1. fundamentals of public administration mpa – 406 lecture - 30 facilitator prof. dr. mohammad...
TRANSCRIPT
1
Fundamentals of Public Administration
MPA ndash 406Lecture - 30
FACILITATORProf Dr Mohammad Majid Mahmood
0333-5188677 majidbagramyahoocom
Reflections
BUDGET
Why Organizations Need Budget
A household is a small economy which uses inputs and gives output in the form of services that it provides
Likewise organizations use inputs and process inputs to give outputs
Organizations need to control the use of resources to ensure that these are utilized for the purpose of achieving the goals of organization
Budgets also indicate what the organizations plan to do in future4
BUDGETBudget
For any organization financial resources are an important input to the running of organization
Organization generates resources to make expenditures to produce goods amp services
Private organization price their product or services on the basis of value of the product or service and cost in producing product and in this way generate income
But organizations also create assets to produce output which are source of income 5
BUDGET
Definition of Budget
Budget is an instrument of financial control and management
It is summary of intended expenditures along with proposals for how to meet this expenditure
It is also detailed plan of income and expenses expected over a period of time
It provides guidelines for managing future investment and expenses
6
BUDGET
Components of Public Income
Just as households have income governments also have source of income
The source of income for the government is taxes
Taxes are of various types
Besides taxes government have non tax receipts
7
BUDGETComponents of Public Income
Following are the component of government income
Tax Receipt can be divided into direct and indirect taxes
Direct tax is levied on income
Indirect tax is not directly on income but is paid through a product or service being consumed by user
You might have purchased a bottle of Coca Cola or some other drink on which the price is written plus sales tax The sales tax is indirect tax 8
BUDGET
Use of Taxes
During the Moghul period and later British period government pursued the policy of laissez-faire (leave alone) which meant that government chooses not to interfere with the economy or society
The taxes that were collected were for the purpose of defence or law and order and the welfare concept was non existent
9
BUDGETPrinciple purpose of taxation
The governments of today have many sources of income but taxes remain an important source of income
Today governmentrsquos expenditures have also increased manifold
The main expenditure purpose is1Redistribution of income (from rich to poor) or help finance welfare activities and
2 To achieve economic objectives such as control of inflation economic growth employment and reduction of balance of payment deficit 10
BUDGETPrinciples of good TaxationSince the foundation of modern economy was laid there has been many changing ideas and philosophy on the role of government
Along side the idea and principle of good taxation has also evolved
Adam Smith the economist who wrote Wealth of Nation in 1776 said that a good tax has following four principles
1 A good tax should be equal an individual should be called upon to pay tax according to hisher ability to pay tax This is called progressive taxation where the rich pay the higher percentage of taxation then poor2 A good tax should be certain people are certain about how the tax works and how much has to be paid as well as when to pay
11
BUDGET
Principles of good Taxation
3 A good tax should be convenient People should be able to pay without any inconvenience
4 A good tax should be economical the cost of collecting and administering should not exceed revenues
12
BUDGETPrinciples of good Taxation
There are several other principles of modern taxation
These area Tax should be impartial two citizen who earn equal income and have same size of family should be taxed the sameb It should not be disincentive to hard work and therefore should not penalize for hard work ie that those who work hard and earn income should not be heavily taxedc The tax should be consistent with government policy If for example the government is trying to reduce inflation it should not pursue the policy of taxation which increases demand too much in the economy
13
BUDGETTypes of Taxation
Taxes tend to fall in two categories direct and indirect taxation
Direct taxation is a tax levied directly on individualrsquos income Whereas indirect taxation is levied on consumersrsquo expenditure or outlay
Following are the types of taxation1 Direct Taxes1048712 Income Tax1048712 Wealth Tax1048712 Workers Welfare Tax1048712 Capital tax
14
BUDGET2 Indirect Taxes1048712 Custom Duty1048712 Sales tax1048712 Excise Duty
3 Non- tax Revenue1048712 Income from Property and Enterprise1048712 Profit from Railways1048712 Profit from PTCL1048712 Profit from Post office1048712 Miscellaneous Foreign travel passport fee airport tax sale proceed on oil and tax etc
The government of Pakistan levies all the above type of taxes15
BUDGET
Advantages of Direct Taxes
Direct taxes tend to be progressive
People in the higher income groups pay greater taxes than poorpeople ie income tax is graduated so that high income earner pays a larger tax
Also projected wealth tax would apply to those owing more than a certain level of wealth
It is cheap and easy to collect Consider for example PAYE system which is used to collect income tax from wages and salary earner 16
BUDGET
Impact of TaxationTaxes have variety of impact as follows
On savings and investment Higher direct taxes reduce individualsrsquo and firmsrsquo ability to save and investTo a certain extent it depends on how much of the increase in taxes is financed from savings and how much from consumption
17
BUDGET
Impact of Taxation
On prices Higher direct taxes have deflationary effect on prices by reducing demand However trade unions may ask for higher wages to compensate for higher taxes and effect of this will be inflationary
18
BUDGET
Impact of Taxation
On economy Higher taxation will other things being equal reduce demand in the economy which will have deflationary effect on the economy
19
ADMINISTRATIVE CONTROLAdministrative AccountabilityAccording to Leonard D White accountability is lsquothe sum total of constitutional statutory administrative and judicial rules and precedents and the established practices by means of which publicofficials may be held accountable for their official actionsrsquo
It refers to the formal and specific location of responsibility vested in a person
While responsibility has a personal and moral connotations and is not necessarily related to formal status and power
Accountability is also defined as the answerability of a person in organization 20
ADMINISTRATIVE CONTROL
The Meaning of Control
Accountability is a kind of management Control
Control is the process of ensuring that actual activities conform to established standards and laid done procedures
Control helps managers to monitor the effectiveness of managers
21
ADMINISTRATIVE CONTROL
Types of Accountability
There are two types of accountability mechanism that make organizations to continue to achieve goals These are discussed below1Internal Control is exercised either by superior over the subordinates within the chain of hierarchy or by other parallel agencies in the executive branch of government
It consists of directing regulating supervising advising inspecting and evaluating
It should be continuously done without being felt This mechanism of accountability has positive results also 22
ADMINISTRATIVE CONTROL
Types of Accountability
2 External control is fitted outside the administrative machinery and works within the general constitutional framework of the system
It is exercised by the external bodies such as legislature and judiciary
23
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
Fundamentals of Public Administration
MPA ndash 406Lecture - 30
FACILITATORProf Dr Mohammad Majid Mahmood
0333-5188677 majidbagramyahoocom
Reflections
BUDGET
Why Organizations Need Budget
A household is a small economy which uses inputs and gives output in the form of services that it provides
Likewise organizations use inputs and process inputs to give outputs
Organizations need to control the use of resources to ensure that these are utilized for the purpose of achieving the goals of organization
Budgets also indicate what the organizations plan to do in future4
BUDGETBudget
For any organization financial resources are an important input to the running of organization
Organization generates resources to make expenditures to produce goods amp services
Private organization price their product or services on the basis of value of the product or service and cost in producing product and in this way generate income
But organizations also create assets to produce output which are source of income 5
BUDGET
Definition of Budget
Budget is an instrument of financial control and management
It is summary of intended expenditures along with proposals for how to meet this expenditure
It is also detailed plan of income and expenses expected over a period of time
It provides guidelines for managing future investment and expenses
6
BUDGET
Components of Public Income
Just as households have income governments also have source of income
The source of income for the government is taxes
Taxes are of various types
Besides taxes government have non tax receipts
7
BUDGETComponents of Public Income
Following are the component of government income
Tax Receipt can be divided into direct and indirect taxes
Direct tax is levied on income
Indirect tax is not directly on income but is paid through a product or service being consumed by user
You might have purchased a bottle of Coca Cola or some other drink on which the price is written plus sales tax The sales tax is indirect tax 8
BUDGET
Use of Taxes
During the Moghul period and later British period government pursued the policy of laissez-faire (leave alone) which meant that government chooses not to interfere with the economy or society
The taxes that were collected were for the purpose of defence or law and order and the welfare concept was non existent
9
BUDGETPrinciple purpose of taxation
The governments of today have many sources of income but taxes remain an important source of income
Today governmentrsquos expenditures have also increased manifold
The main expenditure purpose is1Redistribution of income (from rich to poor) or help finance welfare activities and
2 To achieve economic objectives such as control of inflation economic growth employment and reduction of balance of payment deficit 10
BUDGETPrinciples of good TaxationSince the foundation of modern economy was laid there has been many changing ideas and philosophy on the role of government
Along side the idea and principle of good taxation has also evolved
Adam Smith the economist who wrote Wealth of Nation in 1776 said that a good tax has following four principles
1 A good tax should be equal an individual should be called upon to pay tax according to hisher ability to pay tax This is called progressive taxation where the rich pay the higher percentage of taxation then poor2 A good tax should be certain people are certain about how the tax works and how much has to be paid as well as when to pay
11
BUDGET
Principles of good Taxation
3 A good tax should be convenient People should be able to pay without any inconvenience
4 A good tax should be economical the cost of collecting and administering should not exceed revenues
12
BUDGETPrinciples of good Taxation
There are several other principles of modern taxation
These area Tax should be impartial two citizen who earn equal income and have same size of family should be taxed the sameb It should not be disincentive to hard work and therefore should not penalize for hard work ie that those who work hard and earn income should not be heavily taxedc The tax should be consistent with government policy If for example the government is trying to reduce inflation it should not pursue the policy of taxation which increases demand too much in the economy
13
BUDGETTypes of Taxation
Taxes tend to fall in two categories direct and indirect taxation
Direct taxation is a tax levied directly on individualrsquos income Whereas indirect taxation is levied on consumersrsquo expenditure or outlay
Following are the types of taxation1 Direct Taxes1048712 Income Tax1048712 Wealth Tax1048712 Workers Welfare Tax1048712 Capital tax
14
BUDGET2 Indirect Taxes1048712 Custom Duty1048712 Sales tax1048712 Excise Duty
3 Non- tax Revenue1048712 Income from Property and Enterprise1048712 Profit from Railways1048712 Profit from PTCL1048712 Profit from Post office1048712 Miscellaneous Foreign travel passport fee airport tax sale proceed on oil and tax etc
The government of Pakistan levies all the above type of taxes15
BUDGET
