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Jimmy Carter’s public service heralded by Southern California lawmakers on either side of the aisleDaily Post Nigeria Tax reforms crucial for national growth — NOA Home News Politics Metro Entertainment Sport News Tax reforms crucial for national growth — NOA Published on December 4, 2024 By Timi Owolabi The Director General of the National Orientation Agency, NOA, Lanre Issa-Onilu, has said that tax reforms are essential for funding national development and improving public services. Speaking on Wednesday in Bauchi during the launch of a nationwide sensitisation campaign on five critical national issues, including the contentious Tax Reform Bill, Issa-Onilu emphasised the importance of awareness and understanding of the reforms. The campaign, themed “Promoting Awareness, Ethical Values, and National Development,” is meant to address challenges and promote unity. Acknowledging public concerns, Issa-Onilu noted: “We recognise that multiple taxation and its impact on low-income earners remain significant issues. The government is committed to implementing reforms to make the tax system fairer and less burdensome for citizens.” Represented by Nuru Yusuf Kobi, the Director of Planning, Research, and Strategy at NOA headquarters, Issa-Onilu stressed that the four tax reform bills aimed at consolidating and simplifying Nigeria’s tax system through new legislation that merges existing laws into a more cohesive framework. Issa-Onilu assured Nigerians that the government is committed to making the tax system fairer and less burdensome. He highlighted the benefits of the reforms, which include eliminating double taxation, providing relief for low-income earners, and simplifying tax processes through the adoption of digital systems. These measures, he noted, will ensure transparency, make tax payments easier and more efficient, and channel revenues into improving essential public services such as schools, hospitals, and infrastructure. “These reforms are designed to ease the burden on hard-working Nigerians while ensuring everyone contributes fairly,” Issa-Onilu stated. “By supporting these efforts, we can create a tax system that not only works for all but also funds development projects that will enhance our nation’s progress.” Related Topics: NOA Tax Reforms Don't Miss Flight delays: Nigerian Senate summons Aviation Minister, NCAA, other key stakeholders You may like Tax reform bills will reduce burden on hardworking Nigerians – NOA NOA starts awareness campaign to avert Lassa fever outbreak in Kogi Tinubu’s Tax Reforms: You’re selfish — Former Kano Spokesman slams Kwankwaso NOA begins Mpox sensitization in Akwa Ibom as cases hit 8 Enlighten Nigerians against oil scooping from tanker explosion – Senate tasks NOA Uncorrected eye refraction error, a major challenge for children – Optometrist Association Advertise About Us Contact Us Privacy-Policy Terms Copyright © Daily Post Media LtdYankees slugger Aaron Judge wins his second AL MVP award after leading MLB with 58 home runs

Breve biografía de Jimmy CarterThe Irish Government wanted to appeal to the UK side against ‘manipulating’ every scenario for favourable election results in Northern Ireland. The UK Government was warned that a “save David campaign” for UUP leader Lord Trimble would ruin progress made under the Good Friday Agreement. Extensive confidential documents in the lead-up to the collapse of Northern Ireland’s institutions in 2002 have been made available to the public as part of annual releases from the Irish National Archives. They reveal that the Irish Government wanted to appeal to the UK side against “manipulating” every scenario for favourable election results in Northern Ireland, in an effort to protect the peace process. In the years after the landmark 1998 Good Friday Agreement, a number of outstanding issues left the political environment fraught with tension and disagreement. Mr Trimble, who won a Nobel Peace Prize with SDLP leader John Hume for their work on the Agreement, was keen to gain wins for the UUP on policing, ceasefire audits and paramilitary disarmament – but also to present his party as firmer on these matters amid swipes from its Unionist rival, the DUP. These issues were at the front of his mind as he tried to steer his party into Assembly elections planned for May 2003 and continue in his role as the Executive’s first minister despite increasing political pressure. The documents reveal the extent to which the British and Irish Governments were trying to delicately resolve the contentious negotiations, conscious that moves seen as concessions to one group could provoke anger on the other side. In June 2002, representatives of the SDLP reported to Irish officials on a recent meeting between Mr Hume’s successor Mark Durkan and Prime Minister Tony Blair on policing and security. Mr Blair is said to have