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Pakistan has one of the lowest tax-to-GDP ratios in the world, estimated at 9.2 per cent

The retail license requirement, the encrypted cigarette tax stamp, and the inspections of retailers work together to ensure compliance with the excise tax requirements

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This repair continues for many years afterward

David Merriman, a professor at the University of Illinois at Chicago, said the policy lesson from other cities is that officials should also be ready for organized attempts to evade a tax increase