In fact NO. You need some proxies to do that.

If I may suggest, you can use for example the government earnings from income tax or vat in the period of your obsevation, and calculate them using gdp data in the same timeline as a proxy to get a rough tax rate. It is not as simple as that of course but I think you can try that.

As suggested by Satrio, you may be able to find semi-reliable ways to calculate historic tax rates from other historical financial information, such as financial statements.  I am not sure if you have them in Pakistan, but UK, US and Australia do have publicly available detailed financial reports for nearly all listed companies with detailed tax notes to the accounts from which it would be possible to obtain historic income tax, and goods and service tax rates.  If that suits the purpose of your research you could then explain how you obtained the estimation data as part of your write-up.  

Dear Allah Ditta Nawaz

Greetings,

Yes , I agree what Chris Kelly  and Satrio Pratomo  said.

Best Regards

Dear Allah Ditta, if you know the taxation rules, you could impute them to national income accounts (disposable income), then move backwards to generate gross taxation figures. This apply for microdata as well. Keep on the good work!

Dear Allah Ditta, I agree what Chris and Satrio said, in addition, you have to find Multinationals which operate in Pakistan with related parties but with Headquarter in US or Europe (so you can check directly on theirs Financial Statement published on theirs web site ) , also you can find it on web site of Big Four companies as the link:

https://home.kpmg.com/xx/en/home/services/tax/tax-tools-and-resources/tax-rates-online/corporate-tax-rates-table.html

Dear Artemio, Your contribution is highly appreciated.

If I calculate just only tax earned from multinational companies then I will be missing tax earnings from Individuals and this effects the more of my study.

please suggest...................

Hi Allah Ditta,

did you see this list of pakistan companies ?

Looking at only Multinationals controlled by US or European Companies, you can try to read theirs Financial Statement published on their web site , should be a part called "foreign tax rate" ....

http://download1.fbr.gov.pk/Docs/20154101641715153TaxDirectoryofallTaxpayersforTaxYear2014.pdf

Hi Allah Ditta, 

I found other useful information for you, the historical trend over the last 10 years :

https://home.kpmg.com/xx/en/home/services/tax/tax-tools-and-resources/tax-rates-online.html

Dear Ditta Nawaz;

I started to think and research on the fairest taxation for reaching fairest equality metrics in a community such as for income GINI coefficient.

I think on some functions for taxation of income and value-added taxation and goods and services taxation.

I think on linear, exponential, and similar functions which means that there will not be only one percentage (e.g. %5, %10, %20). Instead there will be a function for tax percentage. For instance for an income of 1000 units there will be a %1 income tax for an income of 500000 units there will be a %30 income tax depending on the function (linear, exponential, and similar functions).

Do you know any study that investigates and studies such taxation system with functions?

Are there any studies that research on the fairest taxation system?

Have a nice day

Best Regards

Burak