suggested that the SDLP and UUP were among those who both supported and took responsibility for the Good Friday Agreement. The confidential report of the meeting says that Mr Durkan, the deputy First Minister, was not sure that Mr Trimble had been correctly categorised. The Prime Minister asked if the SDLP could work more closely with the UUP ahead of the elections. Mr Durkan argued that Mr Trimble was not only not saleable to nationalists, but also not saleable to half of the UUP – to which Mr Blair and Northern Ireland Secretary John Reid are said to have laughed in agreement. The SDLP leader further warned that pursuing a “save David” campaign would ruin all they had worked for. Damien McAteer, an adviser for the SDLP, was recorded as briefing Irish officials on September 10 that it was his view that Mr Trimble was intent on collapsing the institutions in 2003 over expected fallout for Sinn Fein in the wake of the Colombia Three trial, where men linked to the party were charged with training Farc rebels – but predicted the UUP leader would be “in the toilet” by January, when an Ulster Unionist Council (UUC) meeting was due to take place. A week later in mid September, Mr Trimble assured Irish premier Bertie Ahern that the next UUC meeting to take place in two days’ time would be “okay but not great” and insisted he was not planning to play any “big game”. It was at that meeting that he made the bombshell announcement that the UUP would pull out of the Executive if the IRA had not disbanded by January 18. The move came as a surprise to the Irish officials who, along with their UK counterparts, did not see the deadline as realistic. Sinn Fein described the resolution as a “wreckers’ charter”. Doubts were raised that there would be any progress on substantive issues as parties would not be engaged in “pre-election skirmishing”. As that could lead to a UUP walkout and the resulting suspension of the institutions, the prospect of delaying the elections was raised while bringing forward the vote was ruled out. Therefore, the two Governments stressed the need to cooperate as a stabilising force to protect the Agreement – despite not being sure how that process would survive through the January 18 deadline. The Irish officials became worried that the British side did not share their view that Mr Trimble was not “salvageable” and that the fundamental dynamic in the UUP was now Agreement scepticism, the confidential documents state. In a meeting days after the UUC announcements, Mr Reid is recorded in the documents as saying that as infuriating as it was, Mr Trimble was at that moment the “most enlightened Unionist we have”. The Secretary said he would explore what the UUP leader needed to “survive” the period between January 18 and the election, believing a significant prize could avoid him being “massacred”. Such planning went out the window just weeks later, when hundreds of PSNI officers were involved in raids of several buildings – including Sinn Fein’s offices in Stormont. The resulting “Stormontgate” spy-ring scandal accelerated the collapse of powersharing, with the UUP pulling out of the institutions – and the Secretary of State suspending the Assembly and Executive on October 14. For his part, Irish officials were briefed that Mr Reid was said to be “gung ho” about the prospect of exercising direct rule – reportedly making no mention of the Irish Government in a meeting with Mr Trimble and Mr Durkan on that day. The Northern Ireland Secretary was given a new role and Paul Murphy was appointed as his successor. A note on speaking points for a meeting with Mr Murphy in April showed that the Irish side believed the May elections should go ahead: “At a certain stage the political process has to stand on its own feet. “The Governments cannot be manipulating and finessing every scenario to engineer the right result. “We have to start treating the parties and the people as mature and trusting that they have the discernment to make the right choices.” However, the elections planned for May did not materialise, instead delayed until November. Mr Trimble would go on to lose his Westminster seat – and stewardship of the UUP – in 2005. The November election saw the DUP emerge as the largest parties – but direct rule continued as Ian Paisley’s refused to share power with Sinn Fein, which Martin McGuinness’ colleagues. The parties eventually agreed to work together following further elections in 2007. – This article is based on documents in 2024/130/5, 2024/130/6, 2024/130/15

