The province of Sindh boasts a host of potential economic and geographic advantages. However, its recent growth and social development trends indicate that Sindh is not realizing its full potential. A key constraint is the low levels of resource mobilization. The province’s own revenue collection remains relatively static vis-a-vis provincial GDP, despite some success after it started collecting GST on services post-devolution.
  

The institutional mechanism of provincial tax collection before devolution was a carry-over from the British days. However, the formation of Sindh Revenue Board (SRB) to collect GST on services after devolution, and the recent wave of IT-based automation of tax related processes in other tax departments offer optimism, provided the challenges discussed in this paper are resolved systematically.