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The federal income tax is the largest source of revenue for the U.S. government. Federal income tax is used for various expenses ranging from building and repairing the country’s infrastructure to improving education and public transportation and providing disaster relief.
In Pakistan, the establishment of an Ombudsman institution was advocated in Article 276 of the Interim Constitution of 1972, which provided for the appointment of a Federal Ombudsman and Provincial Ombudsmen.
The Constitution of 1973 provided for the establishment of Federal Ombudsman, and the institution was eventually created through the Establishment of the Office of Wafaqi Mohtasib (Ombudsman) Order of 1983, which was the President’s first order of 1983.
On 8 August 1983, the Ombudsman began functioning. Other Ombudsman institutions in Pakistan include Provincial Ombudsman offices in Khyber Pakhtunkhwa, Punjab, Baluchistan, Sindh, and Azad Jammu and Kashmir;
Federal Banking Ombudsman; Federal Insurance Ombudsman; Federal Tax Ombudsman; Federal Ombudsman for Protection of Women against Harassment at Workplace; and Provincial Ombudsman for Protection of Women
against Harassment at Workplace in Punjab and Sindh. All Ombudsmen institutions informally collaborate through the Forum of Pakistan Ombudsmen (FPO). They are also affiliated with the Asian Ombudsman Association (AOA), the International Ombudsman Institute (IOI), and the OIC Ombudsman Association.[7][8]
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