Pathological analysis of Afghanistan’s tax system in the light of tax principles
Today, financial law scholars consider taxes and tax policies to be extremely important and vital in a country's economy. Having a functional and successful tax system can steer a country towards development and minimize economic and social problems. This tax system is always subject to the mac...
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Ferdowsi University of Mashhad
2025-02-01
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| Series: | دانشنامه حقوق اقتصادی |
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| Online Access: | https://lawecon.um.ac.ir/article_46052_69aad4c66fa4ef791799fd359a066b38.pdf |
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| author | Ariyan Ghassemi Alireza Mohseny |
| author_facet | Ariyan Ghassemi Alireza Mohseny |
| author_sort | Ariyan Ghassemi |
| collection | DOAJ |
| description | Today, financial law scholars consider taxes and tax policies to be extremely important and vital in a country's economy. Having a functional and successful tax system can steer a country towards development and minimize economic and social problems. This tax system is always subject to the macroeconomic policies of the ruling power, and the government resorts to a tool called law to enforce these policies.In this research, by collecting resources through library-internet methods and by analysis and description, Afghanistan's tax system has been examined from beginning to end in the laws and regulations of tax principles. However, the main question is: what challenges does Afghanistan's tax system face in light of tax principles as a criterion? On the other hand, if it is assumed that despite adhering to some tax principles, Afghanistan's tax system is still not transparent and accountable and cannot cover the enormous public expenses through taxes, it must be said that what causes problems in the collection and enforcement of tax regulations is the ambiguity and multiplicity of tax regulations. Furthermore, the lack of specialists and budget has prevented the government from creating an electronic system for tax calculations and banking. Therefore, precise oversight and control over tax collection methods do not occur, which leads to widespread tax evasion, collusion, non-payment, and concealment of income. These factors have led to the emergence of tax challenges and damages in the tax system. By creating an electronic system, precise and easy monitoring of tax collection and enforcement, raising public awareness of tax matters, preventing tax evasion, and increasing customs tariffs on imported products, the desired outcome of the tax system can be achieved. |
| format | Article |
| id | doaj-art-e4fa8b6ad11c4d038cc9b210b0e6fed7 |
| institution | DOAJ |
| issn | 2322-4177 2717-333X |
| language | fas |
| publishDate | 2025-02-01 |
| publisher | Ferdowsi University of Mashhad |
| record_format | Article |
| series | دانشنامه حقوق اقتصادی |
| spelling | doaj-art-e4fa8b6ad11c4d038cc9b210b0e6fed72025-08-20T02:41:14ZfasFerdowsi University of Mashhadدانشنامه حقوق اقتصادی2322-41772717-333X2025-02-01312618520210.22067/economlaw.2024.88871.138346052Pathological analysis of Afghanistan’s tax system in the light of tax principlesAriyan Ghassemi0Alireza Mohseny1Assistant Professor, Department of Public Law, Qom University of Religions and Religions, IranMaster's graduate in Public Law, Faculty of Law, Mofid University, Qom, Iran.Today, financial law scholars consider taxes and tax policies to be extremely important and vital in a country's economy. Having a functional and successful tax system can steer a country towards development and minimize economic and social problems. This tax system is always subject to the macroeconomic policies of the ruling power, and the government resorts to a tool called law to enforce these policies.In this research, by collecting resources through library-internet methods and by analysis and description, Afghanistan's tax system has been examined from beginning to end in the laws and regulations of tax principles. However, the main question is: what challenges does Afghanistan's tax system face in light of tax principles as a criterion? On the other hand, if it is assumed that despite adhering to some tax principles, Afghanistan's tax system is still not transparent and accountable and cannot cover the enormous public expenses through taxes, it must be said that what causes problems in the collection and enforcement of tax regulations is the ambiguity and multiplicity of tax regulations. Furthermore, the lack of specialists and budget has prevented the government from creating an electronic system for tax calculations and banking. Therefore, precise oversight and control over tax collection methods do not occur, which leads to widespread tax evasion, collusion, non-payment, and concealment of income. These factors have led to the emergence of tax challenges and damages in the tax system. By creating an electronic system, precise and easy monitoring of tax collection and enforcement, raising public awareness of tax matters, preventing tax evasion, and increasing customs tariffs on imported products, the desired outcome of the tax system can be achieved.https://lawecon.um.ac.ir/article_46052_69aad4c66fa4ef791799fd359a066b38.pdftax systempathological analysistax principles: afghanistan |
| spellingShingle | Ariyan Ghassemi Alireza Mohseny Pathological analysis of Afghanistan’s tax system in the light of tax principles دانشنامه حقوق اقتصادی tax system pathological analysis tax principles: afghanistan |
| title | Pathological analysis of Afghanistan’s tax system in the light of tax principles |
| title_full | Pathological analysis of Afghanistan’s tax system in the light of tax principles |
| title_fullStr | Pathological analysis of Afghanistan’s tax system in the light of tax principles |
| title_full_unstemmed | Pathological analysis of Afghanistan’s tax system in the light of tax principles |
| title_short | Pathological analysis of Afghanistan’s tax system in the light of tax principles |
| title_sort | pathological analysis of afghanistan s tax system in the light of tax principles |
| topic | tax system pathological analysis tax principles: afghanistan |
| url | https://lawecon.um.ac.ir/article_46052_69aad4c66fa4ef791799fd359a066b38.pdf |
| work_keys_str_mv | AT ariyanghassemi pathologicalanalysisofafghanistanstaxsysteminthelightoftaxprinciples AT alirezamohseny pathologicalanalysisofafghanistanstaxsysteminthelightoftaxprinciples |