The tax structure has been improved by the adoption of fiscal decentralisation policies by many countries. Taxpayers in Pakistan, however, had difficulties as a result of poor implementation of the devolution plan. This raises questions regarding Pakistan's devolution strategy's effectiveness. For the purpose, the present research was conducted to investigate inconvenience being confronted by the taxpayers after decentralization in Khyber Pakhtunkhwa province. The subject under study is a deficient area of research. The study offers firsthand data on the challenges taxpayers encountered as a result of decentralization. It is the first to document taxpayers' firsthand experiences. The primary data through designed questionnaire were collected from all four categories of 400 taxpayers belonging to ten major services sectors. The Ordinal Logistic model's result showed that every independent variable, including complex tax laws, trust deficit and haphazard taxation system, had a negative effect on the inconvenience that taxpayers faced following devolution. However, tax laws complexities is more likely to cause inconvenience than haphazardness and mistrust. This leads to the conclusion that Khyber Pakhtunkhwa province was unable to set up a framework that would have made the services sector convenient to operate after fiscal decentralisation. Therefore, Pakistan's tax system needs to be simplified and integrated in light of the post-decentralization circumstances.

Keywords: Decentralization, Inconvenience, Complexities, Services Tax, Taxpayers

JEL Classification: H20, H21, K34