Advantages of Direct Taxes
Direct taxes tend to be progressive
People in the higher income groups pay greater taxes than poorpeople ie income tax is graduated so that high income earner pays a larger tax
Also projected wealth tax would apply to those owing more than a certain level of wealth
It is cheap and easy to collect Consider for example PAYE system which is used to collect income tax from wages and salary earner 16
BUDGET
Impact of TaxationTaxes have variety of impact as follows
On savings and investment Higher direct taxes reduce individualsrsquo and firmsrsquo ability to save and investTo a certain extent it depends on how much of the increase in taxes is financed from savings and how much from consumption
17
BUDGET
Impact of Taxation
On prices Higher direct taxes have deflationary effect on prices by reducing demand However trade unions may ask for higher wages to compensate for higher taxes and effect of this will be inflationary
18
BUDGET
Impact of Taxation
On economy Higher taxation will other things being equal reduce demand in the economy which will have deflationary effect on the economy
19
ADMINISTRATIVE CONTROLAdministrative AccountabilityAccording to Leonard D White accountability is lsquothe sum total of constitutional statutory administrative and judicial rules and precedents and the established practices by means of which publicofficials may be held accountable for their official actionsrsquo
It refers to the formal and specific location of responsibility vested in a person
While responsibility has a personal and moral connotations and is not necessarily related to formal status and power
Accountability is also defined as the answerability of a person in organization 20
ADMINISTRATIVE CONTROL
The Meaning of Control
Accountability is a kind of management Control
Control is the process of ensuring that actual activities conform to established standards and laid done procedures
Control helps managers to monitor the effectiveness of managers
21
ADMINISTRATIVE CONTROL
Types of Accountability
There are two types of accountability mechanism that make organizations to continue to achieve goals These are discussed below1Internal Control is exercised either by superior over the subordinates within the chain of hierarchy or by other parallel agencies in the executive branch of government
It consists of directing regulating supervising advising inspecting and evaluating
It should be continuously done without being felt This mechanism of accountability has positive results also 22
ADMINISTRATIVE CONTROL
Types of Accountability
2 External control is fitted outside the administrative machinery and works within the general constitutional framework of the system
It is exercised by the external bodies such as legislature and judiciary
23
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
Reflections
BUDGET
Why Organizations Need Budget
A household is a small economy which uses inputs and gives output in the form of services that it provides
Likewise organizations use inputs and process inputs to give outputs
Organizations need to control the use of resources to ensure that these are utilized for the purpose of achieving the goals of organization
Budgets also indicate what the organizations plan to do in future4
BUDGETBudget
For any organization financial resources are an important input to the running of organization
Organization generates resources to make expenditures to produce goods amp services
Private organization price their product or services on the basis of value of the product or service and cost in producing product and in this way generate income
But organizations also create assets to produce output which are source of income 5
BUDGET
Definition of Budget
Budget is an instrument of financial control and management
It is summary of intended expenditures along with proposals for how to meet this expenditure
It is also detailed plan of income and expenses expected over a period of time
It provides guidelines for managing future investment and expenses
6
BUDGET
Components of Public Income
Just as households have income governments also have source of income
The source of income for the government is taxes
Taxes are of various types
Besides taxes government have non tax receipts
7
BUDGETComponents of Public Income
Following are the component of government income
Tax Receipt can be divided into direct and indirect taxes
Direct tax is levied on income
Indirect tax is not directly on income but is paid through a product or service being consumed by user
You might have purchased a bottle of Coca Cola or some other drink on which the price is written plus sales tax The sales tax is indirect tax 8
BUDGET
Use of Taxes
During the Moghul period and later British period government pursued the policy of laissez-faire (leave alone) which meant that government chooses not to interfere with the economy or society
The taxes that were collected were for the purpose of defence or law and order and the welfare concept was non existent
9
BUDGETPrinciple purpose of taxation
The governments of today have many sources of income but taxes remain an important source of income
Today governmentrsquos expenditures have also increased manifold
The main expenditure purpose is1Redistribution of income (from rich to poor) or help finance welfare activities and
2 To achieve economic objectives such as control of inflation economic growth employment and reduction of balance of payment deficit 10
BUDGETPrinciples of good TaxationSince the foundation of modern economy was laid there has been many changing ideas and philosophy on the role of government
Along side the idea and principle of good taxation has also evolved
Adam Smith the economist who wrote Wealth of Nation in 1776 said that a good tax has following four principles
1 A good tax should be equal an individual should be called upon to pay tax according to hisher ability to pay tax This is called progressive taxation where the rich pay the higher percentage of taxation then poor2 A good tax should be certain people are certain about how the tax works and how much has to be paid as well as when to pay
11
BUDGET
Principles of good Taxation
3 A good tax should be convenient People should be able to pay without any inconvenience
4 A good tax should be economical the cost of collecting and administering should not exceed revenues
12
BUDGETPrinciples of good Taxation
There are several other principles of modern taxation
These area Tax should be impartial two citizen who earn equal income and have same size of family should be taxed the sameb It should not be disincentive to hard work and therefore should not penalize for hard work ie that those who work hard and earn income should not be heavily taxedc The tax should be consistent with government policy If for example the government is trying to reduce inflation it should not pursue the policy of taxation which increases demand too much in the economy
13
BUDGETTypes of Taxation
Taxes tend to fall in two categories direct and indirect taxation
Direct taxation is a tax levied directly on individualrsquos income Whereas indirect taxation is levied on consumersrsquo expenditure or outlay
Following are the types of taxation1 Direct Taxes1048712 Income Tax1048712 Wealth Tax1048712 Workers Welfare Tax1048712 Capital tax
14
BUDGET2 Indirect Taxes1048712 Custom Duty1048712 Sales tax1048712 Excise Duty
3 Non- tax Revenue1048712 Income from Property and Enterprise1048712 Profit from Railways1048712 Profit from PTCL1048712 Profit from Post office1048712 Miscellaneous Foreign travel passport fee airport tax sale proceed on oil and tax etc
The government of Pakistan levies all the above type of taxes15
BUDGET
Advantages of Direct Taxes
Direct taxes tend to be progressive
People in the higher income groups pay greater taxes than poorpeople ie income tax is graduated so that high income earner pays a larger tax
Also projected wealth tax would apply to those owing more than a certain level of wealth
It is cheap and easy to collect Consider for example PAYE system which is used to collect income tax from wages and salary earner 16
BUDGET
Impact of TaxationTaxes have variety of impact as follows
On savings and investment Higher direct taxes reduce individualsrsquo and firmsrsquo ability to save and investTo a certain extent it depends on how much of the increase in taxes is financed from savings and how much from consumption
17
BUDGET
Impact of Taxation
On prices Higher direct taxes have deflationary effect on prices by reducing demand However trade unions may ask for higher wages to compensate for higher taxes and effect of this will be inflationary
18
BUDGET
Impact of Taxation
On economy Higher taxation will other things being equal reduce demand in the economy which will have deflationary effect on the economy
19
ADMINISTRATIVE CONTROLAdministrative AccountabilityAccording to Leonard D White accountability is lsquothe sum total of constitutional statutory administrative and judicial rules and precedents and the established practices by means of which publicofficials may be held accountable for their official actionsrsquo
It refers to the formal and specific location of responsibility vested in a person
While responsibility has a personal and moral connotations and is not necessarily related to formal status and power
Accountability is also defined as the answerability of a person in organization 20
ADMINISTRATIVE CONTROL
The Meaning of Control
Accountability is a kind of management Control
Control is the process of ensuring that actual activities conform to established standards and laid done procedures
Control helps managers to monitor the effectiveness of managers
21
ADMINISTRATIVE CONTROL
Types of Accountability
There are two types of accountability mechanism that make organizations to continue to achieve goals These are discussed below1Internal Control is exercised either by superior over the subordinates within the chain of hierarchy or by other parallel agencies in the executive branch of government
It consists of directing regulating supervising advising inspecting and evaluating
It should be continuously done without being felt This mechanism of accountability has positive results also 22
ADMINISTRATIVE CONTROL
Types of Accountability
2 External control is fitted outside the administrative machinery and works within the general constitutional framework of the system
It is exercised by the external bodies such as legislature and judiciary
23
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
BUDGET
Why Organizations Need Budget
A household is a small economy which uses inputs and gives output in the form of services that it provides
Likewise organizations use inputs and process inputs to give outputs
Organizations need to control the use of resources to ensure that these are utilized for the purpose of achieving the goals of organization
Budgets also indicate what the organizations plan to do in future4
BUDGETBudget
For any organization financial resources are an important input to the running of organization
Organization generates resources to make expenditures to produce goods amp services
Private organization price their product or services on the basis of value of the product or service and cost in producing product and in this way generate income
But organizations also create assets to produce output which are source of income 5
BUDGET
Definition of Budget
Budget is an instrument of financial control and management
It is summary of intended expenditures along with proposals for how to meet this expenditure
It is also detailed plan of income and expenses expected over a period of time
It provides guidelines for managing future investment and expenses
6
BUDGET
Components of Public Income
Just as households have income governments also have source of income
The source of income for the government is taxes
Taxes are of various types
Besides taxes government have non tax receipts
7
BUDGETComponents of Public Income
Following are the component of government income
Tax Receipt can be divided into direct and indirect taxes
Direct tax is levied on income
Indirect tax is not directly on income but is paid through a product or service being consumed by user
You might have purchased a bottle of Coca Cola or some other drink on which the price is written plus sales tax The sales tax is indirect tax 8
BUDGET
Use of Taxes
During the Moghul period and later British period government pursued the policy of laissez-faire (leave alone) which meant that government chooses not to interfere with the economy or society
The taxes that were collected were for the purpose of defence or law and order and the welfare concept was non existent
9
BUDGETPrinciple purpose of taxation
The governments of today have many sources of income but taxes remain an important source of income
Today governmentrsquos expenditures have also increased manifold
