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Legal Dictionary of Pakistan

Quick lookup for English, Urdu, and Latin legal terms used in Pakistani jurisprudence.

Taxation

The imposition or assessment of a tax; the means by which the state obtains the revenue required for its activities.

conduit taxation

See pass-through taxation under TAXATION.

double taxation

See TAXATION.

equal and uniform taxation

A tax system in which no person or class of persons in the taxing district - whether it be a state, city, or county - is taxed at a different rate from others in the same district on the same value or thing.

pass-through taxation

The taxation of an entity's owners for the entity's income without taxing the entity itself. ( Partnerships and S corporations are taxed under this method. - Also termed conduit taxation.