Factors of Tax Evasion in Laghman Province, Mihterlam City

Ihsanullah Hazrati, Asadullah Ahmadzai, Waisulhadi Oriakhail and Mohammad Fahim Niazai
Additional contact information
Ihsanullah Hazrati: Head, Department of BBA, Faculty of Economics, Laghman University, Afghanistan
Asadullah Ahmadzai: Head, Department of Banking and Finance, Faculty of Economics, Laghman University, Afghanistan
Waisulhadi Oriakhail: Dean, Faculty of Economics, Laghman University, Afghanistan
Mohammad Fahim Niazai: Senior Student, Bachelor at Department of Banking and Finance, Faculty of Economics, Laghman University, Afghanistan

Post-Print from HAL

Abstract: This study explores the causes of tax evasion in the Mihterlam City, Laghman province. The study aims to identify the factors contributing to tax evasion, highlight the most significant ones, and differentiate between those that increase or decrease evasion. This qualitative descriptive research involved interviews with 19 businessmen from Mihterlam city. The interview questions reviewed for accuracy by Laghman University's Scientific Research Committee. The study identified seven key factors influencing tax evasion: high tax rates, public awareness of taxes, income levels of businesses, administrative corruption, and literacy levels of business owners, the behavior of tax collectors, and the use of technology in tax collection. High tax rates, corruption, poor behavior of tax collectors, and income levels were found to directly increase tax evasion. Conversely, greater public awareness, higher literacy levels, and the use of advanced technology in tax collection were found to indirectly reduce tax evasion.

Keywords: Public Finance; Government Revenue; Tax Evasion; Tax (search for similar items in EconPapers)
Date: 2024-11-01
References: Add references at CitEc
Citations:

Published in European Journal of Theoretical and Applied Sciences, 2024, 2 (6), pp.767-775. ⟨10.59324/ejtas.2024.2(6).68⟩

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05800287

DOI: 10.59324/ejtas.2024.2(6).68

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().