A Study of Tax Crimes in the Penal Code of Afghanistan

Abstract

Tax is one of the most stable sources of government income, and its purpose is to provide public expenses and social and economic services. Therefore, to prevent tax evasion and increase the government's income, the legislator has criminalized the criminal behavior done intentionally and illegally to evade and avoid taxes by taxpayers, so that taxpayers cannot avoid paying taxes, which is very harmful to the country's tax system. The purpose of this research is to examine the tax crimes in Afghanistan's penal code to make it clear to taxpayers and tax officials what the consequences of tax evasion and actions that cause non-payment of taxes.  The findings of this research are that the activities of not submitting a tax declaration, not paying taxes on time without any valid reason, not keeping tax documents or falsifying tax documents, not cooperating with tax officials, improper use of tax identification number, or preventing the implementation of the duties of the law of employee. The tax has been criminalized by Modi in the Penal Code and has provided specific punishment for it to prevent over-taxation and budget deficit.