I am often asked if I celebrate Christmas, something usually asked by people who only know me casually. The question implies that to many Americans, the African continent is uniformly non-Christian, most likely Muslim. A Christmas celebration in Africa is therefore beyond their ken. The question’s implications traverse knowledge of history, geography and geopolitics. Of course, I and many I left behind in Africa, celebrate the birth of Christ. Colonial Africa was converted to Christianity by European missionaries. Worthy of mention is that prior to Whites’ arrival, many tribes had their god — the Kikuyu, my tribe, had Ngai — who was officially supplanted by Jesus. Often our Kikuyu Ngai was used in place of the Christian god. For Catholics the virgin birth was at the center of our faith. We celebrated Christ’s birth, with the Magi bearing gifts of gold, frankincense and myrrh; the manger signified implied poverty. Christmas was a worthy addition to our tribal celebrations. There was no red gowned, wool capped Santa Claus. My family went to the midnight mass, which with its celebratory rituals was full of light. As we suffered under the colonial yoke, we thought Jesus would save us. He understood our poverty, and knew our colonizer’s mind. But the White colonialists prayed to the same Jesus in their White churches. Such is the contradiction of humanity’s prayers to one God. We also sang and danced, dressed in our Sunday best on the dance floor, on sandy, dusty arenas where the clan congregated. Relatives came from far away to visit and renew the flame of family love. Commercial aspects of Western Christmas had not yet seeped into our psyches. Much has changed on the African continent, as it has around the globe. If at one time Christmas meant a holy celebration of Christ’s birth, for many today, Christmas’ meaning has changed. It’s now a time of commercial enterprise, when we buy presents. The power of the consumer is manifested by swings in the stock market. It has crossed the oceans and is now an important occasion across Asia, symbolizing the West’s cultural conquest of the world. A sign of global prosperity. If at one time bright colored lights festooned some homes in America and Europe, the reality today is the whole world loves yuletide’s bright colored lights. There no longer is a little Jesus in a cradle with a lugubrious ass eyeing him pitifully. Colored lights shine on expensive merchandise: gowns, jewelry, pricey clothing. I celebrate Christmas now by remembering how, as a poor boy, eyes full of envy, I looked at wealthy Asian and Arab merchants who had everything. In comparison we had nothing. The Bible castigates the indifferent wealthy — Pharisees and corrupt priests — people Christians of yore resented. Theirs was not the kingdom of heaven. Today, Christ’s name is used to fulfill so much that is patently un-Christian. It is unfortunate that many who no longer pay homage to the Christian church, agnostics, atheists and others, are more charitable, more humane, filling many more empty cups of the poor than those who claim devotion to their own effigy of Christ. Christ’s name has been used as a shield by many, including colonialists, who belong in purgatory. After deciding we have all we need, for some time now we no longer frequent malls. We feel the most important gift we can give each other is our company, friendship and love. More than anything, to soulfully sit in gentle conversation or in silence is the heaven we seek. Perhaps this was what the birth of Christ was meant to signify all of this time — charity and generous peace. Looking back at our Christmas celebrations in Africa living under our colonial masters fills me with a tinge of nostalgia. Not the kind you want to relive; but the kind you’re glad you passed through. When they ask me if I celebrate Christmas, I want to ask them if they, too, celebrate it. I want to know what Christmas is to them, and how they celebrate it. I of course imagine they spend weeks buying gifts. I can imagine their Christmas morning ritual; or the ritual of large numbers gathered together to exchange gifts, to sing, eat and drink. We can wish these occasions have more ethereal meaning, but perhaps it is enough that citizens meet and peacefully enjoy each other. Jesus’ birth, after all, meant peace on earth. Pius Kamau, M.D., a retired general surgeon, is president of the Aurora-based Africa America Higher Education Partnerships; co-founder of the Africa Enterprise Group and an activist for minority students’ STEM education. He is a National Public Radio commentator, a Huffington Post blogger, a past columnist for Denver dailies and is featured on the podcast, “Never Again.”Banco Bradesco S.A. ( NYSE:BBD – Get Free Report ) was the recipient of a significant growth in short interest in the month of December. As of December 15th, there was short interest totalling 84,850,000 shares, a growth of 127.8% from the November 30th total of 37,250,000 shares. Based on an average daily volume of 33,540,000 shares, the short-interest ratio is presently 2.5 days. Wall Street Analysts Forecast Growth Separately, JPMorgan Chase & Co. cut Banco Bradesco from an “overweight” rating to a “neutral” rating in a research report on Monday, November 25th. Check Out Our Latest Stock