Professional Documents
Culture Documents
Studying Social Justice of Taxes in Legal System of Afghanistan
Studying Social Justice of Taxes in Legal System of Afghanistan
Studying Social Justice of Taxes in Legal System of Afghanistan
Volume 7 Issue 5, September-October 2023 Available Online: www.ijtsrd.com e-ISSN: 2456 – 6470
INTRODUCTION
The taxation system can be divided into three seek to gain the consent of the people. That’s why the
categories: direct taxes such as the individual income tax is a bridge between the government and the
tax and corporate income tax; indirect taxes such as people. If the people do not accept, the government is
the value added tax (VAT), the banking and insurance not able to impose a tax. Therefore, it's important to
transaction tax, the special consumption tax, and the study and evaluate the social justice of taxes.
telecommunications tax; and other government Observing and respecting the social justice of taxes
revenues drawn from factor incomes, social funds, encourages people to pay the tax with their own
and privatization revenues" (Genckaya, 2018:10). In consent.
the case of Afghanistan, through history, the core of
Research question: Is the social justice respects and
Afghan governance has been feudal in nature, which observes in tax’s legal system of Afghanistan?
is evident from the rural and agricultural nature of the
country’s industry and demography. Government Hypotheses: It seems that the system of taxes in
revenues have long depended on taxes on farmers and Afghanistan is not right. The personalization of taxes
foreign rents (Nijat, 2014:10). So, the question of that is the legacy of social justice is vague. In some
social justice in taxation is raised. Is it fair and cases, there are no differences between rich and poor
justifiable to impose a tax on farmers and some others people in paying taxes.
who are not able to pay? The answer is negative. No Objective of the research:
doubt Afghanistan’s governments have tried to bring 1. In order to find ways of finding solutions for
some reforms for social justice, but it’s not enough. those problems that exist in the way of taxes
Not only in Afghanistan but also in some other through legal means,
regional and international countries, the social justice 2. Exploring the definite role of the government in
of taxes is very important. The government should generating income for the expenditure of the state