The main expenditure purpose is1Redistribution of income (from rich to poor) or help finance welfare activities and
2 To achieve economic objectives such as control of inflation economic growth employment and reduction of balance of payment deficit 10
BUDGETPrinciples of good TaxationSince the foundation of modern economy was laid there has been many changing ideas and philosophy on the role of government
Along side the idea and principle of good taxation has also evolved
Adam Smith the economist who wrote Wealth of Nation in 1776 said that a good tax has following four principles
1 A good tax should be equal an individual should be called upon to pay tax according to hisher ability to pay tax This is called progressive taxation where the rich pay the higher percentage of taxation then poor2 A good tax should be certain people are certain about how the tax works and how much has to be paid as well as when to pay
11
BUDGET
Principles of good Taxation
3 A good tax should be convenient People should be able to pay without any inconvenience
4 A good tax should be economical the cost of collecting and administering should not exceed revenues
12
BUDGETPrinciples of good Taxation
There are several other principles of modern taxation
These area Tax should be impartial two citizen who earn equal income and have same size of family should be taxed the sameb It should not be disincentive to hard work and therefore should not penalize for hard work ie that those who work hard and earn income should not be heavily taxedc The tax should be consistent with government policy If for example the government is trying to reduce inflation it should not pursue the policy of taxation which increases demand too much in the economy
13
BUDGETTypes of Taxation
Taxes tend to fall in two categories direct and indirect taxation
Direct taxation is a tax levied directly on individualrsquos income Whereas indirect taxation is levied on consumersrsquo expenditure or outlay
Following are the types of taxation1 Direct Taxes1048712 Income Tax1048712 Wealth Tax1048712 Workers Welfare Tax1048712 Capital tax
14
BUDGET2 Indirect Taxes1048712 Custom Duty1048712 Sales tax1048712 Excise Duty
3 Non- tax Revenue1048712 Income from Property and Enterprise1048712 Profit from Railways1048712 Profit from PTCL1048712 Profit from Post office1048712 Miscellaneous Foreign travel passport fee airport tax sale proceed on oil and tax etc
The government of Pakistan levies all the above type of taxes15
BUDGET
Advantages of Direct Taxes
Direct taxes tend to be progressive
People in the higher income groups pay greater taxes than poorpeople ie income tax is graduated so that high income earner pays a larger tax
Also projected wealth tax would apply to those owing more than a certain level of wealth
It is cheap and easy to collect Consider for example PAYE system which is used to collect income tax from wages and salary earner 16
BUDGET
Impact of TaxationTaxes have variety of impact as follows
On savings and investment Higher direct taxes reduce individualsrsquo and firmsrsquo ability to save and investTo a certain extent it depends on how much of the increase in taxes is financed from savings and how much from consumption
17
BUDGET
Impact of Taxation
On prices Higher direct taxes have deflationary effect on prices by reducing demand However trade unions may ask for higher wages to compensate for higher taxes and effect of this will be inflationary
18
BUDGET
Impact of Taxation
On economy Higher taxation will other things being equal reduce demand in the economy which will have deflationary effect on the economy
19
ADMINISTRATIVE CONTROLAdministrative AccountabilityAccording to Leonard D White accountability is lsquothe sum total of constitutional statutory administrative and judicial rules and precedents and the established practices by means of which publicofficials may be held accountable for their official actionsrsquo
It refers to the formal and specific location of responsibility vested in a person
While responsibility has a personal and moral connotations and is not necessarily related to formal status and power
Accountability is also defined as the answerability of a person in organization 20
ADMINISTRATIVE CONTROL
The Meaning of Control
Accountability is a kind of management Control
Control is the process of ensuring that actual activities conform to established standards and laid done procedures
Control helps managers to monitor the effectiveness of managers
21
ADMINISTRATIVE CONTROL
Types of Accountability
There are two types of accountability mechanism that make organizations to continue to achieve goals These are discussed below1Internal Control is exercised either by superior over the subordinates within the chain of hierarchy or by other parallel agencies in the executive branch of government
It consists of directing regulating supervising advising inspecting and evaluating
It should be continuously done without being felt This mechanism of accountability has positive results also 22
ADMINISTRATIVE CONTROL
Types of Accountability
2 External control is fitted outside the administrative machinery and works within the general constitutional framework of the system
It is exercised by the external bodies such as legislature and judiciary
23
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
BUDGETBudget
For any organization financial resources are an important input to the running of organization
Organization generates resources to make expenditures to produce goods amp services
Private organization price their product or services on the basis of value of the product or service and cost in producing product and in this way generate income
But organizations also create assets to produce output which are source of income 5
BUDGET
Definition of Budget
Budget is an instrument of financial control and management
It is summary of intended expenditures along with proposals for how to meet this expenditure
It is also detailed plan of income and expenses expected over a period of time
It provides guidelines for managing future investment and expenses
6
BUDGET
Components of Public Income
Just as households have income governments also have source of income
The source of income for the government is taxes
Taxes are of various types
Besides taxes government have non tax receipts
7
BUDGETComponents of Public Income
Following are the component of government income
Tax Receipt can be divided into direct and indirect taxes
Direct tax is levied on income
Indirect tax is not directly on income but is paid through a product or service being consumed by user
You might have purchased a bottle of Coca Cola or some other drink on which the price is written plus sales tax The sales tax is indirect tax 8
BUDGET
Use of Taxes
During the Moghul period and later British period government pursued the policy of laissez-faire (leave alone) which meant that government chooses not to interfere with the economy or society
The taxes that were collected were for the purpose of defence or law and order and the welfare concept was non existent
9
BUDGETPrinciple purpose of taxation
The governments of today have many sources of income but taxes remain an important source of income
Today governmentrsquos expenditures have also increased manifold
The main expenditure purpose is1Redistribution of income (from rich to poor) or help finance welfare activities and
2 To achieve economic objectives such as control of inflation economic growth employment and reduction of balance of payment deficit 10
BUDGETPrinciples of good TaxationSince the foundation of modern economy was laid there has been many changing ideas and philosophy on the role of government
Along side the idea and principle of good taxation has also evolved
Adam Smith the economist who wrote Wealth of Nation in 1776 said that a good tax has following four principles
1 A good tax should be equal an individual should be called upon to pay tax according to hisher ability to pay tax This is called progressive taxation where the rich pay the higher percentage of taxation then poor2 A good tax should be certain people are certain about how the tax works and how much has to be paid as well as when to pay
11
BUDGET
Principles of good Taxation
3 A good tax should be convenient People should be able to pay without any inconvenience
4 A good tax should be economical the cost of collecting and administering should not exceed revenues
12
BUDGETPrinciples of good Taxation
There are several other principles of modern taxation
These area Tax should be impartial two citizen who earn equal income and have same size of family should be taxed the sameb It should not be disincentive to hard work and therefore should not penalize for hard work ie that those who work hard and earn income should not be heavily taxedc The tax should be consistent with government policy If for example the government is trying to reduce inflation it should not pursue the policy of taxation which increases demand too much in the economy
13
BUDGETTypes of Taxation
Taxes tend to fall in two categories direct and indirect taxation
Direct taxation is a tax levied directly on individualrsquos income Whereas indirect taxation is levied on consumersrsquo expenditure or outlay
Following are the types of taxation1 Direct Taxes1048712 Income Tax1048712 Wealth Tax1048712 Workers Welfare Tax1048712 Capital tax
14
BUDGET2 Indirect Taxes1048712 Custom Duty1048712 Sales tax1048712 Excise Duty
3 Non- tax Revenue1048712 Income from Property and Enterprise1048712 Profit from Railways1048712 Profit from PTCL1048712 Profit from Post office1048712 Miscellaneous Foreign travel passport fee airport tax sale proceed on oil and tax etc
The government of Pakistan levies all the above type of taxes15
BUDGET
Advantages of Direct Taxes
Direct taxes tend to be progressive
People in the higher income groups pay greater taxes than poorpeople ie income tax is graduated so that high income earner pays a larger tax
Also projected wealth tax would apply to those owing more than a certain level of wealth
It is cheap and easy to collect Consider for example PAYE system which is used to collect income tax from wages and salary earner 16
BUDGET
Impact of TaxationTaxes have variety of impact as follows
On savings and investment Higher direct taxes reduce individualsrsquo and firmsrsquo ability to save and investTo a certain extent it depends on how much of the increase in taxes is financed from savings and how much from consumption
17
BUDGET
Impact of Taxation
On prices Higher direct taxes have deflationary effect on prices by reducing demand However trade unions may ask for higher wages to compensate for higher taxes and effect of this will be inflationary
18
BUDGET
Impact of Taxation
On economy Higher taxation will other things being equal reduce demand in the economy which will have deflationary effect on the economy
19
ADMINISTRATIVE CONTROLAdministrative AccountabilityAccording to Leonard D White accountability is lsquothe sum total of constitutional statutory administrative and judicial rules and precedents and the established practices by means of which publicofficials may be held accountable for their official actionsrsquo
It refers to the formal and specific location of responsibility vested in a person
While responsibility has a personal and moral connotations and is not necessarily related to formal status and power
Accountability is also defined as the answerability of a person in organization 20
ADMINISTRATIVE CONTROL
The Meaning of Control
Accountability is a kind of management Control
Control is the process of ensuring that actual activities conform to established standards and laid done procedures
Control helps managers to monitor the effectiveness of managers
21
ADMINISTRATIVE CONTROL
Types of Accountability
There are two types of accountability mechanism that make organizations to continue to achieve goals These are discussed below1Internal Control is exercised either by superior over the subordinates within the chain of hierarchy or by other parallel agencies in the executive branch of government
It consists of directing regulating supervising advising inspecting and evaluating
It should be continuously done without being felt This mechanism of accountability has positive results also 22
ADMINISTRATIVE CONTROL
Types of Accountability
2 External control is fitted outside the administrative machinery and works within the general constitutional framework of the system
It is exercised by the external bodies such as legislature and judiciary
23
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
BUDGET
Definition of Budget
Budget is an instrument of financial control and management
It is summary of intended expenditures along with proposals for how to meet this expenditure
It is also detailed plan of income and expenses expected over a period of time
It provides guidelines for managing future investment and expenses
6
BUDGET
Components of Public Income
Just as households have income governments also have source of income
