The Determinants of Rates of Octroi Tax in Pakistan

Octroi is a tax imposed by local governments in Pakistan on commodities imported into the municipal limits for local use, sale, or consumption. It is levied generally by urban local councils on goods coming in by all modes-sea, land, and air transport. The point of assessment is alongside roads at octroi posts situated at or before municipal boundaries, at railway stations, seaports or airports. Octroi is currently the largest source of revenue to urban local councils in the country and contributes 86 percent to total tax revenues and over 59 percent to total local revenue receipts (see Table I). Its revenue significance (in terms of share in total receipts) has increased over the years. In 1987-88, it accounted for about 57 percent of total local receipts. Also, revenue generation from octroi is higher than that by any provincial tax. In 1991-92, total national collection from octroi was Rs 5.5 billion as compared to Rs 3.5 billion from stamp duties, the largest provincial tax source

Social Development Ranking of Districts of Pakistan

The paper has used eleven indicators relating to the education, health and water supply sectors to rank districts of Pakistan in terms of the level of social development. It also seeks to explain regional variation in the development of social infrastructure across districts. The paper demonstrates the importance of education indicators in determining the overall level of social development, especially in terms of female literacy and enrolment rates. Also, the ranking demonstrate a close correlation between levels of social and economic development spatially with Pakistan. Other important determinants of regional variations in the level of social development include the extent of urbanisation, the administrative development of the district (location of provincial headquarters), and the geographical/economic significance (indicated by the presence of the sea port). Overall, Punjab appears to have the highest level of social development followed by NWFP, Sindh and Balochistan. However, the results indicate substantial variation among districts within a province in the level of social development. Least developed districts within each province are identified as targets for special development allocations within SAP