Recent waves of modernization and digitization of Federal Board of Revenue and Tax evading as well as avoiding culture in Pakistan are in conflict. At one hand, tax payers avoid to be fair in tax settlements, on the other hand, FBR is striving to develop more transparent tax system in Pakistan. In this research, we have explored the strategic and experts’ opinion for later i.e. with respect to digitization of taxation system in Pakistan. For which, Panel discussions of industry experts, senior economist and strategic persons have been utilized. This study may assist tax bodies to understand the causes of avoiding income tax e-filing and evasion, in such a way, new policies which needs to be implemented in order to minimize the size of undocumented economy through removing possible causes or reasons of avoiding income e-filing. As Tax collection authorities are trying their max to increase the public revenue collection, hence the need of documentation of economy is inevitable.

Present research is an effort to diagnose the exigent determinants of exports in Finland by using time series data from 1993-2020. The study employs vector-error correction model (VECM) by using Johansen technique to co-integration. The empirical findings of the co-integration indicate the existence of significant relationship between exports and its various determinants in the long-run. The results of VECM revealed that exchange rate and remittances are significant and positive determinants of Finland’s exports in the long run. In the meanwhile, the impact of exchange rate and remittances is significant but negative on the exports of Finland in the short-run. On the other hand, industrial growth and corruption are incorporated in the model as exogenous factors in short-run dynamics. The impact of industrial growth is positive and significant on the exports performance while the corruption is negatively affecting the exports for Finnish economy. The study suggests a conducive and stable exchange rate policy and control on corruption to encourage exports.