Studying Social Justice of Taxes in Legal system of Afghanistan

1Noor Mohammad Hashmat

2 Abdul Malek Sididqi

1Al-Beroni University ,
2 Al-Beroni University


Tax justice is very important to the legitimacy of the tax system in Afghanistan. On the one hand, any taxes cannot be derived from the people without a legal basis, and on the other hand, the taxes should be fair and reasonable. Regarding taxes in Afghanistan, it seems that in some cases, the taxes consisting of direct and indirect taxes are not justifiable. The very major examples are the VAT (Value Added Tax), the tax on credit cards, and some tax on income in the legal system of Afghanistan. During determining tax, the tax authorities should evaluate the life and characteristics of taxpayers to determine whether they have the ability to pay tax or not. These are the concerns regarding the social justice of taxes. So, we are trying to find the response to this question: Is social justice respected and observed in the tax legal system of Afghanistan? No doubt, in some cases, the taxes in Afghanistan are not rightful. The economic conditions of people are not equal. Most people in Afghanistan are very poor. As a result, tax authorities should assess people's living conditions. In addition, the government should codify fair taxes for the people. The method of the research will be descriptive and analytical. The method of collecting data is librarianship. We reviewed books, articles, magazines, and the national laws of Afghanistan


Afghanistan, Legal System, Social Justice, Taxes

Paper Details
IssueIssue 1

Our Indexing Partners