is a key IMF condition for Pakistan's fiscal consolidation?
Q1. Which major tax authority reform is a key IMF condition for Pakistan's fiscal consolidation?
Answer: FBR broadening the tax base and reducing exemptions
Explanation: A central IMF condition for Pakistan's fiscal consolidation is that the Federal Board of Revenue must broaden the tax base by bringing more individuals and businesses into the tax net and eliminating distortionary exemptions, to raise the persistently low tax-to-GDP ratio.