The source of income for the government is taxes
Taxes are of various types
Besides taxes government have non tax receipts
7
BUDGETComponents of Public Income
Following are the component of government income
Tax Receipt can be divided into direct and indirect taxes
Direct tax is levied on income
Indirect tax is not directly on income but is paid through a product or service being consumed by user
You might have purchased a bottle of Coca Cola or some other drink on which the price is written plus sales tax The sales tax is indirect tax 8
BUDGET
Use of Taxes
During the Moghul period and later British period government pursued the policy of laissez-faire (leave alone) which meant that government chooses not to interfere with the economy or society
The taxes that were collected were for the purpose of defence or law and order and the welfare concept was non existent
9
BUDGETPrinciple purpose of taxation
The governments of today have many sources of income but taxes remain an important source of income
Today governmentrsquos expenditures have also increased manifold
The main expenditure purpose is1Redistribution of income (from rich to poor) or help finance welfare activities and
2 To achieve economic objectives such as control of inflation economic growth employment and reduction of balance of payment deficit 10
BUDGETPrinciples of good TaxationSince the foundation of modern economy was laid there has been many changing ideas and philosophy on the role of government
Along side the idea and principle of good taxation has also evolved
Adam Smith the economist who wrote Wealth of Nation in 1776 said that a good tax has following four principles
1 A good tax should be equal an individual should be called upon to pay tax according to hisher ability to pay tax This is called progressive taxation where the rich pay the higher percentage of taxation then poor2 A good tax should be certain people are certain about how the tax works and how much has to be paid as well as when to pay
11
BUDGET
Principles of good Taxation
3 A good tax should be convenient People should be able to pay without any inconvenience
4 A good tax should be economical the cost of collecting and administering should not exceed revenues
12
BUDGETPrinciples of good Taxation
There are several other principles of modern taxation
These area Tax should be impartial two citizen who earn equal income and have same size of family should be taxed the sameb It should not be disincentive to hard work and therefore should not penalize for hard work ie that those who work hard and earn income should not be heavily taxedc The tax should be consistent with government policy If for example the government is trying to reduce inflation it should not pursue the policy of taxation which increases demand too much in the economy
13
BUDGETTypes of Taxation
Taxes tend to fall in two categories direct and indirect taxation
Direct taxation is a tax levied directly on individualrsquos income Whereas indirect taxation is levied on consumersrsquo expenditure or outlay
Following are the types of taxation1 Direct Taxes1048712 Income Tax1048712 Wealth Tax1048712 Workers Welfare Tax1048712 Capital tax
14
BUDGET2 Indirect Taxes1048712 Custom Duty1048712 Sales tax1048712 Excise Duty
3 Non- tax Revenue1048712 Income from Property and Enterprise1048712 Profit from Railways1048712 Profit from PTCL1048712 Profit from Post office1048712 Miscellaneous Foreign travel passport fee airport tax sale proceed on oil and tax etc
The government of Pakistan levies all the above type of taxes15
BUDGET
Advantages of Direct Taxes
Direct taxes tend to be progressive
People in the higher income groups pay greater taxes than poorpeople ie income tax is graduated so that high income earner pays a larger tax
Also projected wealth tax would apply to those owing more than a certain level of wealth
It is cheap and easy to collect Consider for example PAYE system which is used to collect income tax from wages and salary earner 16
BUDGET
Impact of TaxationTaxes have variety of impact as follows
On savings and investment Higher direct taxes reduce individualsrsquo and firmsrsquo ability to save and investTo a certain extent it depends on how much of the increase in taxes is financed from savings and how much from consumption
17
BUDGET
Impact of Taxation
On prices Higher direct taxes have deflationary effect on prices by reducing demand However trade unions may ask for higher wages to compensate for higher taxes and effect of this will be inflationary
18
BUDGET
Impact of Taxation
On economy Higher taxation will other things being equal reduce demand in the economy which will have deflationary effect on the economy
19
ADMINISTRATIVE CONTROLAdministrative AccountabilityAccording to Leonard D White accountability is lsquothe sum total of constitutional statutory administrative and judicial rules and precedents and the established practices by means of which publicofficials may be held accountable for their official actionsrsquo
It refers to the formal and specific location of responsibility vested in a person
While responsibility has a personal and moral connotations and is not necessarily related to formal status and power
Accountability is also defined as the answerability of a person in organization 20
ADMINISTRATIVE CONTROL
The Meaning of Control
Accountability is a kind of management Control
Control is the process of ensuring that actual activities conform to established standards and laid done procedures
Control helps managers to monitor the effectiveness of managers
21
ADMINISTRATIVE CONTROL
Types of Accountability
There are two types of accountability mechanism that make organizations to continue to achieve goals These are discussed below1Internal Control is exercised either by superior over the subordinates within the chain of hierarchy or by other parallel agencies in the executive branch of government
It consists of directing regulating supervising advising inspecting and evaluating
It should be continuously done without being felt This mechanism of accountability has positive results also 22
ADMINISTRATIVE CONTROL
Types of Accountability
2 External control is fitted outside the administrative machinery and works within the general constitutional framework of the system
It is exercised by the external bodies such as legislature and judiciary
23
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
BUDGET
Components of Public Income
Just as households have income governments also have source of income
The source of income for the government is taxes
Taxes are of various types
Besides taxes government have non tax receipts
7
BUDGETComponents of Public Income
Following are the component of government income
Tax Receipt can be divided into direct and indirect taxes
Direct tax is levied on income
Indirect tax is not directly on income but is paid through a product or service being consumed by user
You might have purchased a bottle of Coca Cola or some other drink on which the price is written plus sales tax The sales tax is indirect tax 8
BUDGET
Use of Taxes
During the Moghul period and later British period government pursued the policy of laissez-faire (leave alone) which meant that government chooses not to interfere with the economy or society
The taxes that were collected were for the purpose of defence or law and order and the welfare concept was non existent
9
BUDGETPrinciple purpose of taxation
The governments of today have many sources of income but taxes remain an important source of income
Today governmentrsquos expenditures have also increased manifold
The main expenditure purpose is1Redistribution of income (from rich to poor) or help finance welfare activities and
2 To achieve economic objectives such as control of inflation economic growth employment and reduction of balance of payment deficit 10
BUDGETPrinciples of good TaxationSince the foundation of modern economy was laid there has been many changing ideas and philosophy on the role of government
Along side the idea and principle of good taxation has also evolved
Adam Smith the economist who wrote Wealth of Nation in 1776 said that a good tax has following four principles
1 A good tax should be equal an individual should be called upon to pay tax according to hisher ability to pay tax This is called progressive taxation where the rich pay the higher percentage of taxation then poor2 A good tax should be certain people are certain about how the tax works and how much has to be paid as well as when to pay
11
BUDGET
Principles of good Taxation
3 A good tax should be convenient People should be able to pay without any inconvenience
4 A good tax should be economical the cost of collecting and administering should not exceed revenues
12
BUDGETPrinciples of good Taxation
There are several other principles of modern taxation
These area Tax should be impartial two citizen who earn equal income and have same size of family should be taxed the sameb It should not be disincentive to hard work and therefore should not penalize for hard work ie that those who work hard and earn income should not be heavily taxedc The tax should be consistent with government policy If for example the government is trying to reduce inflation it should not pursue the policy of taxation which increases demand too much in the economy
13
BUDGETTypes of Taxation
Taxes tend to fall in two categories direct and indirect taxation
Direct taxation is a tax levied directly on individualrsquos income Whereas indirect taxation is levied on consumersrsquo expenditure or outlay
Following are the types of taxation1 Direct Taxes1048712 Income Tax1048712 Wealth Tax1048712 Workers Welfare Tax1048712 Capital tax
14
BUDGET2 Indirect Taxes1048712 Custom Duty1048712 Sales tax1048712 Excise Duty
3 Non- tax Revenue1048712 Income from Property and Enterprise1048712 Profit from Railways1048712 Profit from PTCL1048712 Profit from Post office1048712 Miscellaneous Foreign travel passport fee airport tax sale proceed on oil and tax etc
The government of Pakistan levies all the above type of taxes15
BUDGET
Advantages of Direct Taxes
Direct taxes tend to be progressive
People in the higher income groups pay greater taxes than poorpeople ie income tax is graduated so that high income earner pays a larger tax
Also projected wealth tax would apply to those owing more than a certain level of wealth
It is cheap and easy to collect Consider for example PAYE system which is used to collect income tax from wages and salary earner 16
BUDGET
Impact of TaxationTaxes have variety of impact as follows
On savings and investment Higher direct taxes reduce individualsrsquo and firmsrsquo ability to save and investTo a certain extent it depends on how much of the increase in taxes is financed from savings and how much from consumption
17
BUDGET
Impact of Taxation
On prices Higher direct taxes have deflationary effect on prices by reducing demand However trade unions may ask for higher wages to compensate for higher taxes and effect of this will be inflationary
18
BUDGET
Impact of Taxation
On economy Higher taxation will other things being equal reduce demand in the economy which will have deflationary effect on the economy
19
ADMINISTRATIVE CONTROLAdministrative AccountabilityAccording to Leonard D White accountability is lsquothe sum total of constitutional statutory administrative and judicial rules and precedents and the established practices by means of which publicofficials may be held accountable for their official actionsrsquo
It refers to the formal and specific location of responsibility vested in a person
While responsibility has a personal and moral connotations and is not necessarily related to formal status and power
Accountability is also defined as the answerability of a person in organization 20
ADMINISTRATIVE CONTROL
The Meaning of Control
Accountability is a kind of management Control
Control is the process of ensuring that actual activities conform to established standards and laid done procedures
Control helps managers to monitor the effectiveness of managers
21
ADMINISTRATIVE CONTROL
Types of Accountability
There are two types of accountability mechanism that make organizations to continue to achieve goals These are discussed below1Internal Control is exercised either by superior over the subordinates within the chain of hierarchy or by other parallel agencies in the executive branch of government
It consists of directing regulating supervising advising inspecting and evaluating
It should be continuously done without being felt This mechanism of accountability has positive results also 22
ADMINISTRATIVE CONTROL
Types of Accountability
2 External control is fitted outside the administrative machinery and works within the general constitutional framework of the system
It is exercised by the external bodies such as legislature and judiciary
23
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
BUDGETComponents of Public Income
