The elections for another five-year term (2018-2023), only two days away, are an occasion for national jubilation and celebration — a good omen for continuance and consolidation of democratic rule in Pakistan. The uninterrupted decade of democracy has been unprecedented in our history and its continuance presents an opportunity for ensuring sustainable peoples’ rule with socio-economic justice for all. Whosoever gets the mandate of masses or sits in the Opposition or becomes part of a Coalition, must strive for sustainable democracy and economic autarky — two daunting challenges faced by us. It is hoped that in the coming term, the legislators will not repeat mistakes of earlier decade and concentrate on these two goals. At the beginning of third decade of democracy, we must come out of “political cultism” – idol worshipping of personalities. The failure/fragility of democracy in Pakistan, among many other factors, is attributable to lack of democratic values within political parties -they are dominated by a single personality or handful of individuals with money power. It is sad to note that political parties, despite severe criticism from all on this point, are not ready to introduce democracy within their ranks. Unless these parties reform themselves by introducing fundamental changes in their working, there is little hope for sustainable democracy in Pakistan. In all established democracies, political parties regularly hold elections, publish their audited accounts, file tax returns, disclose details of expenses and names of donors — all these elements are conspicuous by their absence in our political culture. After coming into power, the politicians are not inclined to live like common men, surrendering all perks and privileges they are enjoying at the cost of taxpayers’ money. Rather, they heavily burden the masses with more and more indirect taxes — incidence on the poor during the last Decade of Democracy increased by 35 percent whereas on the rich individuals it decreased by 45 per cent through Finance Act 2018 alone! The present ill-directed, illogical, regressive and unfair tax system is widening the existing divide between the rich and the poor. Sole stress on indirect taxation [even under the garb of income taxation through presumptive tax regime on goods and services] is violative of the Constitution, only provinces have the right to levy any such tax. The federation through oppressive taxes is making the life of poor people more and more miserable with every passing day. To show higher growth in tax collection, the economic and social fabric of society is being ripped apart. Can democracy sustain in these circumstances? Democracy and taxes are interconnected as the concept of modern egalitarian State emerges from the sovereign right of the Parliament to levy taxes, spending them essentially for public welfare. The new government must concentrate on concrete programmes on all fronts to make Pakistan a truly egalitarian state. From 1960s, our rulers, civil and military alike, have done little to change the plight of the less privileged and provide universal pension for all citizens. After pushing the country into a deadly debt trap, our rulers express jubilation whenever they go to the International Monetary Fund (IMF) for bailouts. We know their prescription, yet want to repeat the mistake again and again in the hope of different results. Decades of economic dependence has made Pakistan a weak and vulnerable State. Sustainable democracy is not possible without throwing away yokes of economic subjugation and this is possible. To show higher tax collections, the economic and social fabric of our society is being ripped apart. Can democracy sustain itself in these circumstances? It needs to be emphasised that democracy and inequality cannot co-exist. Even during civilian rules, nothing worthwhile was done to end elitism. The state is still captive in the hands of militro-judicial-civil complex. They enjoy unprecedented tax-free perks, perquisites and benefits. Power and wealth are concentrated in the hands of elites. The legislators sitting in the Senate, National Assembly or provincial assemblies have been passing laws extorting exorbitant taxes from people to fund the luxuries of elites, their own salaries and perquisites have increased manifold, but the poor workers and tillers are suffering from hunger, malnutrition and diseases. Democracy is not meant for extravagances of elites and widening the rich-poor divide. The last two governments failed to tax the rich — rather gave them unprecedented exemptions and amnesties. Resources generated were wasted on excessive non-development expenses, including meeting colossal losses of Public Sector Enterprises (PSEs). The governments, federal and provincial alike, kept borrowing recklessly, accumulating loans/liabilities beyond their capacities to pay! The reasons why we have failed to establish sustainable democracy in Pakistan, amongst other factors, is the unwillingness of the ruling trio — indomitable military-civil bureaucracy, crooked politicians and unscrupulous businessmen — to pay due taxes. These classes — controlling 90 per cent of resources — contribute less than two percent in tax collection. They thrive on rent-seeking, indulge in corrupt practices and exploit the masses. They win elections through money power and then augment their economic might for further control, loot and plundering of public money. Sustainable democracy and responsible government is not possible in a State where the politicians, high-ranking civil and military officials and the rich openly defy tax laws and contribute negligibly for the poorer segments of society. Those who matter in the land — grab State lands in the name of rewards and what not — possess colossal wealth and incomes, but pay meagre income tax to the extent of salaried income and on retirement nothing, as pension is tax free. Let the Senate and the new national assembly, in a joint session, muster courage and ask for declaration of assets of all the serving and retired generals and judges so that the nation knows how they manage to amass enormous wealth from salary income. But before doing this the parliamentarians will have to start with themselves. First of all, they should make public how they maintain high living standards with meagre income declared in their tax returns. They should pass law requiring public disclosure of assets and liabilities of judges and high-ranking civil officials amongst others. Under this law, the political parties should also be required to file tax returns otherwise pay tax on donations and other receipts. If taken with sincerity, these acts will be the first streaks of dawn of good governance, rule of law and transparency in Pakistan. The writer is Advocate Supreme Court and Adjunct Faculty at Lahore University of Management Sciences (LUMS). Email: ikram@huzaimaikram.com; Twitter: @drikramulhaq Published in Daily Times, July 22nd 2018.