September 12, 2025Open Access

Constitutional and Judicial Review of Taxation in Pakistan

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This analysis examines judicial oversight and fundamental rights in taxation, emphasizing its significance in Pakistan's governance framework.

Judicial review plays a vital role in maintaining constitutional limits on taxation, ensuring taxpayer rights are protected.
The findings suggest ongoing issues with arbitrary tax valuations and collections, undermining procedural fairness.
The constitutional articles provide a robust framework for tax governance, but practical enforcement remains challenging.
Comparative insights from India, South Africa, and the UK offer valuable lessons for improving fiscal constitutionalism in Pakistan.

Rukhshinda Begum (2025) studied this question.

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This analysis examines judicial oversight and fundamental rights in taxation, emphasizing its significance in Pakistan's governance framework.