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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.

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1. EXECUTIVE SUMMARY There are around 8 Tonne to 10 Tonnes of Slaughterhouse waste produced daily in the slaughter houses which perform slaughtering and dressing in limits of MYSORE Municipal Corporation. Slaughterhouse waste need significant treatment for a sustainable and safe discharge to the environment due tothe high content of organics and nutrients. Therefore, the treatment and final disposal of Slaughterhouse waste are a public health necessity. Slaughterhouse waste has become a major source of pollution in the State of Karnataka. Meat processing effluents are becoming one of the major agribusinesses concerns due to the vast amount of water used during slaughtering, processing, and cleaning of the slaughtering facilities. Slaughterhouse waste management system is very poor and several measures are being taken for the effective management of wastes generated. There are hardly any chicken stalls in the state with their own waste management systems. Scientific disposal of such waste is quite expensive and is the reason why they cannot have their own waste management system. Presently the stall owners pay people to have the waste dumped intorivers, streams, roads side etc. There are groups of people engaged in this activity. a. LAWS Slaughterhouse without waste management system will not be issued license as per the new food safety standard Act. Hotels are not permitted to buy meat from unlicensed stalls. In such a situation, a number of slaughterhouse will have to shut their shops. To avoid this, centralised poultry waste management system is the only solution. Dry rendering plants (Dehydration System) for every district will be a proper solution. b. DEHYDRATION SYSTEM The waste including the feathers undergoes process of hydrolysis by which it is cooked and broken down. Being processed under high pressure and at high temperature renders the waste free of any microbes. Cyclone separator, condenser, scrubber, ETP (Effluent treatment plant), Bio filter and chimney ensure that there is no environmental pollution. The processing of a batch takes about 4 to 5 hours and 4 such batches can be processed per day totalling to 15 Tonnes waste can be processed per day. 2. COMPANY PROFILE AND QUALIFICATIONS Company Name SLICE UP ORGANIC PRODUCT PVT LTD. Company Category Company limited by Shares Company Sub Category Non-govt company Date of Incorporation 20-11-2021 Registered Address SLICE UP ORGANIC PRODUCT PVT LTD.. Muttil North, Wayanad. ABOUT US We started our journey in the field of Rendering plant focused on poultry rendering plants since 2021 as a Private Limited Company. As of now we had supplied poultry meal to almost many companies all over India. Company is running 2 rendering plants at Wayanad and Kollam . Qualifications of the Company 1. Our Company and its teams are experienced in the field of Installation, Maintenance, Running of the Rendering Unit. 2. Our Company Slice Up Organic Product PVT LTD is an Innovator who strives to int

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