Analysis on BBD Institutional Trading of Banco Bradesco Banco Bradesco Stock Performance Shares of BBD opened at $1.90 on Friday. Banco Bradesco has a 12-month low of $1.84 and a 12-month high of $3.56. The stock has a market capitalization of $20.22 billion, a P/E ratio of 7.31, a P/E/G ratio of 0.32 and a beta of 0.94. The firm’s 50 day moving average is $2.25 and its 200-day moving average is $2.44. The company has a debt-to-equity ratio of 0.36, a current ratio of 0.72 and a quick ratio of 0.72. Banco Bradesco ( NYSE:BBD – Get Free Report ) last posted its quarterly earnings results on Thursday, October 31st. The bank reported $0.10 earnings per share (EPS) for the quarter, beating the consensus estimate of $0.09 by $0.01. The company had revenue of $9.18 billion for the quarter, compared to analysts’ expectations of $5.62 billion. Banco Bradesco had a return on equity of 10.17% and a net margin of 7.43%. Equities research analysts anticipate that Banco Bradesco will post 0.33 EPS for the current fiscal year. Banco Bradesco Cuts Dividend The business also recently declared a — dividend, which will be paid on Monday, August 11th. Investors of record on Friday, January 3rd will be paid a $0.0362 dividend. The ex-dividend date is Friday, January 3rd. This represents a yield of 6.2%. Banco Bradesco’s dividend payout ratio is currently 11.54%. About Banco Bradesco ( Get Free Report ) Banco Bradesco SA, together with its subsidiaries, provides various banking products and services to individuals, corporates, and businesses in Brazil and internationally. The company operates through two segments, Banking and Insurance. It provides current, savings, click, and salary accounts; real estate credit, vehicle financing, payroll loans, mortgage loans, microcredit, leasing, and personal and installment credit; overdraft and agribusiness loans; debit and business cards; financial and security services; consortium products; car, personal accident, dental, travel, and life insurance; investment products; pension products; foreign currency exchange services; capitalization bonds; and internet banking services. See Also Receive News & Ratings for Banco Bradesco Daily - Enter your email address below to receive a concise daily summary of the latest news and analysts' ratings for Banco Bradesco and related companies with MarketBeat.com's FREE daily email newsletter .From refugee to Oregon Senate majority leader, Kayse Jama focuses on finding common ground

Senior Syracuse Orange quarterback Kyle McCord getting honored for Senior Day before the Syracuse Orange clashed with the University of Connecticut Huskies at JMA Wireless Dome Saturday, November 23, 2024. (N. Scott Trimble | strimble@syracuse.com) N. Scott Trimble | strimble@syracuse.com Chris Carlson | ccarlson@syracuse.com Syracuse, N.Y. -- Syracuse quarterback Kyle McCord continued to make the most out of his one year in Central New York on Saturday, lifting the Orange to a win over UConn and continuing his summit of the most prestigious one-year passing records in program history. One week after setting the school record for completions in a single season, the Ohio State transfer set a new school mark for passing yards. He’ll need one touchdown next week to break a tie with Ryan Nassib in that category too, giving him the holy trio of single-season passing records. The quarterback has been one of the best stories in college sports this year after leaving one of the pinnacles of the sport at Ohio State and joining forces with a new coach to re-energize the Syracuse football program. “It was the best decision that I’ve ever made in my life,” McCord said after the Orange’s 31-24 win over UConn on Saturday. “I think the people I’ve met and relationships I’ve created will go a lot further than wins, losses and records. I grew as a player and person more than I could have imagined. It was exactly what Coach Fran told me it was going to be but 10-11 months later to see it all play out, it was a great decision to come here.” Brown said one concern he had after landing McCord in the transfer portal was whether he would be a good enough coach to maximize the quarterback’s gifts. “He’s always had a high standard for himself,” Brown said. “I was more worried about how good he was and was I going to be a good enough coach to coach the kid and relate to him the right way. I knew he was a good player. .... I wanted to make sure we would fit. A lot of time coaches don’t fit with players.” Brown said the pair talk for an hour each week, starting with life items and eventually moving onto football, as part of the effort to build that communication. Brown said that McCord’s impact on the Syracuse program will go beyond this season, giving him an idea of where he should set expectations for professionalism for every Syracuse quarterback who enters the program. “The quarterback is No. 2 in the organization,” Brown