OUR STAFF REPORTER KARACHI - ACCA Pakistan considers Budget 2011 to be aiming for increasing the tax base by acknowledging the need for rational, fair and equitable taxation. The devolution of certain significant budgetary decisions to provinces last year and with agriculture being a provincial subject, the provincial budgets to be announced shortly would assist in assessment of effective utilisation of the funds, a team of economists at ACCA said on Tuesday. The budgets would also outline provincial education, health, social development priorities for future as well as their willingness to think of out of box revenue raising measures which are extremely essential for socio-economic-entrepreneurial development of the provinces. ACCA suggests that the accountability, transparency and efficient record keeping of funds usage by provinces would benefit from investment in financial reporting, accounting, auditing and financial management skills. With professionalism the theme of public sector reforms around the world, budget acknowledgement of the need for reforms in Pakistans public sector provides an opportunity for consideration of the need to seek professional expertise in areas of taxation, auditing, corporate governance, financial reporting and financial management. Similar to last year, the salaries of federal govt employees have been increased. As the perceived outcomes of the salaries increases is improved efficiency, performance and motivation; development and communication of performance measures in annual reports or website would help taxpayers.