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http://dx.doi.org/10.13106/jafeb.2022.vol9.no9.0317

The Impact of Tax Evasion on Afghanistan's Economy  

TAWHEED, Qais (College of Economics and Management, Taiyuan University of Technology)
CONG, Wang (College of Economics and Management, Taiyuan University of Technology)
RAFIQEE, Noorullah (School of Business, Central South University)
QADERI, Khwaja Bahman (School of Business, Central South University)
SHARIFI, Mohammad Shabir (School of Economics, Kabul University)
HALIMI, Muhammad Shekaib (College of Economics and Management, Taiyuan University of Technology)
Publication Information
The Journal of Asian Finance, Economics and Business / v.9, no.9, 2022 , pp. 317-325 More about this Journal
Abstract
The simple regression model (SRM) is used in this study to look at potential economic growth-influencing factors. The sample's period runs from 2005 to 2019. The data was gathered from various ministries and government agencies such as the Central Bank of Afghanistan's Statistical Bulletin, the World Bank, the United Nations (UN), World Bank open data, NASA, Ministry of Finance (MoF), Ministry of Economy (MoE), and Central Bank of Afghanistan's Statistical Bulletin (CBA), as well as the internet and news. There is an urgent need to ensure that taxes are collected in the most efficient manner possible because one of the enormous management gaps in Afghanistan over the last two decades has been tax evasion. According to the results of this study, tax evasion has a negative and significant impact on Afghanistan's economic growth. We can affirm that the subject of this article is among the most significant topics recently discussed in my country. If the right solutions are implemented, It can significantly contribute to quickening the cycle of the developing Afghan economy and turning it from an unstable to a sustainable one.
Keywords
Tax Evasion; Corruption; Economic Growth; Afghanistan;
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