said. “Now I have a standard of what the quarterback needs to look like being here. Not necessarily statistically because that’s hard. But how you prep, game preparation. I think he eliminates the (possibility) of not doing well because he prepares so much.” McCord’s preparation -- as well as that of his teammates, was on display against UConn, when the Orange offense lost its receptions leaders before halftime (Trebor Pena) and still went the length of the field for a touchdown in the fourth quarter to secure the win. Wide receiver Darrell Gill Jr. earned more snaps with Pena’s absence and showed minimal drop-off, catching nine passes for a team-high 177 yards. It was the type of result that only happens when a quarterback takes each moment of practice seriously, building connections with players down the roster just in case they become needed. McCord said it was a product of the time the pair have spent working together in practice that he was able to step in seamlessly. Gill’s previous career-high was four catches for 55 yards. “He’s done a great job when he’s gotten in the game in the past,” McCord said. “Obviously his volume isn’t as high as the other guys. But he practices his butt off, going 110 percent every rep. It gives me confidence when he’s in the game that he’s going to come down with it. Volume, of course, is no issue for McCord. He completed 37 of 47 throws for 470 yards and two touchdowns. He crossed the 300-yard threshold for the 10th time in 11 games. He will enter next week’s game with a chance to lead the country in passing, with one of his biggest threats on the opposing sideline with Miami. With one game remaining, McCord has 3,946 passing yards for the season, moving past Ryan Nassib’s 3,749 and positioning himself to become the program’s first 4,000-yard passer. “It’s a blessing,” McCord said. “To come here and take a leap of faith ... to have the year I had so far, I think it says a lot about the coaches and teammates around me. To hold that record is pretty sweet.” Contact Chris Carlson anytime: Email | Twitter | 315-382-7932 Fans can stream Syracuse football all season on fuboTV , and get cheap tickets to see the Orange from SeatGeek . Fanatics has a full collection of Syracuse Orange gear to shop online More Orange Football What led to Darrell Gill Jr.’s huge game? Fran Brown says WR does everything right: ‘He’s never on any lists’ What was attendance for Syracuse-UConn football? It marked a season low Fran Brown calls out ESPN’s ‘College GameDay’ to come for Syracuse-Miami game: ‘No better place to be’ Syracuse football handles UConn. Now it can spoil Miami’s season (Axe’s quick takes) Syracuse football box score vs. UConnEAST RUTHERFORD, N.J. (AP) — Indianapolis quarterback Anthony Richardson has been ruled out for the Colts' big game at the New York Giants on Sunday. Richardson missed practice on Thursday and Friday because of back and foot injuries. He was listed as questionable before he was downgraded to out on Saturday. Indianapolis (7-8) has a slim chance of making the playoffs. The Colts need to win out and get some help. Richardson's absence likely means Joe Flacco will start against New York. Flacco, a New Jersey native who turns 40 on Jan. 16, has passed for 1,167 yards and nine touchdowns in six games this season, including four starts. He also has thrown five interceptions. The 22-year-old Richardson was selected by Indianapolis with the No. 4 pick in the 2023 draft. He has passed for 1,814 yards and eight touchdowns with 12 interceptions this year. AP NFL: https://apnews.com/hub/nflTT Electronics plc ( LON:TTG – Get Free Report )’s stock price passed below its 200-day moving average during trading on Friday . The stock has a 200-day moving average of GBX 123.43 ($1.55) and traded as low as GBX 103 ($1.30). TT Electronics shares last traded at GBX 105.50 ($1.33), with a volume of 113,068 shares. Analysts Set New Price Targets Separately, Berenberg Bank cut TT Electronics to a “hold” rating and reduced their price objective for the company from GBX 260 ($3.27) to GBX 100 ($1.26) in a research note on Tuesday, September 17th. View Our Latest Research Report on TTG TT Electronics Trading Down 1.4 % About TT Electronics ( Get Free Report ) TT Electronics plc provides design-led advanced electronics technologies for performance critical applications in the healthcare, aerospace and defense, and automation and electrification markets in the United Kingdom, Rest of Europe, North America, Asia, and internationally. The company operates through three segments: Power and Connectivity, Global Manufacturing Solutions, and Sensors and Specialist Components. See Also Receive News & Ratings for TT Electronics Daily - Enter your email address below to receive a concise daily summary of the latest news and analysts' ratings for TT Electronics and related companies with MarketBeat.com's FREE daily email newsletter .

