Published Paper Details:

Afghanistan has taken a number of measures to combat against tax evasion. These measures however, have not led to strengthening tax compliance in the country. This is because of social realities such as smuggling, corruption, black marketing, trading in narcotics and rejection of the state tax model of governance and its tax architecture by the local Afghan tribal leaders and the populace. This article argues that these problems present the greatest hurdle in Afghanistan's quest towards a tax compliant society. The article therefore, begins by highlighting the importance of the nexus between tax and development for Afghanistan. It then moves to examine the Afghan tax culture that results in loopholes that result in tax leakages. The article also closely considers strategic government led interventions to address the problem of tax evasion. Later, the paper proposes recommendations tailored towards mitigating some of the tax evasion practices.