Following are the component of government income
Tax Receipt can be divided into direct and indirect taxes
Direct tax is levied on income
Indirect tax is not directly on income but is paid through a product or service being consumed by user
You might have purchased a bottle of Coca Cola or some other drink on which the price is written plus sales tax The sales tax is indirect tax 8
BUDGET
Use of Taxes
During the Moghul period and later British period government pursued the policy of laissez-faire (leave alone) which meant that government chooses not to interfere with the economy or society
The taxes that were collected were for the purpose of defence or law and order and the welfare concept was non existent
9
BUDGETPrinciple purpose of taxation
The governments of today have many sources of income but taxes remain an important source of income
Today governmentrsquos expenditures have also increased manifold
The main expenditure purpose is1Redistribution of income (from rich to poor) or help finance welfare activities and
2 To achieve economic objectives such as control of inflation economic growth employment and reduction of balance of payment deficit 10
BUDGETPrinciples of good TaxationSince the foundation of modern economy was laid there has been many changing ideas and philosophy on the role of government
Along side the idea and principle of good taxation has also evolved
Adam Smith the economist who wrote Wealth of Nation in 1776 said that a good tax has following four principles
1 A good tax should be equal an individual should be called upon to pay tax according to hisher ability to pay tax This is called progressive taxation where the rich pay the higher percentage of taxation then poor2 A good tax should be certain people are certain about how the tax works and how much has to be paid as well as when to pay
11
BUDGET
Principles of good Taxation
3 A good tax should be convenient People should be able to pay without any inconvenience
4 A good tax should be economical the cost of collecting and administering should not exceed revenues
12
BUDGETPrinciples of good Taxation
There are several other principles of modern taxation
These area Tax should be impartial two citizen who earn equal income and have same size of family should be taxed the sameb It should not be disincentive to hard work and therefore should not penalize for hard work ie that those who work hard and earn income should not be heavily taxedc The tax should be consistent with government policy If for example the government is trying to reduce inflation it should not pursue the policy of taxation which increases demand too much in the economy
13
BUDGETTypes of Taxation
Taxes tend to fall in two categories direct and indirect taxation
Direct taxation is a tax levied directly on individualrsquos income Whereas indirect taxation is levied on consumersrsquo expenditure or outlay
Following are the types of taxation1 Direct Taxes1048712 Income Tax1048712 Wealth Tax1048712 Workers Welfare Tax1048712 Capital tax
14
BUDGET2 Indirect Taxes1048712 Custom Duty1048712 Sales tax1048712 Excise Duty
3 Non- tax Revenue1048712 Income from Property and Enterprise1048712 Profit from Railways1048712 Profit from PTCL1048712 Profit from Post office1048712 Miscellaneous Foreign travel passport fee airport tax sale proceed on oil and tax etc
The government of Pakistan levies all the above type of taxes15
BUDGET
Advantages of Direct Taxes
Direct taxes tend to be progressive
People in the higher income groups pay greater taxes than poorpeople ie income tax is graduated so that high income earner pays a larger tax
Also projected wealth tax would apply to those owing more than a certain level of wealth
It is cheap and easy to collect Consider for example PAYE system which is used to collect income tax from wages and salary earner 16
BUDGET
Impact of TaxationTaxes have variety of impact as follows
On savings and investment Higher direct taxes reduce individualsrsquo and firmsrsquo ability to save and investTo a certain extent it depends on how much of the increase in taxes is financed from savings and how much from consumption
17
BUDGET
Impact of Taxation
On prices Higher direct taxes have deflationary effect on prices by reducing demand However trade unions may ask for higher wages to compensate for higher taxes and effect of this will be inflationary
18
BUDGET
Impact of Taxation
On economy Higher taxation will other things being equal reduce demand in the economy which will have deflationary effect on the economy
19
ADMINISTRATIVE CONTROLAdministrative AccountabilityAccording to Leonard D White accountability is lsquothe sum total of constitutional statutory administrative and judicial rules and precedents and the established practices by means of which publicofficials may be held accountable for their official actionsrsquo
It refers to the formal and specific location of responsibility vested in a person
While responsibility has a personal and moral connotations and is not necessarily related to formal status and power
Accountability is also defined as the answerability of a person in organization 20
ADMINISTRATIVE CONTROL
The Meaning of Control
Accountability is a kind of management Control
Control is the process of ensuring that actual activities conform to established standards and laid done procedures
Control helps managers to monitor the effectiveness of managers
21
ADMINISTRATIVE CONTROL
Types of Accountability
There are two types of accountability mechanism that make organizations to continue to achieve goals These are discussed below1Internal Control is exercised either by superior over the subordinates within the chain of hierarchy or by other parallel agencies in the executive branch of government
It consists of directing regulating supervising advising inspecting and evaluating
It should be continuously done without being felt This mechanism of accountability has positive results also 22
ADMINISTRATIVE CONTROL
Types of Accountability
2 External control is fitted outside the administrative machinery and works within the general constitutional framework of the system
It is exercised by the external bodies such as legislature and judiciary
23
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
BUDGET
Use of Taxes
During the Moghul period and later British period government pursued the policy of laissez-faire (leave alone) which meant that government chooses not to interfere with the economy or society
The taxes that were collected were for the purpose of defence or law and order and the welfare concept was non existent
9
BUDGETPrinciple purpose of taxation
The governments of today have many sources of income but taxes remain an important source of income
Today governmentrsquos expenditures have also increased manifold
The main expenditure purpose is1Redistribution of income (from rich to poor) or help finance welfare activities and
2 To achieve economic objectives such as control of inflation economic growth employment and reduction of balance of payment deficit 10
BUDGETPrinciples of good TaxationSince the foundation of modern economy was laid there has been many changing ideas and philosophy on the role of government
Along side the idea and principle of good taxation has also evolved
Adam Smith the economist who wrote Wealth of Nation in 1776 said that a good tax has following four principles
1 A good tax should be equal an individual should be called upon to pay tax according to hisher ability to pay tax This is called progressive taxation where the rich pay the higher percentage of taxation then poor2 A good tax should be certain people are certain about how the tax works and how much has to be paid as well as when to pay
11
BUDGET
Principles of good Taxation
3 A good tax should be convenient People should be able to pay without any inconvenience
4 A good tax should be economical the cost of collecting and administering should not exceed revenues
12
BUDGETPrinciples of good Taxation
There are several other principles of modern taxation
These area Tax should be impartial two citizen who earn equal income and have same size of family should be taxed the sameb It should not be disincentive to hard work and therefore should not penalize for hard work ie that those who work hard and earn income should not be heavily taxedc The tax should be consistent with government policy If for example the government is trying to reduce inflation it should not pursue the policy of taxation which increases demand too much in the economy
13
BUDGETTypes of Taxation
Taxes tend to fall in two categories direct and indirect taxation
Direct taxation is a tax levied directly on individualrsquos income Whereas indirect taxation is levied on consumersrsquo expenditure or outlay
Following are the types of taxation1 Direct Taxes1048712 Income Tax1048712 Wealth Tax1048712 Workers Welfare Tax1048712 Capital tax
14
BUDGET2 Indirect Taxes1048712 Custom Duty1048712 Sales tax1048712 Excise Duty
3 Non- tax Revenue1048712 Income from Property and Enterprise1048712 Profit from Railways1048712 Profit from PTCL1048712 Profit from Post office1048712 Miscellaneous Foreign travel passport fee airport tax sale proceed on oil and tax etc
The government of Pakistan levies all the above type of taxes15
BUDGET
Advantages of Direct Taxes
Direct taxes tend to be progressive
People in the higher income groups pay greater taxes than poorpeople ie income tax is graduated so that high income earner pays a larger tax
Also projected wealth tax would apply to those owing more than a certain level of wealth
It is cheap and easy to collect Consider for example PAYE system which is used to collect income tax from wages and salary earner 16
BUDGET
Impact of TaxationTaxes have variety of impact as follows
On savings and investment Higher direct taxes reduce individualsrsquo and firmsrsquo ability to save and investTo a certain extent it depends on how much of the increase in taxes is financed from savings and how much from consumption
17
BUDGET
Impact of Taxation
On prices Higher direct taxes have deflationary effect on prices by reducing demand However trade unions may ask for higher wages to compensate for higher taxes and effect of this will be inflationary
18
BUDGET
Impact of Taxation
On economy Higher taxation will other things being equal reduce demand in the economy which will have deflationary effect on the economy
19
ADMINISTRATIVE CONTROLAdministrative AccountabilityAccording to Leonard D White accountability is lsquothe sum total of constitutional statutory administrative and judicial rules and precedents and the established practices by means of which publicofficials may be held accountable for their official actionsrsquo
It refers to the formal and specific location of responsibility vested in a person
While responsibility has a personal and moral connotations and is not necessarily related to formal status and power
Accountability is also defined as the answerability of a person in organization 20
ADMINISTRATIVE CONTROL
The Meaning of Control
Accountability is a kind of management Control
Control is the process of ensuring that actual activities conform to established standards and laid done procedures
Control helps managers to monitor the effectiveness of managers
21
ADMINISTRATIVE CONTROL
Types of Accountability
There are two types of accountability mechanism that make organizations to continue to achieve goals These are discussed below1Internal Control is exercised either by superior over the subordinates within the chain of hierarchy or by other parallel agencies in the executive branch of government
It consists of directing regulating supervising advising inspecting and evaluating
It should be continuously done without being felt This mechanism of accountability has positive results also 22
ADMINISTRATIVE CONTROL
Types of Accountability
2 External control is fitted outside the administrative machinery and works within the general constitutional framework of the system
It is exercised by the external bodies such as legislature and judiciary
23
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
BUDGETPrinciple purpose of taxation
The governments of today have many sources of income but taxes remain an important source of income
Today governmentrsquos expenditures have also increased manifold
The main expenditure purpose is1Redistribution of income (from rich to poor) or help finance welfare activities and
2 To achieve economic objectives such as control of inflation economic growth employment and reduction of balance of payment deficit 10
BUDGETPrinciples of good TaxationSince the foundation of modern economy was laid there has been many changing ideas and philosophy on the role of government
Along side the idea and principle of good taxation has also evolved
Adam Smith the economist who wrote Wealth of Nation in 1776 said that a good tax has following four principles
