A Comparative Analysis of Afghanistan’s Tax System in Light of the Indicators of the Islamic Taxation System

Abstract

Taxation is one of the most sustainable sources of government revenue and a key instrument for financing public expenditures and achieving social justice. In Islamic societies, including Afghanistan, the tax system goes beyond its economic function and encompasses religious and moral dimensions; therefore, it is expected to be aligned with the principles of Islamic Sharia. Despite recent legal reforms, Afghanistan’s tax system continues to face challenges such as a narrow tax base, unequal distribution of the tax burden, weak administrative efficiency, and declining taxpayer trust.

Using a descriptive–analytical method and relying on library-based sources, this article examines the indicators and characteristics of the Islamic taxation system and evaluates Afghanistan’s tax system comparatively in light of these indicators. The findings indicate that although Afghanistan’s tax system aligns with justice-oriented objectives in certain aspects, it suffers from significant structural and administrative deficiencies in fully realizing the fundamental principles of Islamic taxation. The study emphasizes the necessity of reforming tax laws, strengthening institutional transparency, expanding the tax base, and paying due attention to the principle of ability to pay in order to achieve social justice and sustainable development.