GST C-efficiency decline

E-092 · CSS Evidence Bank v1

This card

Pakistan’s GST C-efficiency ratio declined from 27.4% to 22.8% over roughly a decade. — GST C-efficiency decline · 2015-2025IMF · 2015-2025Source named — not yet verified

Source

IMF — https://www.elibrary.imf.org/view/journals/002/2026/101/article-A001-en.xml. Verified in source set / retroactive normalization pending.

What it proves

Use to show that a statutory tax rate does not guarantee effective tax collection.

Taxationgovernancerevenue