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CRITICAL THINKING RUBRIC Not Proficient Some Proficiency Proficient Highly Proficient Points Received (10 x 5) Identified and Explained Issues Fails to identify, summarize, or explain the main problem or question, or represents the issues inaccurately or inappropriately. Identifies main issues but does not summarize or explain them clearly or sufficiently. Successfully identifies and summarizes the main issues, but does not explain why/how they are problems or create questions. Clearly identifies and summarizes main issues and successfully and identifies implicit issues, addressing their relationship to each other. Recognizes Stakeholders and Contexts Fails to accurately identify and explain any context for the issues or presents problems as having no connections to other contexts. Shows some understanding of the influences of theoretical contexts on stakeholders, but does not identify any specific ones relevant to situation at hand. Correctly identified all the empirical and most of the theoretical contexts relevant to all the main stakeholders in the situation. Not only correctly identifies all the contexts relevant to stakeholders, but also finds minor stakeholders and contexts and shows conflicts of interests among them. Takes Intellectual Risks Stays strictly within the guidelines of the assignment. Considers new directions or approaches without going beyond the guidelines of the assignment. Incorporates new directions or approaches to the assignment in the final product. Actively seeks out and follows through on untested and potentially risky directions or approaches to the assignment in the final product. Evaluates Assumptions Fails to identify and evaluate any of the important assumptions behind the recommendations made. Identifies some of the most important assumptions, but does not evaluate them for plausibility or clarity. Identifies and evaluates all the important assumptions, but not the ones deeper in the background–the more abstract ones. Not only identifies and evaluates all the important assumptions, but also some the more hidden, more abstract ones. Innovative Thinking Merely restates existing ideas. Experiments with creating a novel or unique idea, format, or product. Actually creates a novel or unique idea, identifies a new void, or proposes a new product. Extends a novel or unique idea, question, format, or product to create new knowledge or knowledge that crosses boundaries. Each student will be required to find a current article about a marketing development in the business press (The Wall Street Journal, BBC, CNBC, Bloomberg, Businessweek.
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In our research paper titled "Qualitative Analysis on Tax Evasion and Reasons for Reluctance to Join ATL in Pakistan," we delve into the intricate dynamics of tax compliance and explore the underlying reasons why individuals in Pakistan might hesitate to become a part of the Active Taxpayer List (ATL) within the framework of business law and taxation. With a multidisciplinary approach, our team of five researchers embarked on an in-depth exploration of tax evasion behaviors and the factors influencing them. Through qualitative analysis, we aimed to unravel the complex interplay of socio-economic, cultural, and institutional factors shaping tax compliance attitudes among Pakistani taxpayers. Drawing on a diverse range of qualitative research methods, including interviews, focus groups, and content analysis, we gathered rich insights from a diverse sample of individuals representing various sectors of the economy. By immersing ourselves in the lived experiences and perceptions of taxpayers, tax advisors, and legal experts, we uncovered nuanced perspectives on tax evasion practices and attitudes toward ATL membership. Our findings highlight the multifaceted nature of tax evasion in Pakistan, shedding light on both the motivations driving non-compliance and the barriers to ATL enrollment. From perceived inefficiencies in the tax system to cultural norms and trust deficits in governmental institutions, our research identifies a myriad of factors contributing to tax evasion behavior and reluctance to join ATL. Furthermore, our study offers valuable implications for policymakers, tax authorities, and business stakeholders seeking to enhance tax compliance and foster a culture of transparency and accountability in Pakistan's taxation landscape. By addressing the underlying drivers of tax evasion and promoting the benefits of ATL membership, policymakers can design more effective strategies to broaden the tax base and promote sustainable economic development. In conclusion, our research paper represents a comprehensive endeavor to deepen our understanding of tax compliance dynamics in Pakistan and elucidate the complexities surrounding ATL enrollment. By unraveling the intricacies of tax evasion behaviors and attitudes, we hope to contribute to informed policymaking and foster a culture of tax compliance and integrity in Pakistan's business and taxation environment.
Challenges and Opportunities: A Qualitative Study on Tax Compliance in Pakistan
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Challenges and Opportunities: A Qualitative Study on Tax Compliance in Pakistan
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