Tax Reforms in Afghanistan

Understanding the Role of
Emerging Factors in Tax

Reforms & Administration
in
Ministry of Finance –
Afghanistan
Research & Development

Bakhtar University
Department
Kart-e-Char Thesis at Bakhtar University follows
Kabul, Afghanistan. the standards of publication
0093-786-35-35-35
Manual (6th Edition) by American
info@bakhtar.edu.af Psychological Association (APA)
Understanding the Role of Emerging Factors in Tax Reforms & Tax Administration in Ministry of Finance – Afghanistan
Understanding the Role of

Emerging Factors in Tax Reforms
& Administration in
Ministry of Finance – Afghanistan
By
[Rohullah Sharifi]
A Thesis Submitted to the Faculty of the Bakhtar University, Kabul
in Partial Fulfillment of the Requirements for the Degree of
[Master of Business Administration]
Bakhtar University, Kabul – Afghanistan
[2013 - 2015]
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© Rohullah Sharifi
Understanding the Role of Emerging

Factors in Tax Reforms &
Administration
in
Ministry of Finance – Afghanistan
By
Rohullah Sharifi
A Thesis Submitted to the Faculty of the Bakhtar University, Kabul in
the Partial Fulfillment of the Requirements for the Degree of
(MBA - HR & Management)
Bakhtar University, Kabul – Afghanistan
2013 - 015
r.sharifi@ymail.com
+93 799 40 60 55
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© Rohullah Sharifi
Certificate of Approval
I certify that I have read [Understanding the Role of Emerging Factors in Tax
Reforms & Administration in Ministry of Finance – Afghanistan] by [Rohullah Sharifi],
and that in my opinion, this work meets the criteria for approving a thesis submitted in
partial fulfillment of the requirements for the [Master of Business Administration (HR &
Management)] at the Bakhtar University, Kabul - Afghanistan.
Supervisor
Name: Prof. Dr. Manish Singh
Designation: R & D Cell Head
Signature:
Coordinator, Research & Development Department
Name: Prof. Dr. Manish Singh
Designation: R & D Cell Head
Signature:
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© Rohullah Sharifi
Declaration
I, hereby declare that the research submitted to R & DD by me is my own original
work. I am aware of the fact that in case my work is found to be plagiarized or not genuine,
R & DD has the full authority to cancel my research work and I am liable to penal action.
Student's Name: Rohullah Sharifi
Date: 1 March 2015
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© Rohullah Sharifi
To
My loving family
Respectable Professors, my thesis supervisor Dr. Manish Singh
Whose endless support and kindness is beyond expression
And
Words may not just be enough to express my gratitude
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© Rohullah Sharifi
Abstract
Afghanistan is a historical country that has experience with taxes that started
from barter system as payments in-kind and changed to coin and now currency. But,
its institutionalization and well-organized, awareness to the people and specially the tax
payers did not materialized. The tax reforms and administrative measures introduced
was not relevant and adequate to meet the need of the day and generate sufficient
revenue for the government.
Afghan political regimes mostly remained dependent on foreign aid & grants to
sustain the government functional. The government runs on huge budget deficit and
previous regimes pressurized the central bank to print supplementary currency note.
The goods import is very high in quantity and inferior in quality, but comparatively
export is very limited to few commodities like handicrafts, rags, and animal skins, fresh
and dry fruits.
This research findings can be an effective tool for the ministry of finance to use
and sustain the revenue increment and clientele satisfaction in exchange of taxes paid.
Even though, the ministry of finance and the donors spend a lot of money on
administration of the tax system.
But, what is lacking is the proper planned tax reform and incorporation of many
effective measures. The measures like Human Resources reforms & departmental
restructuring, simplification of the work procedures, effective data recording & data
