Executive discretion in sports awards: a case study of Pakistan’s Olympians

This study examines the recent executive decision to award tax-free prizes to athletes in Pakistan, specifically analyzing the case of Arshad Nadeem’s Olympic gold medal award. It explores the tension between executive discretion and the principle of equality before the law within Pakistan’s legal framework. The research aims to assess the alignment of this decision with existing tax regulations and constitutional principles. Using a qualitative approach combining case study, doctrinal legal research and document analysis, the study evaluates relevant laws, policies and international practices. Findings indicate that the tax exemption decision lacks consistency with existing legal frameworks and may set problematic precedents. Recommendations include amending sports board constitutions, implementing a structured reward system, and establishing a dedicated Sports Excellence Fund. The study concludes that while celebrating athletic achievements is important, it should occur within a framework that upholds principles of equality, transparency and the rule of law.