It is fear of laws and severity of punishment which induces what we call culture of tax in a society. There is no such thing as voluntary payment of taxes. Replace the US Internal Revenue System with our FBR and tax evasion would be as rampant as it occurs in Islamic Republic of Pakistan. Where does the Constitution give powers to the PM or even Parliament to pass laws which are discriminatory in essence?

Laws when not implemented only encourage violation. In the developed world, where rule of law prevails, biggest crime against state is tax evasion, illegal occupation of state lands or pilferage of national exchequer. This most recent Financial NRO announced by PM Nawaz Sharif, follows similar amnesty schemes announced by the PPP government and Musharraf. Such illegal amnesty schemes are a violation of the constitution, which guarantees equal rights for all citizens. This Financial NRO would only encourage tax evasion and promote growth of black economy and flight of capital from Pakistan. It seems only those who pay taxes honestly in this country are not entitled to any privileges in Pakistan, while laws are relaxed to give relief to tax evaders and smugglers.

ALI MALIK TARIQ,

Lahore, January 2.