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Taliban Taxation in Afghanistan: (2006-2021)

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posted on 2024-09-05, 20:41 authored by Rahmatullah Amiri, Ashley Jackson
Before taking control of Afghanistan in August 2021, the Taliban had developed a remarkably state-like revenue collection system throughout the country. This ICTD research explores how that came to be, and what factors shaped the various forms of Taliban taxation. Drawing primarily on fieldwork from Helmand, Ghazni and Kunduz provinces, this paper explores in depth three commonplace types of Taliban taxation: ushr (effectively a harvest tax, applied to both legal crops as well as opium), taxation on transport of goods (similar to customs), and taxes on aid interventions. The paper pays particular attention to geographic variation, exploring how and why each practice evolved differently at the subnational level.

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Institute of Development Studies

Citation

Amiri, R. and Jackson, A. (2022) Taliban Taxation in Afghanistan: (2006-2021), ICTD Working Paper 138, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2022.004

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Working Paper 138

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Institute of Development Studies 2022

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en

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Governance

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    International Centre for Tax and Development

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