Use this URL to cite or link to this record in EThOS: https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.776438
Title: Some aspects of the Afghan tax system, with particular reference to the income tax law
Author: Kazemi, Shamsuzzakir
Awarding Body: University of Glasgow
Current Institution: University of Glasgow
Date of Award: 1970
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Abstract:
The aim of this study is to assess the Taxation System of Afghanistan with particular reference to income Taxes. The study begins with a brief outline of the structure of the economy. In Chapter 2 an overall look is taken at the Monetary and Fiscal policy and this is followed in Chapter 3 by a discussion of the various sources of Public Revenues This leads to the major. Part of this study concerned with an analysis of the various aspects of the income Tax System. In Chapter4 the analysis is confined to the sale of income Taxes as (a) a. source of development finance, and (b) a Counter-cyclical instrument of Fiscal policy. The analyses under both time-rate of 'growth series and regression functions examines. the incremental tax/income ratio and the elasticity of the income taxes. The conclusions arrived at indicate the ineffectiveness of these two functions of the tax system. Unlike indirect taxes, taxes on income and profits, in addition to meeting revenue requirements, are capable of achieving another important objective of fiscal policy; namely the achievement of equity in taxation. Chapter 5 is devoted to an examination of this function. Chapter 6 deals with an approximation of the initial impact of income taxes on various functional groups. The results in both these chapters indicate that the tax system fails to serve either-the horizontal or vertical aspects of equity considerations. The questions of revenue, equity and impact of taxation have a strong hearing on the .level of economic) activities by changing, the level of demand for and supply of the factors of production. The study, In Chapter 7 examines the effects of income taxes on certain specific aspects of economic activities namely the incentives to work, same and invest. The examination also covers a study of certain features of the Private Investment Encouragement Law. The various amendments and concessions initiated, particularly during the development decades, fall short of affecting a higher rate of saving and investment within the Private Sector. Where the state of tax administration and its degree of competence, or lack of it, are factors responsible for the success or failure of any tax system with respect to the various budgetary objectives, the enquiry examines, in Chapter 8, some of the important and relevant aspects of the Afghan Income Tax Administration. In the light of the above analyses, Chapter 9 draws the conclusions and emphasises some of the necessary and feasible changes the writer recommend for futher improvement of the Afghan Tax System in general and Income Taxes in particular.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID: uk.bl.ethos.776438  DOI: Not available
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