GST theoretical base coverage

E-093 · CSS Evidence Bank v1

This card

IMF analysis says barely one-quarter of Pakistan’s theoretical GST base is taxed. — GST theoretical base coverage · 2026IMF · 2026Source 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 support arguments about exemptions, fragmentation and narrow tax bases.

Taxationtax exemptionsfiscal reform