1 A good tax should be equal an individual should be called upon to pay tax according to hisher ability to pay tax This is called progressive taxation where the rich pay the higher percentage of taxation then poor2 A good tax should be certain people are certain about how the tax works and how much has to be paid as well as when to pay
11
BUDGET
Principles of good Taxation
3 A good tax should be convenient People should be able to pay without any inconvenience
4 A good tax should be economical the cost of collecting and administering should not exceed revenues
12
BUDGETPrinciples of good Taxation
There are several other principles of modern taxation
These area Tax should be impartial two citizen who earn equal income and have same size of family should be taxed the sameb It should not be disincentive to hard work and therefore should not penalize for hard work ie that those who work hard and earn income should not be heavily taxedc The tax should be consistent with government policy If for example the government is trying to reduce inflation it should not pursue the policy of taxation which increases demand too much in the economy
13
BUDGETTypes of Taxation
Taxes tend to fall in two categories direct and indirect taxation
Direct taxation is a tax levied directly on individualrsquos income Whereas indirect taxation is levied on consumersrsquo expenditure or outlay
Following are the types of taxation1 Direct Taxes1048712 Income Tax1048712 Wealth Tax1048712 Workers Welfare Tax1048712 Capital tax
14
BUDGET2 Indirect Taxes1048712 Custom Duty1048712 Sales tax1048712 Excise Duty
3 Non- tax Revenue1048712 Income from Property and Enterprise1048712 Profit from Railways1048712 Profit from PTCL1048712 Profit from Post office1048712 Miscellaneous Foreign travel passport fee airport tax sale proceed on oil and tax etc
The government of Pakistan levies all the above type of taxes15
BUDGET
Advantages of Direct Taxes
Direct taxes tend to be progressive
People in the higher income groups pay greater taxes than poorpeople ie income tax is graduated so that high income earner pays a larger tax
Also projected wealth tax would apply to those owing more than a certain level of wealth
It is cheap and easy to collect Consider for example PAYE system which is used to collect income tax from wages and salary earner 16
BUDGET
Impact of TaxationTaxes have variety of impact as follows
On savings and investment Higher direct taxes reduce individualsrsquo and firmsrsquo ability to save and investTo a certain extent it depends on how much of the increase in taxes is financed from savings and how much from consumption
17
BUDGET
Impact of Taxation
On prices Higher direct taxes have deflationary effect on prices by reducing demand However trade unions may ask for higher wages to compensate for higher taxes and effect of this will be inflationary
18
BUDGET
Impact of Taxation
On economy Higher taxation will other things being equal reduce demand in the economy which will have deflationary effect on the economy
19
ADMINISTRATIVE CONTROLAdministrative AccountabilityAccording to Leonard D White accountability is lsquothe sum total of constitutional statutory administrative and judicial rules and precedents and the established practices by means of which publicofficials may be held accountable for their official actionsrsquo
It refers to the formal and specific location of responsibility vested in a person
While responsibility has a personal and moral connotations and is not necessarily related to formal status and power
Accountability is also defined as the answerability of a person in organization 20
ADMINISTRATIVE CONTROL
The Meaning of Control
Accountability is a kind of management Control
Control is the process of ensuring that actual activities conform to established standards and laid done procedures
Control helps managers to monitor the effectiveness of managers
21
ADMINISTRATIVE CONTROL
Types of Accountability
There are two types of accountability mechanism that make organizations to continue to achieve goals These are discussed below1Internal Control is exercised either by superior over the subordinates within the chain of hierarchy or by other parallel agencies in the executive branch of government
It consists of directing regulating supervising advising inspecting and evaluating
It should be continuously done without being felt This mechanism of accountability has positive results also 22
ADMINISTRATIVE CONTROL
Types of Accountability
2 External control is fitted outside the administrative machinery and works within the general constitutional framework of the system
It is exercised by the external bodies such as legislature and judiciary
23
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
BUDGETPrinciples of good TaxationSince the foundation of modern economy was laid there has been many changing ideas and philosophy on the role of government
Along side the idea and principle of good taxation has also evolved
Adam Smith the economist who wrote Wealth of Nation in 1776 said that a good tax has following four principles
1 A good tax should be equal an individual should be called upon to pay tax according to hisher ability to pay tax This is called progressive taxation where the rich pay the higher percentage of taxation then poor2 A good tax should be certain people are certain about how the tax works and how much has to be paid as well as when to pay
11
BUDGET
Principles of good Taxation
3 A good tax should be convenient People should be able to pay without any inconvenience
4 A good tax should be economical the cost of collecting and administering should not exceed revenues
12
BUDGETPrinciples of good Taxation
There are several other principles of modern taxation
These area Tax should be impartial two citizen who earn equal income and have same size of family should be taxed the sameb It should not be disincentive to hard work and therefore should not penalize for hard work ie that those who work hard and earn income should not be heavily taxedc The tax should be consistent with government policy If for example the government is trying to reduce inflation it should not pursue the policy of taxation which increases demand too much in the economy
13
BUDGETTypes of Taxation
Taxes tend to fall in two categories direct and indirect taxation
Direct taxation is a tax levied directly on individualrsquos income Whereas indirect taxation is levied on consumersrsquo expenditure or outlay
Following are the types of taxation1 Direct Taxes1048712 Income Tax1048712 Wealth Tax1048712 Workers Welfare Tax1048712 Capital tax
14
BUDGET2 Indirect Taxes1048712 Custom Duty1048712 Sales tax1048712 Excise Duty
3 Non- tax Revenue1048712 Income from Property and Enterprise1048712 Profit from Railways1048712 Profit from PTCL1048712 Profit from Post office1048712 Miscellaneous Foreign travel passport fee airport tax sale proceed on oil and tax etc
The government of Pakistan levies all the above type of taxes15
BUDGET
Advantages of Direct Taxes
Direct taxes tend to be progressive
People in the higher income groups pay greater taxes than poorpeople ie income tax is graduated so that high income earner pays a larger tax
Also projected wealth tax would apply to those owing more than a certain level of wealth
It is cheap and easy to collect Consider for example PAYE system which is used to collect income tax from wages and salary earner 16
BUDGET
Impact of TaxationTaxes have variety of impact as follows
On savings and investment Higher direct taxes reduce individualsrsquo and firmsrsquo ability to save and investTo a certain extent it depends on how much of the increase in taxes is financed from savings and how much from consumption
17
BUDGET
Impact of Taxation
On prices Higher direct taxes have deflationary effect on prices by reducing demand However trade unions may ask for higher wages to compensate for higher taxes and effect of this will be inflationary
18
BUDGET
Impact of Taxation
On economy Higher taxation will other things being equal reduce demand in the economy which will have deflationary effect on the economy
19
ADMINISTRATIVE CONTROLAdministrative AccountabilityAccording to Leonard D White accountability is lsquothe sum total of constitutional statutory administrative and judicial rules and precedents and the established practices by means of which publicofficials may be held accountable for their official actionsrsquo
It refers to the formal and specific location of responsibility vested in a person
While responsibility has a personal and moral connotations and is not necessarily related to formal status and power
Accountability is also defined as the answerability of a person in organization 20
ADMINISTRATIVE CONTROL
The Meaning of Control
Accountability is a kind of management Control
Control is the process of ensuring that actual activities conform to established standards and laid done procedures
Control helps managers to monitor the effectiveness of managers
21
ADMINISTRATIVE CONTROL
Types of Accountability
There are two types of accountability mechanism that make organizations to continue to achieve goals These are discussed below1Internal Control is exercised either by superior over the subordinates within the chain of hierarchy or by other parallel agencies in the executive branch of government
It consists of directing regulating supervising advising inspecting and evaluating
It should be continuously done without being felt This mechanism of accountability has positive results also 22
ADMINISTRATIVE CONTROL
Types of Accountability
2 External control is fitted outside the administrative machinery and works within the general constitutional framework of the system
It is exercised by the external bodies such as legislature and judiciary
23
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
BUDGET
Principles of good Taxation
3 A good tax should be convenient People should be able to pay without any inconvenience
4 A good tax should be economical the cost of collecting and administering should not exceed revenues
12
BUDGETPrinciples of good Taxation
There are several other principles of modern taxation
These area Tax should be impartial two citizen who earn equal income and have same size of family should be taxed the sameb It should not be disincentive to hard work and therefore should not penalize for hard work ie that those who work hard and earn income should not be heavily taxedc The tax should be consistent with government policy If for example the government is trying to reduce inflation it should not pursue the policy of taxation which increases demand too much in the economy
13
BUDGETTypes of Taxation
Taxes tend to fall in two categories direct and indirect taxation
Direct taxation is a tax levied directly on individualrsquos income Whereas indirect taxation is levied on consumersrsquo expenditure or outlay
Following are the types of taxation1 Direct Taxes1048712 Income Tax1048712 Wealth Tax1048712 Workers Welfare Tax1048712 Capital tax
14
BUDGET2 Indirect Taxes1048712 Custom Duty1048712 Sales tax1048712 Excise Duty
3 Non- tax Revenue1048712 Income from Property and Enterprise1048712 Profit from Railways1048712 Profit from PTCL1048712 Profit from Post office1048712 Miscellaneous Foreign travel passport fee airport tax sale proceed on oil and tax etc
The government of Pakistan levies all the above type of taxes15
BUDGET
Advantages of Direct Taxes
Direct taxes tend to be progressive
People in the higher income groups pay greater taxes than poorpeople ie income tax is graduated so that high income earner pays a larger tax
Also projected wealth tax would apply to those owing more than a certain level of wealth
It is cheap and easy to collect Consider for example PAYE system which is used to collect income tax from wages and salary earner 16
BUDGET
Impact of TaxationTaxes have variety of impact as follows
On savings and investment Higher direct taxes reduce individualsrsquo and firmsrsquo ability to save and investTo a certain extent it depends on how much of the increase in taxes is financed from savings and how much from consumption
17
BUDGET
Impact of Taxation
On prices Higher direct taxes have deflationary effect on prices by reducing demand However trade unions may ask for higher wages to compensate for higher taxes and effect of this will be inflationary
18
BUDGET
Impact of Taxation
On economy Higher taxation will other things being equal reduce demand in the economy which will have deflationary effect on the economy
19
ADMINISTRATIVE CONTROLAdministrative AccountabilityAccording to Leonard D White accountability is lsquothe sum total of constitutional statutory administrative and judicial rules and precedents and the established practices by means of which publicofficials may be held accountable for their official actionsrsquo
It refers to the formal and specific location of responsibility vested in a person
While responsibility has a personal and moral connotations and is not necessarily related to formal status and power
