Institutional reform evidence
FBR audit reform
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 as a case of moving tax administration from discretionary selection toward risk-based enforcement.
How to deploy: Use FBR audit reform (By March 2026, FBR had introduced a new audit workflow in which audit cases are identified through a Compliance Risk Management system; more than 150 officers had been trained., March 2026) to support the claim that Use as a case of moving tax administration from discretionary selection toward risk-based enforcement.
FBRdigitalizationtax administration