Wolves were thrashed 4-0 by their fellow strugglers. Wolves head coach Gary O’Neil insists he is happy to look fans in the face and take the criticism which comes his way after his team were jeered off after losing 4-0 to Everton at Goodison Park. It was the fourth time this season they had conceded four or more and the performance showed why they have the Premier League’s worst defence. When O’Neil and the players went over to acknowledge the visiting supporters there were boos for a run of two wins in 14 league matches. “Whatever the fans think of me, there is definitely no-none working harder than me and I will continue to do so until someone tells me not to,” said O’Neil, who is under increasing pressure with his side second bottom of the table. “I go over there to see them because I appreciate every one of the Wolves fans. They have given me unbelievable support since I arrived at the football club,” he said. “We managed to produce some unbelievable stuff last season with a team that was heavily tipped by most of the nation for relegation. We managed to enjoy it together. “Now it is tough. I was happy to go over there and look them right in the face and take any criticism they want to throw at me. “I accept responsibility for my part in that. Whatever criticism they want to throw at me will not change how I feel about them. “Everyone at this football club needs to do more. We will get back to be ready to fight again on Monday (another crucial game against West Ham, whose manager Julen Lopetegui’s tenure is hanging by a thread). “I will work with everything I have. I will back myself to get the most out of the group. I understand the drive for change (but) you never know how much of a percentage of supporters it is.” Veteran Ashley Young ended Everton’s 370-minute wait for a goal with a 10th-minute free-kick, his first league goal for more than two years, and on-loan Lyon midfielder Orel Mangala blasted home his first for the club to establish a 2-0 half-time lead. Two Craig Dawson own goals secured Everton’s biggest home league win since April 2019, but manager Sean Dyche insisted their issues up front were far from sorted. He said: “It’s our fifth clean sheet in the last eight so the consistency has been there in one degree, we just haven’t been scoring goals. That’s been the hardest thing to find consistently and we haven’t solved it yet. “Goals change everything, they change opinions. That’s what football is like.” The victory was hugely important in a month in which, having been hammered 4-0 at Manchester United, they face top-six sides Liverpool, Arsenal, Chelsea, Manchester City and Nottingham Forest and undoubtedly eased some of the pressure on Dyche and his players. “I’ve told them how proud I am of them,” he added. “The challenges come thick and fast on and off the pitch and they just keep going. “It’s only a step and there are many more to go but it’s a good step and a positive step. “It’s a temporary moment in time because the next one is a big one (Saturday’s Merseyside derby).”Hegseth selection falters

Azincourt Energy Corp. ( CVE:AAZ – Get Free Report ) rose 50% on Friday . The stock traded as high as C$0.02 and last traded at C$0.02. Approximately 253,181 shares changed hands during trading, a decline of 2% from the average daily volume of 259,671 shares. The stock had previously closed at C$0.01. Azincourt Energy Stock Up 50.0 % The firm has a market capitalization of C$4.48 million, a PE ratio of -1.50 and a beta of 2.78. The stock has a 50-day simple moving average of C$0.01 and a 200-day simple moving average of C$0.02. Azincourt Energy Company Profile ( Get Free Report ) Azincourt Energy Corp., an exploration and development company, focuses on the alternative fuels/alternative energy sector in Canada and Peru. It explores for uranium and lithium deposits, as well as other clean energy elements. The company owns interest in the East Preston project covering an area of approximately 25,000 hectares located in Saskatchewan, Canada; and the Big Hill Lithium project covering approximately an area of 7,500 hectares located in southwestern Newfoundland, Canada. See Also Receive News & Ratings for Azincourt Energy Daily - Enter your email address below to receive a concise daily summary of the latest news and analysts' ratings for Azincourt Energy and related companies with MarketBeat.com's FREE daily email newsletter .