Accountability is also defined as the answerability of a person in organization 20
ADMINISTRATIVE CONTROL
The Meaning of Control
Accountability is a kind of management Control
Control is the process of ensuring that actual activities conform to established standards and laid done procedures
Control helps managers to monitor the effectiveness of managers
21
ADMINISTRATIVE CONTROL
Types of Accountability
There are two types of accountability mechanism that make organizations to continue to achieve goals These are discussed below1Internal Control is exercised either by superior over the subordinates within the chain of hierarchy or by other parallel agencies in the executive branch of government
It consists of directing regulating supervising advising inspecting and evaluating
It should be continuously done without being felt This mechanism of accountability has positive results also 22
ADMINISTRATIVE CONTROL
Types of Accountability
2 External control is fitted outside the administrative machinery and works within the general constitutional framework of the system
It is exercised by the external bodies such as legislature and judiciary
23
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
BUDGETPrinciples of good Taxation
There are several other principles of modern taxation
These area Tax should be impartial two citizen who earn equal income and have same size of family should be taxed the sameb It should not be disincentive to hard work and therefore should not penalize for hard work ie that those who work hard and earn income should not be heavily taxedc The tax should be consistent with government policy If for example the government is trying to reduce inflation it should not pursue the policy of taxation which increases demand too much in the economy
13
BUDGETTypes of Taxation
Taxes tend to fall in two categories direct and indirect taxation
Direct taxation is a tax levied directly on individualrsquos income Whereas indirect taxation is levied on consumersrsquo expenditure or outlay
Following are the types of taxation1 Direct Taxes1048712 Income Tax1048712 Wealth Tax1048712 Workers Welfare Tax1048712 Capital tax
14
BUDGET2 Indirect Taxes1048712 Custom Duty1048712 Sales tax1048712 Excise Duty
3 Non- tax Revenue1048712 Income from Property and Enterprise1048712 Profit from Railways1048712 Profit from PTCL1048712 Profit from Post office1048712 Miscellaneous Foreign travel passport fee airport tax sale proceed on oil and tax etc
The government of Pakistan levies all the above type of taxes15
BUDGET
Advantages of Direct Taxes
Direct taxes tend to be progressive
People in the higher income groups pay greater taxes than poorpeople ie income tax is graduated so that high income earner pays a larger tax
Also projected wealth tax would apply to those owing more than a certain level of wealth
It is cheap and easy to collect Consider for example PAYE system which is used to collect income tax from wages and salary earner 16
BUDGET
Impact of TaxationTaxes have variety of impact as follows
On savings and investment Higher direct taxes reduce individualsrsquo and firmsrsquo ability to save and investTo a certain extent it depends on how much of the increase in taxes is financed from savings and how much from consumption
17
BUDGET
Impact of Taxation
On prices Higher direct taxes have deflationary effect on prices by reducing demand However trade unions may ask for higher wages to compensate for higher taxes and effect of this will be inflationary
18
BUDGET
Impact of Taxation
On economy Higher taxation will other things being equal reduce demand in the economy which will have deflationary effect on the economy
19
ADMINISTRATIVE CONTROLAdministrative AccountabilityAccording to Leonard D White accountability is lsquothe sum total of constitutional statutory administrative and judicial rules and precedents and the established practices by means of which publicofficials may be held accountable for their official actionsrsquo
It refers to the formal and specific location of responsibility vested in a person
While responsibility has a personal and moral connotations and is not necessarily related to formal status and power
Accountability is also defined as the answerability of a person in organization 20
ADMINISTRATIVE CONTROL
The Meaning of Control
Accountability is a kind of management Control
Control is the process of ensuring that actual activities conform to established standards and laid done procedures
Control helps managers to monitor the effectiveness of managers
21
ADMINISTRATIVE CONTROL
Types of Accountability
There are two types of accountability mechanism that make organizations to continue to achieve goals These are discussed below1Internal Control is exercised either by superior over the subordinates within the chain of hierarchy or by other parallel agencies in the executive branch of government
It consists of directing regulating supervising advising inspecting and evaluating
It should be continuously done without being felt This mechanism of accountability has positive results also 22
ADMINISTRATIVE CONTROL
Types of Accountability
2 External control is fitted outside the administrative machinery and works within the general constitutional framework of the system
It is exercised by the external bodies such as legislature and judiciary
23
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
BUDGETTypes of Taxation
Taxes tend to fall in two categories direct and indirect taxation
Direct taxation is a tax levied directly on individualrsquos income Whereas indirect taxation is levied on consumersrsquo expenditure or outlay
Following are the types of taxation1 Direct Taxes1048712 Income Tax1048712 Wealth Tax1048712 Workers Welfare Tax1048712 Capital tax
14
BUDGET2 Indirect Taxes1048712 Custom Duty1048712 Sales tax1048712 Excise Duty
3 Non- tax Revenue1048712 Income from Property and Enterprise1048712 Profit from Railways1048712 Profit from PTCL1048712 Profit from Post office1048712 Miscellaneous Foreign travel passport fee airport tax sale proceed on oil and tax etc
The government of Pakistan levies all the above type of taxes15
BUDGET
Advantages of Direct Taxes
Direct taxes tend to be progressive
People in the higher income groups pay greater taxes than poorpeople ie income tax is graduated so that high income earner pays a larger tax
Also projected wealth tax would apply to those owing more than a certain level of wealth
It is cheap and easy to collect Consider for example PAYE system which is used to collect income tax from wages and salary earner 16
BUDGET
Impact of TaxationTaxes have variety of impact as follows
On savings and investment Higher direct taxes reduce individualsrsquo and firmsrsquo ability to save and investTo a certain extent it depends on how much of the increase in taxes is financed from savings and how much from consumption
17
BUDGET
Impact of Taxation
On prices Higher direct taxes have deflationary effect on prices by reducing demand However trade unions may ask for higher wages to compensate for higher taxes and effect of this will be inflationary
18
BUDGET
Impact of Taxation
On economy Higher taxation will other things being equal reduce demand in the economy which will have deflationary effect on the economy
19
ADMINISTRATIVE CONTROLAdministrative AccountabilityAccording to Leonard D White accountability is lsquothe sum total of constitutional statutory administrative and judicial rules and precedents and the established practices by means of which publicofficials may be held accountable for their official actionsrsquo
It refers to the formal and specific location of responsibility vested in a person
While responsibility has a personal and moral connotations and is not necessarily related to formal status and power
Accountability is also defined as the answerability of a person in organization 20
ADMINISTRATIVE CONTROL
The Meaning of Control
Accountability is a kind of management Control
Control is the process of ensuring that actual activities conform to established standards and laid done procedures
Control helps managers to monitor the effectiveness of managers
21
ADMINISTRATIVE CONTROL
Types of Accountability
There are two types of accountability mechanism that make organizations to continue to achieve goals These are discussed below1Internal Control is exercised either by superior over the subordinates within the chain of hierarchy or by other parallel agencies in the executive branch of government
It consists of directing regulating supervising advising inspecting and evaluating
It should be continuously done without being felt This mechanism of accountability has positive results also 22
ADMINISTRATIVE CONTROL
Types of Accountability
2 External control is fitted outside the administrative machinery and works within the general constitutional framework of the system
It is exercised by the external bodies such as legislature and judiciary
23
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
BUDGET2 Indirect Taxes1048712 Custom Duty1048712 Sales tax1048712 Excise Duty
3 Non- tax Revenue1048712 Income from Property and Enterprise1048712 Profit from Railways1048712 Profit from PTCL1048712 Profit from Post office1048712 Miscellaneous Foreign travel passport fee airport tax sale proceed on oil and tax etc
The government of Pakistan levies all the above type of taxes15
BUDGET
Advantages of Direct Taxes
Direct taxes tend to be progressive
People in the higher income groups pay greater taxes than poorpeople ie income tax is graduated so that high income earner pays a larger tax
Also projected wealth tax would apply to those owing more than a certain level of wealth
It is cheap and easy to collect Consider for example PAYE system which is used to collect income tax from wages and salary earner 16
BUDGET
Impact of TaxationTaxes have variety of impact as follows
On savings and investment Higher direct taxes reduce individualsrsquo and firmsrsquo ability to save and investTo a certain extent it depends on how much of the increase in taxes is financed from savings and how much from consumption
17
BUDGET
Impact of Taxation
On prices Higher direct taxes have deflationary effect on prices by reducing demand However trade unions may ask for higher wages to compensate for higher taxes and effect of this will be inflationary
18
BUDGET
Impact of Taxation
On economy Higher taxation will other things being equal reduce demand in the economy which will have deflationary effect on the economy
19
ADMINISTRATIVE CONTROLAdministrative AccountabilityAccording to Leonard D White accountability is lsquothe sum total of constitutional statutory administrative and judicial rules and precedents and the established practices by means of which publicofficials may be held accountable for their official actionsrsquo
It refers to the formal and specific location of responsibility vested in a person
While responsibility has a personal and moral connotations and is not necessarily related to formal status and power
Accountability is also defined as the answerability of a person in organization 20
ADMINISTRATIVE CONTROL
The Meaning of Control
Accountability is a kind of management Control
Control is the process of ensuring that actual activities conform to established standards and laid done procedures
Control helps managers to monitor the effectiveness of managers
21
ADMINISTRATIVE CONTROL
Types of Accountability
There are two types of accountability mechanism that make organizations to continue to achieve goals These are discussed below1Internal Control is exercised either by superior over the subordinates within the chain of hierarchy or by other parallel agencies in the executive branch of government
It consists of directing regulating supervising advising inspecting and evaluating
It should be continuously done without being felt This mechanism of accountability has positive results also 22
ADMINISTRATIVE CONTROL
Types of Accountability
2 External control is fitted outside the administrative machinery and works within the general constitutional framework of the system
It is exercised by the external bodies such as legislature and judiciary
23
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
BUDGET
Advantages of Direct Taxes
Direct taxes tend to be progressive
People in the higher income groups pay greater taxes than poorpeople ie income tax is graduated so that high income earner pays a larger tax
Also projected wealth tax would apply to those owing more than a certain level of wealth
It is cheap and easy to collect Consider for example PAYE system which is used to collect income tax from wages and salary earner 16
BUDGET
Impact of TaxationTaxes have variety of impact as follows
On savings and investment Higher direct taxes reduce individualsrsquo and firmsrsquo ability to save and investTo a certain extent it depends on how much of the increase in taxes is financed from savings and how much from consumption
17
BUDGET
Impact of Taxation
