Tax Justice In Afghanistan.pdf

The study examines the social justice of taxes in Afghanistan's legal system. Tax justice is crucial for the legitimacy of the tax system, and any taxes imposed without a legal basis or fairness can be considered unjust. The research questions whether social justice is respected and observed in Afghanistan's tax legal system. The study finds that the current tax system in Afghanistan is not just, with taxes such as Value Added Tax (VAT) and tax on credit cards being imposed without considering the economic conditions of taxpayers. The government should assess people's living conditions and codify fair taxes. The study aims to find solutions to problems in the tax system, explore the government's role in generating income, and spread knowledge on socio-economic, political, trade, and cultural aspects of taxes. Literature reviews highlight the importance of justifiable taxes, with the abandoned constitution of Afghanistan stating that taxes should be imposed based on social justice. The study concludes that taxation can contribute to social justice by raising revenue for public spending, redistributing wealth, and supporting accountable governance. The significance of the study lies in finding resources for Afghanistan's expenditure through rightful taxation, as unjust taxes can lead to societal problems. The study's objectives include finding ways to solve problems in the tax system, exploring the government's role in generating income, and spreading knowledge on taxes. The study's methodology involves a descriptive and analytical approach, with data collected through librarianship, reviewing books, articles, magazines, and national laws of Afghanistan.