The second part of the op-ed series explores the tax collector mind set in Pakistan: The tax collector in Pakistan generally thinks that the taxpayers in general are tax evaders and do not want to discharge their tax obligations voluntarily. In order to make them pay their due taxes under the law they need to be regulated and tax laws need to be enforced strictly. This perception has evolved over time. With a strong colonial legacy of bureaucratic behaviour, there is a disconnect between the tax collector and the taxpayer in terms of trust and cooperation to work for the common good of society. There are many reasons that can be traced to understand the level of distrust and clash of divergent mindsets like the Colonial legacy. The British rulers created an administrative system with the motive of strengthening their rule. After independence, the colonial system of laws and administration was adopted with little changes. The bureaucracy joining the service in the newly established country continued with its colonial mindset. Largely the mindset of being the servants to the public could not be inculcated. The tax-collecting machinery was also not an exception. The behaviour with the public continued to be of the master instead of being a public servant. No concept of facilitation in a true sense could ever be embedded in the overall approach of the tax bureaucracy as well. The tax collector in traditional society places less emphasis on guiding and facilitating the taxpayer and instead prefers to impose enforcement measures and create a nuisance. They do not communicate with each other in a friendly manner. The tax collector does not want to go to the grassroots level and interacts with his client who is contributing to the national exchequer. This mindset is counter-productive to the healthy tax culture as the policy formulation and implementation are done without contextualizing the local and cultural dynamics. A strong internal audit system brings a balance to the working of the officers. Other reasons include a lack of professional capacity and proper training, Unrealistic collection targets, Multiple fora and excessive litigation, Weak internal accountability, and Misuse of Tax Money. Lack of professional capacity and proper training: Ever since the reform efforts have been launched by successive governments the focus on improving and enhancing the professional capacity of the tax collectors was missing. There has never been a well-thought-out and concrete human resource development strategy building the professional capacity of the text collectors in a systematic manner. Isolated training programs with subjective selections have been launched but there has never been a comprehensive well-planned training and capacity-building strategy keeping in view the ever-changing requirements of a modern revenue agency. Unrealistic collection targets: Besides other obstacles in the way to developing a taxpayer-friendly mindset setting the tax machinery at the operational level usually complains about unrealistic and unevenly distributed text collection targets. The collection targets are assigned not giving due consideration to the ground realities and the potential of the area or a group of taxpayers. The follow-up of the text collection targets by the senior management is made minutely and on a day-to-day basis which forces the field officers to adopt every means to achieve the tax collection targets ignoring the genuine grievances and problems of the taxpayers. Multiple fora and excessive litigation: The taxpayer has the choice to avail of any available forums which include regular appeal, revision, ADRC, Federal Tax Ombudsman, and writ petition before the Honourable High Court. Excessive litigation and delays in decisions by the courts in tax cases are also among the factors that shape the mindset of a tax collector. Hard-working and honest text collectors are discouraged. They lose their motivation to positively and systematically conduct the tax audits of the defaulters. The higher courts are liberal in granting stays even without taking into account the departmental viewpoint. Judicial activism has contributed to developing distortion in the smooth and speedy realization of due taxes. Weak internal accountability: Internal accountability and check and balance an integral components of an organization guaranteeing its transparency and efficiency. A strong internal audit system also brings a balance to the working of the officers. It ensures the quality in the delivery of service and sustainability of the organization in the medium to long run. An efficient internal audit system safeguards the taxpayers from excesses and non-professional treatment. Unfortunately, the internal audit and accountability system of the Federal Board of revenue is not so efficient, robust, and unbiased. The least favourite officers are posted in internal audits. Therefore, the week internal audit system has been instrumental in developing a mindset of the tax collectors to act according to their whims instead of following the laws and rules in letter and spirit. In addition to this, the ill-planned and non-integrated IT system of FBR has paved the way for tax collectors to avoid due control and accountability. Misuse of Tax Money: The taxpayers have a feeling of mistrust and obscurity against the government as to the fact that the funds generated out of their taxes are not properly used rather, they are mishandled. In this background, many taxpayers don’t feel the moral obligation to fulfil their part of the social contract between the state and its citizens as long as the state doesn’t fulfil its duties toward the general public (To be Continued). Muhammad Ausaf Ashraf studies at Bahria University Islamabad. He is interested in history, political economy & South Asian politics; Saud Bin Ahsen works at a Public Policy think tank. Muhammad Ausaf Ashraf studies at Bahria University Islamabad. He is interested in history, political economy and South Asian politics; Saud Bin Ahsen works at a Public Policy think tank.