On prices Higher direct taxes have deflationary effect on prices by reducing demand However trade unions may ask for higher wages to compensate for higher taxes and effect of this will be inflationary
18
BUDGET
Impact of Taxation
On economy Higher taxation will other things being equal reduce demand in the economy which will have deflationary effect on the economy
19
ADMINISTRATIVE CONTROLAdministrative AccountabilityAccording to Leonard D White accountability is lsquothe sum total of constitutional statutory administrative and judicial rules and precedents and the established practices by means of which publicofficials may be held accountable for their official actionsrsquo
It refers to the formal and specific location of responsibility vested in a person
While responsibility has a personal and moral connotations and is not necessarily related to formal status and power
Accountability is also defined as the answerability of a person in organization 20
ADMINISTRATIVE CONTROL
The Meaning of Control
Accountability is a kind of management Control
Control is the process of ensuring that actual activities conform to established standards and laid done procedures
Control helps managers to monitor the effectiveness of managers
21
ADMINISTRATIVE CONTROL
Types of Accountability
There are two types of accountability mechanism that make organizations to continue to achieve goals These are discussed below1Internal Control is exercised either by superior over the subordinates within the chain of hierarchy or by other parallel agencies in the executive branch of government
It consists of directing regulating supervising advising inspecting and evaluating
It should be continuously done without being felt This mechanism of accountability has positive results also 22
ADMINISTRATIVE CONTROL
Types of Accountability
2 External control is fitted outside the administrative machinery and works within the general constitutional framework of the system
It is exercised by the external bodies such as legislature and judiciary
23
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
BUDGET
Impact of TaxationTaxes have variety of impact as follows
On savings and investment Higher direct taxes reduce individualsrsquo and firmsrsquo ability to save and investTo a certain extent it depends on how much of the increase in taxes is financed from savings and how much from consumption
17
BUDGET
Impact of Taxation
On prices Higher direct taxes have deflationary effect on prices by reducing demand However trade unions may ask for higher wages to compensate for higher taxes and effect of this will be inflationary
18
BUDGET
Impact of Taxation
On economy Higher taxation will other things being equal reduce demand in the economy which will have deflationary effect on the economy
19
ADMINISTRATIVE CONTROLAdministrative AccountabilityAccording to Leonard D White accountability is lsquothe sum total of constitutional statutory administrative and judicial rules and precedents and the established practices by means of which publicofficials may be held accountable for their official actionsrsquo
It refers to the formal and specific location of responsibility vested in a person
While responsibility has a personal and moral connotations and is not necessarily related to formal status and power
Accountability is also defined as the answerability of a person in organization 20
ADMINISTRATIVE CONTROL
The Meaning of Control
Accountability is a kind of management Control
Control is the process of ensuring that actual activities conform to established standards and laid done procedures
Control helps managers to monitor the effectiveness of managers
21
ADMINISTRATIVE CONTROL
Types of Accountability
There are two types of accountability mechanism that make organizations to continue to achieve goals These are discussed below1Internal Control is exercised either by superior over the subordinates within the chain of hierarchy or by other parallel agencies in the executive branch of government
It consists of directing regulating supervising advising inspecting and evaluating
It should be continuously done without being felt This mechanism of accountability has positive results also 22
ADMINISTRATIVE CONTROL
Types of Accountability
2 External control is fitted outside the administrative machinery and works within the general constitutional framework of the system
It is exercised by the external bodies such as legislature and judiciary
23
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
BUDGET
Impact of Taxation
On prices Higher direct taxes have deflationary effect on prices by reducing demand However trade unions may ask for higher wages to compensate for higher taxes and effect of this will be inflationary
18
BUDGET
Impact of Taxation
On economy Higher taxation will other things being equal reduce demand in the economy which will have deflationary effect on the economy
19
ADMINISTRATIVE CONTROLAdministrative AccountabilityAccording to Leonard D White accountability is lsquothe sum total of constitutional statutory administrative and judicial rules and precedents and the established practices by means of which publicofficials may be held accountable for their official actionsrsquo
It refers to the formal and specific location of responsibility vested in a person
While responsibility has a personal and moral connotations and is not necessarily related to formal status and power
Accountability is also defined as the answerability of a person in organization 20
ADMINISTRATIVE CONTROL
The Meaning of Control
Accountability is a kind of management Control
Control is the process of ensuring that actual activities conform to established standards and laid done procedures
Control helps managers to monitor the effectiveness of managers
21
ADMINISTRATIVE CONTROL
Types of Accountability
There are two types of accountability mechanism that make organizations to continue to achieve goals These are discussed below1Internal Control is exercised either by superior over the subordinates within the chain of hierarchy or by other parallel agencies in the executive branch of government
It consists of directing regulating supervising advising inspecting and evaluating
It should be continuously done without being felt This mechanism of accountability has positive results also 22
ADMINISTRATIVE CONTROL
Types of Accountability
2 External control is fitted outside the administrative machinery and works within the general constitutional framework of the system
It is exercised by the external bodies such as legislature and judiciary
23
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
BUDGET
Impact of Taxation
On economy Higher taxation will other things being equal reduce demand in the economy which will have deflationary effect on the economy
19
ADMINISTRATIVE CONTROLAdministrative AccountabilityAccording to Leonard D White accountability is lsquothe sum total of constitutional statutory administrative and judicial rules and precedents and the established practices by means of which publicofficials may be held accountable for their official actionsrsquo
It refers to the formal and specific location of responsibility vested in a person
While responsibility has a personal and moral connotations and is not necessarily related to formal status and power
Accountability is also defined as the answerability of a person in organization 20
ADMINISTRATIVE CONTROL
The Meaning of Control
Accountability is a kind of management Control
Control is the process of ensuring that actual activities conform to established standards and laid done procedures
Control helps managers to monitor the effectiveness of managers
21
ADMINISTRATIVE CONTROL
Types of Accountability
There are two types of accountability mechanism that make organizations to continue to achieve goals These are discussed below1Internal Control is exercised either by superior over the subordinates within the chain of hierarchy or by other parallel agencies in the executive branch of government
It consists of directing regulating supervising advising inspecting and evaluating
It should be continuously done without being felt This mechanism of accountability has positive results also 22
ADMINISTRATIVE CONTROL
Types of Accountability
2 External control is fitted outside the administrative machinery and works within the general constitutional framework of the system
It is exercised by the external bodies such as legislature and judiciary
23
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
ADMINISTRATIVE CONTROLAdministrative AccountabilityAccording to Leonard D White accountability is lsquothe sum total of constitutional statutory administrative and judicial rules and precedents and the established practices by means of which publicofficials may be held accountable for their official actionsrsquo
It refers to the formal and specific location of responsibility vested in a person
While responsibility has a personal and moral connotations and is not necessarily related to formal status and power
Accountability is also defined as the answerability of a person in organization 20
ADMINISTRATIVE CONTROL
The Meaning of Control
Accountability is a kind of management Control
Control is the process of ensuring that actual activities conform to established standards and laid done procedures
Control helps managers to monitor the effectiveness of managers
21
ADMINISTRATIVE CONTROL
Types of Accountability
There are two types of accountability mechanism that make organizations to continue to achieve goals These are discussed below1Internal Control is exercised either by superior over the subordinates within the chain of hierarchy or by other parallel agencies in the executive branch of government
It consists of directing regulating supervising advising inspecting and evaluating
It should be continuously done without being felt This mechanism of accountability has positive results also 22
ADMINISTRATIVE CONTROL
Types of Accountability
2 External control is fitted outside the administrative machinery and works within the general constitutional framework of the system
It is exercised by the external bodies such as legislature and judiciary
23
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
ADMINISTRATIVE CONTROL
The Meaning of Control
Accountability is a kind of management Control
Control is the process of ensuring that actual activities conform to established standards and laid done procedures
Control helps managers to monitor the effectiveness of managers
21
ADMINISTRATIVE CONTROL
Types of Accountability
There are two types of accountability mechanism that make organizations to continue to achieve goals These are discussed below1Internal Control is exercised either by superior over the subordinates within the chain of hierarchy or by other parallel agencies in the executive branch of government
It consists of directing regulating supervising advising inspecting and evaluating
It should be continuously done without being felt This mechanism of accountability has positive results also 22
ADMINISTRATIVE CONTROL
Types of Accountability
2 External control is fitted outside the administrative machinery and works within the general constitutional framework of the system
It is exercised by the external bodies such as legislature and judiciary
23
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
ADMINISTRATIVE CONTROL
Types of Accountability
There are two types of accountability mechanism that make organizations to continue to achieve goals These are discussed below1Internal Control is exercised either by superior over the subordinates within the chain of hierarchy or by other parallel agencies in the executive branch of government
It consists of directing regulating supervising advising inspecting and evaluating
It should be continuously done without being felt This mechanism of accountability has positive results also 22
ADMINISTRATIVE CONTROL
Types of Accountability
2 External control is fitted outside the administrative machinery and works within the general constitutional framework of the system
It is exercised by the external bodies such as legislature and judiciary
23
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
ADMINISTRATIVE CONTROL
Types of Accountability
2 External control is fitted outside the administrative machinery and works within the general constitutional framework of the system
It is exercised by the external bodies such as legislature and judiciary
23
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
Conclusion
24
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-
Thank you for your kind attention
Thank you for your kind attention
FACILITATORProf Dr Mohammad Majid Mahmood
25
- Slide 1
- Slide 2
- Reflections
- BUDGET
- Slide 5
- Slide 6
- Slide 7
- Slide 8
- Slide 9
- Slide 10
- Slide 11
- Slide 12
- Slide 13
- Slide 14
- Slide 15
- Slide 16
- Slide 17
- Slide 18
- Slide 19
- ADMINISTRATIVE CONTROL
- Slide 21
- Slide 22
- Slide 23
- Conclusion
- Slide 25
-