This academic seminar held by the participation of law students at the conference hall of the Gawharshad Institute of Higher Education.
Dr. Esaq Danish, professor and faculty member of the Gawharshad Institute of Higher Education, spoke in detail about tax issues and the status of taxes in public budgets.
He examined the tax position in public finances in the past to date, in terms of economic and political system.
In the past, there have been two important approaches to the role of taxations, before the classical school and after. Before the classical school, taxes were viewed with the view of financing government expenditures without regard for economic development and social welfare.
Because in these types of systems, the minimal interference of governments in economic and welfare issues has been raised, But after the classical period and the tendency of governments to interfere in economic, social, cultural, educational and welfare, the theory of state interference in the field of economic affairs was introduced. With the defeat of a socialist system based on a state or program economy, the issue of privatization was raised.
Dr. Danish also described privatization as one of the main features of the economic system, adding that taxes following the approach play a pivotal role in the economy and budgets of governments.
According to Dr.Danish; domestic taxation and business competition are also increasing
In Afghanistan, 73 percent of domestic income is taxed.
He added the difference between our country and other countries is in the use of taxes unfortunately, the government views taxes as a source of finance regardless of its full return.
Danish suggested that the government should not only consider taxes as a means of securing government expenditures, but also provide the source for investment and economic development in order to provide employment and production opportunities in the country.