Pakistan’s budget process, while clearly defined in the 1973 Constitution, subordinate legislations like the Public Financial Management Act (PFMA), 2019 and guided by detailed manuals e.g. Budget Manual 2020, suffers from several strategic and procedural inefficiencies that hinder fiscal sustainability. Despite the existence of a well-structured framework, the budgetary mechanism remains predominantly reactive and lacks a strategic top-down approach. The current methodology involves a bottom-up budget process that relies heavily on outdated fiscal projections and resource ceilings, often disregarding economic fluctuations and emerging fiscal pressures. Consequently, this leads to budgetary submissions based on past figures rather than forward-looking assessments, exacerbating economic vulnerabilities and resulting in misaligned fiscal priorities. ‘Technical Assistance Report Pakistan—Improving Budget Practices’ (August 2024) by International Monetary Fund (IMF) highlights one glaring weakness that is the disconnect between budget preparation and timely dissemination of macro-fiscal data. The Mid-term Budget Strategy Paper, containing vital projections and fiscal policies, is only released three months after budget formulation begins, creating a misalignment with economic conditions. The delay in strategic planning not only compromises the accuracy of budget allocations but also affects the federal government’s ability to make informed decisions. Coordination lapses between the Budget Wing and the Macro-Fiscal Policy Unit (MFPU) hinder real-time data integration, limiting the efficacy of economic forecasts. There are also challenges in ensuring efficient inter-ministerial collaboration, with ministries often working in silos rather than towards cohesive fiscal objectives, further weakening budget execution. The current budgets of federal and provincial governments amplify concerns as these have set ambitious revenue targets for tax and non-tax sources without adequately assessing their strategic viability and collection capacity. Consequently, reliance on multilateral and bilateral financial assistance to address fiscal deficit, especially at federal level, has been an historic impediment, rather a necessary evil, from the outset, reflecting a persistent and concerning vulnerability in public finances. In the wake of autonomy granted to provinces under the Constitution (Eighteenth Amendment) Act, 2010 [18th Amendment] along with right to levy many progressive taxes, a significant share of national revenue is allocated to provincial governments every year. This allocation leaves the federal government with inadequate financial resources, insufficient to meet essential expenditures, including those related to defence. As a result, the federation continues to grapple with substantial fiscal pressures, high borrowing, and constrained financial flexibility, emphasizing the urgent need for a more balanced and sustainable revenue-sharing framework. Instead of levying agricultural income tax as per the 1973 Constitution and imposing progressive taxes like inheritance tax (estate duty), gift tax, wealth tax, property tax and capital gain tax on the wealthy class, the four provinces collectively received Rs 5264 billion in fiscal year 2023-24 from the federal government under the 7th National Finance Commission (NFC) Award. At their own, they collected a meager amount of total revenues of Rs 997 billion, with tax revenue of only Rs 774 billion. Collection under the head of agricultural income tax by all provinces in total tax collection of the country in FY 2024 was mere 0.3 percent! During the last decade the provincial governments in Pakistan have performed poorly in streamlining their tax collection, which does not align with their economic potential. While they have been very keen to launch projects for political gains, the mismanagement of taxpayers’ money and short-term funding has resulted in discontinuation of many projects or incurring enormous overrun costs. The real sufferers are citizens as no worthwhile social welfare programmes were implemented and there was complete apathy in empowering local governments as envisaged in Article 140A of the Constitution. In Punjab, though tax collection increased from Rs 98,054 million in 2014-15 to Rs 326,282 million in fiscal year (FY) 2023-24, it was through regressive sales tax on services rising significantly from Rs 58,662 million in 2015-16 to Rs 224,440 million in FY 2023-24. However, property tax witnessed a decline from Rs 7,812 million in FY 2014-15 to Rs 6,335 million in FY 2019-20. It disappeared as an independent head in fiscal operations reported by Ministry of Finance from FY 2020-21 onwards—merged under “others” showing total collection at Rs 35,504 million in FY 2023-24. Similarly, excise duties and stamp duties grew modestly, reaching Rs 4,058 million and Rs 41,793 million, respectively, by FY 2023-24. In Sindh, the total tax collection grew from Rs 93,807 million in FY 2014-15 to Rs 363,733 million in FY 2023-24, with sales tax on services rising from zero to Rs 222,750 million in the same period. Property tax stagnated, and excise duties grew from Rs 3,820 million to Rs 7,004 million. Stamp duties showed an impressive rise from Rs 6,550 million to Rs 17,122 million. In Khyber Pakhtunkhwa, tax collection increased from Rs 11,369 million in FY 2014-15 to Rs 53,787 million in FY 2023-24, with sales tax on services reaching Rs 35,911 million. However, property taxes fluctuated, and excise duties remained modest. In Balochistan, tax collection grew from Rs 2,593 million in FY 2014-15 to Rs 30,392 million in FY 2023-24, with sales tax on services rising from zero to Rs 21,516 