Evaluation of Management of Tax and Custom duty in Afghanistan

Abstract

The present study is divided into five chapters. The first chapter refers to the conceptual framework of taxes and customs duty in general and Ministry of Finance, Afghanistan in specific. This chapter further explored the historical evolution and structural development in taxes and customs duty in Afghanistan. The second chapter reviewed the existing studies and history of taxes and custom duty in the world and changes in tax and customs in Afghanistan. This chapter further reviewed the rules and principles of taxes, National budget allocation, challenges of public finance in Afghanistan, electronic process of customs and theories related to organization structure and management of taxes and customs in the field of economics and finance. newlineThe third chapter consists of the need of the study and its research design. The chapter further includes the objectives of the study objectives of the study, type of data and its collection methods, sampling size and method scope of the study and analytical tools and techniques which consists of descriptive statistics and tests of significance. newlineThe fourth chapter based on analysis and interpretation of collected data through tables, figures, scatter diagram and charts etc. The analysis of data in this chapter is based on demographic profiles of the sample respondents and their views on organizational structure and functional variables to study the impact on revenues and customs duty in Afghanistan. The study includes demographic variables, and other functional variables identified as Policy, Planning, Organization, Leadership, Coordination, Controlling and Communication in the organizational structure of Ministry of Finance. The impact of all these independent variables on revenue and custom duty i.e. dependent variable has been stated significant under the present study. newlineThe last chapter consists of conclusion and recommendations. Hence the study concludes that all the organizational structural dimensions and functional variables have significant relationship with revenue.