Tax administration is a continuous phenomenon aimed at ensuring consistency in the process of progress and development of any country. Therefore, reforms are frequently introduced to expand the taxation base. In return, the taxpayers are offered certain facilities to encourage them to contribute to the country's prosperity. In Pakistan too, tax administration reforms have been introduced from time to time, with the basic objective of increasing the tax collection and ensuring tax facilitation and better tax environment. Unfortunately, these have proved half-hearted and failed to produce the desired results in two aspects i. e. to strengthen the base of tax collection and to discourage the trend of tax evasion. Unlike other strata of society, salaried class is the major contributor to taxation in Pakistan. A government employee is bound to contribute a major part of his salary towards direct taxes every month. Besides, there are to many indirect taxes also. Such an indirect tax i. e. five percent tax on rented accommodation was introduced by the previous government in the federal budget 2006-07. Basically, this tax was to be deducted from the rent amount at source and of course, the deduction is being made regularly, but in practical terms, this tax is being collected not from the landlords but from the government employees living in the rented accommodation. The landlords insist on payment of the agreed amount of rent and are thus evading payment of the tax. The government should either withdraw this discriminatory tax restricted to only the accommodation rented for its own employees, or devise some mechanism to collect it directly from the landlords. -MAHMOOD RIAZUDDIN, Islamabad, via e-mail, June 15.