million. While the growth is commendable, collection still falls short of the province’s economic potential. Reliance on a narrow range of taxes, particularly sales tax, highlights inefficiencies in the tax system across the provinces, with all of them underperforming relative to their economic capacity. The performance of the present government of Punjab in managing its economy and administrative duties has been a subject of significant concern, despite ambitious goals set for FY 2024-25. The provincial revenue target of Rs 960.3 billion, with Rs 471.9 billion from taxes and Rs 488.4 billion from non-tax sources, is termed a bold attempt to boost the financial capacity having current population of 128 million. However, the early signs of fiscal year have raised doubts about the feasibility of these targets. The Punjab government posted a deficit of Rs 160 billion in the first quarter, only to later on revise it into a surplus of Rs 40 billion. While this may appear to be an improvement, it is important to note the alarmingly high statistical discrepancy of Rs 177 billion reflected in the revised figures pointing to the Punjab government’s continued inability to generate accurate and reliable financial information. The continuous existence of such discrepancies highlights a fundamental weakness in the province’s financial management, which raises questions about the government’s ability to meet its long-term revenue goals. The Punjab government also struggled with poor law and order management, as seen in its failure to control student protests that escalated into violence, highlighting a lack of administrative competence. The government’s response to health crises like smog and Dengue remains inadequate, with reactive measures like lockdowns and no long-term solutions, such as tackling crop burning or promoting green initiatives. Additionally, the government has shown a lack of preparedness and foresight in managing these recurring issues. Despite ambitious fiscal targets, the government’s reliance on short-term solutions, overwhelming reliance on federal receipts, and its inability to generate reliable financial data undermine its capacity to effectively govern and maintain public trust. Performance of Khyber Pakhtunkhwa government under Pakistan Tehreek-e-Insaf (PTI) has been sharply criticized by political figures, particularly regarding management of the substantial Rs 1200 billion allocated under the NFC Award. Critics argue that the government has failed to provide transparency about the use of this money, raising questions about its effectiveness and accountability. Additionally, the PTI government, which once positioned itself as an advocate for provincial rights, did not take essential steps to assert those rights when they held power at the federal level, undermining their credibility on the issue. Sindh’s performance has raised concerns with the IMF, particularly due to its failure to implement the National Fiscal Pact, despite discussions, thus, undermining fiscal accountability. Similarly, despite its vast resources and strategic location, Balochistan has faced significant challenges under its government, including a deteriorating law and order situation and widespread illiteracy. Mismanagement and a lack of effective governance have hindered the province’s ability to capitalize on its economic potential. This failure to utilize its financial capacity and geographic advantages has left the people underserved and unable to reap the benefits of its position and resources. The challenges are substantial and cannot be effectively tackled by the federal government alone. Rather than focusing on short-term political projects, provincial governments should prioritize long-term structural reforms aimed at building sustainable cash flow, embracing digitization, and curbing wastage across all sectors. Additionally, as outlined in IMF’s technical assistance report on improving budget practices in Pakistan, the federal government must adopt a more strategic, top-down budgeting approach that emphasizes policy coherence and data-driven decision-making. One key recommendation is to release the Budget Strategy Paper concurrently with the Budget Call Circular, integrating up-to-date macro-fiscal projections and establishing binding budget ceilings. This would provide ministries with a clearer resource envelope and promote discipline in budget submissions. Strengthening of coordination between the Budget Wing and MFPU, enhancing data exchange protocols, and regularly updating fiscal forecasts are also vital steps. Furthermore, increasing the Budget Wing’s involvement in development project negotiations would ensure that capital expenditure is aligned with national priorities and fiscal realities. Expanding the Budget Call Circular’s scope to include best international practices, and issuing it jointly with the Planning Division, could create a more comprehensive budgeting framework. Organizational reforms within the Finance Division to reduce fragmentation and improve decision-making are crucial for strengthening fiscal governance. These strategic reforms are fundamental to building a resilient, transparent budgetary system that supports sustainable economic growth. (Huzaima Bukhari & Dr Ikramul Haq, lawyers and partners of Huzaima & Ikram, are Adjunct Faculty at Lahore University of Management Sciences (LUMS), members Advisory Board and Visiting Senior Fellows of Pakistan Institute of Development Economics (PIDE) and Abdul Rauf Shakoori is a corporate lawyer based in the USA and an expert in ‘White Collar Crimes and Sanctions Compliance’) Copyright Business Recorder, 2024NoneRunner's World: Top RBs take flight when Ravens entertain Eagles