Assessing Afghanistan's Tax System: Legal Frameworks, Administrative Challenges, and Reform Prospects

Author(s)	Rohullah Sarwari, Dr. Shailinder Sekhon
Country	India
Abstract	Taxes are one of Afghanistan's main sources of government revenue. Effective tax collection has become essential to the nation's economic stability as a result of the growing demand for fiscal sustainability and financial independence. In contrast to its neighbors, Afghanistan's tax-to-GDP ratio is still low despite the existence of numerous tax laws and regimes. This report offers a descriptive analysis of Afghanistan's current tax system, highlights important administrative, political, and economic issues, and makes useful policy recommendations to improve the system's effectiveness, equity, and transparency.
Keywords	Tax System, Fiscal Sustainability, Afghanistan Tax Administration, Tax Reform, Tax Structure
Field	Sociology > Banking / Finance
Published In	Volume 8, Issue 2, March-April 2026
Published On	2026-03-04

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