Sir: Tax culture is certainly the very first and foremost priority given by the country as it being the supreme source of revenue of a state, that’s why every country puts its hardest efforts to maintain a good image of integrity in front of populace. The current tax regime of Pakistan has failed to facilitate the citizens. Simultaneously, oppressing and crushing the low and middle class families. Nothing has remained untaxed whether through direct or indirect procedure. The government has even made the scenario of increments in tax collection for the next year as well and this will deliberately throw us in a dismal state. Briefly, the reasons due to which people do not pay taxes are, lack of awareness about tax system, harassment of the tax payers, corruption in the administration, dependence on sales, income and custom taxes, red tapism, and the bizarre tax procedure as compared to other countries. The present government must ensure endeavors, tax amnesty and earn the belief of people. ASIF MURAD UMRANI Karachi