Identifying the Determining Factors of Tax Evasion in Afghanistan (Case Study Kunduz City)


Authors : Abdul Qadir Mehrzade; Ali Reza Shafei; Orfanullah Faizallah; Abdul Qahar Hesabi

Volume/Issue : Volume 10 - 2025, Issue 1 - January

Google Scholar : https://tinyurl.com/4hrbr3dj

Scribd : https://tinyurl.com/3w5srunb

DOI : https://doi.org/10.5281/zenodo.14759727

Abstract : Tax as one of the most powerful instrument of economics policies, is the main source of governments’ incomes. In general, the taxation poses as finance-dedicated and distributional pyramid in the economy. By paying taxes, some portion of private taxpayers’ welfares are transferred to the public sector. So this phenomenon provokes tax evasion as an anti-value among private taxpayers. This study uses an experiment to investigate the determining factors of tax evasion in the Kunduz City. In addition, in terms of purpose, this is a practical research and the method of collecting information is survey type which data are gathered from 97 finance experts and medium taxpayer companies in the Kunduz city in 2024. Furthermore, we use SPSS software for data analysis and use One Simple T-student test and Wilcoxon Signed-Rank Test for statistical hypothesis tests. Our results suggest that there are a positive and significant relationships between economics, political, socio-cultural and organizational factors with tax evasion in the Afghanistan.

Keywords : Taxation, Tax Evasion, Determining Factors, Afghanistan.

References :

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Tax as one of the most powerful instrument of economics policies, is the main source of governments’ incomes. In general, the taxation poses as finance-dedicated and distributional pyramid in the economy. By paying taxes, some portion of private taxpayers’ welfares are transferred to the public sector. So this phenomenon provokes tax evasion as an anti-value among private taxpayers. This study uses an experiment to investigate the determining factors of tax evasion in the Kunduz City. In addition, in terms of purpose, this is a practical research and the method of collecting information is survey type which data are gathered from 97 finance experts and medium taxpayer companies in the Kunduz city in 2024. Furthermore, we use SPSS software for data analysis and use One Simple T-student test and Wilcoxon Signed-Rank Test for statistical hypothesis tests. Our results suggest that there are a positive and significant relationships between economics, political, socio-cultural and organizational factors with tax evasion in the Afghanistan.

Keywords : Taxation, Tax Evasion, Determining Factors, Afghanistan.

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