نوع مقاله : علمی-تخصصی
نویسنده
پژوهشگر
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسنده [English]
Today, scholars of financial law; He considers tax and tax policies very important and vital in the country's economy. Because if the country has a practical and successful tax system, it leads to development and minimizes economic and social problems. This tax system is always subject to the macroeconomic policies of the ruling power, and the government resorts to a tool called the law to enforce these policies. will be The tax system of Afghanistan has followed the principles of taxation from the beginning to the end in the laws and regulations, but what causes problems in the collection and implementation of tax regulations is the ambiguity and multiplicity of tax regulations. On the other hand, the lack of experts and budget has made the government unable to create an electronic system for tax calculations and banking system. Therefore, there is no strict monitoring and control of the tax collection method, which itself causes tax evasion, non-payment collusion and concealment of income. These factors have caused tax challenges and damages in the tax system, which can increase the level of awareness of tax affairs, prevent tax evasion and increase customs tariffs by creating an electronic system and accurate and easy monitoring of tax collection and implementation. The desired result of the tax system can be achieved on imported products.
کلیدواژهها [English]
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