maintenance facility, simplification of tax procedures & tax laws, and effective tax
awareness campaigns for general public to increase awareness of the people.
The research finding and recommendations are useful for tax reform and
effective tax administration will provide more solid ways for tax estimation and tax
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collection. The new potential sources of revenue referred to, can generate tremendous
fund for the government.
These tax reforms and tax administration requires political support, strategic
planning and efficient implementation to result in effective cost reduction and high
achievements. The incorporation of business style managers in the public sector is
necessary for the effectiveness and greater productivity.
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Acknowledgement
All glory is to Almighty Allah, The Superior and The Sovereign, who enabled me
to undertake [Understanding the Role of Emerging Factors in Tax Reforms & Tax
Administration in Ministry of Finance – Afghanistan]. My foremost thanks from the
depth of my heart to my Thesis Supervisor Dr. Manish Singh whose endless effort and
mentoring determined me to follow correct path. I am thankful for his generous support
and guidance throughout my research work. The words are not just enough to express
my appreciativeness to him.
I am thankful to Mr. Gul Maqsood Sabit Deputy Minister of Customs &
Revenue, Mr. Khalil Salihzada for his generous support and all the Afghan Revenue
Directorate employees whom participated in the questionnaire.
Rohullah Sharifi
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© Rohullah Sharifi
List of Acronyms and Abbreviations
GoIRA Government of Islamic Republic of Afghanistan
MoF Ministry of Finance
ARD Afghan Revenue Directorate
LTO Large Tax Payers Office
MTO Medium Tax Payers Office
STO Small Tax Payers Office
ZTO Zonal Tax Offices
DTO District Tax Offices
RDO Rural District Offices
ITL Income Tax Law
TIN Tax Identification Number
MoCI Ministry of Commerce & Industries
AISA Afghan Investment Support Agency
NIC National Identification Card
BRT Business Receipt Tax
VAT Value Added Tax
CBR Central Bureau of Revenue
Tashkeel Official Structure of employees of ARD
Zakat Islamic religious monetary & material contribution
IMF International Monetary Fund
WB World Bank
EU European Union
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Table of Contents
Certificate of Approval 4
Declaration 5
Dedication 6
Abstract 7-8
Acknowledgement 9
List of Acronyms and Abbreviations 10
List of Tables 15 - 19
List of Graphs 20 - 24
Chapter 1
Introduction 25 - 29
1.1 Background Information 29
1.2 Problem Statement 30
1.3 Research Objectives 30
1.4 Research Questions 31
1.5 Scope of the Study 31
1.6 Significance of the Study 32
1.7 Chapter Scheme 32
Chapter 2
Literature Review 33
2.1 Tax Reforms in Developing & Developed Countries 33 - 37
2.2 Ministry of Finance Tax Reforms Perspective 37 - 38
2.3 Afghan Revenue Directorate – Organizational Chart 39
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Chapter 3
Research Methodology 40
3.1 Research Design 41
3.2 Sampling Plan 41
3.2.1 Population 41
3.2.2 Sampling Size 42
3.2.3 Sampling Technique 42
3.3 Method of Data Collection 42
3.4 Sources of Data 42
3.5 Tools of Data Collection 43
3.5.1 Likert Scale 43
3.6 Variables of Study 43
3.6.1 Tax Reforms
3.6.1.1 Current Organization Environment 44
3.6.1.2 Current Data Recording Facility 44
3.6.1.3 Method of Better Data Recording 44
3.6.1.4 Competent Job Related Duties 44
3.6.1.5 Multidimensional Approach 44
3.6.1.6 Tax Campaign Laid by Government 45
3.6.1.7 Framing New Tax Reforms Laws 45
3.6.1.8 Simplification of Tax Law 45
3.6.1.9 Simplification of Payment of Taxes 45
3.6.1.10 Government Officials Bribes Reduction 46
3.6.1.11 Selection of Competent Employees 46
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3.6.1.12 Simplification of Work Procedures 46
3.6.1.13 Newspaper 46
3.6.1.14 Internet 46
3.6.1.15 Outdoor Campaign 46
3.6.1.16 Tele Advertisement 47
3.6.1.17 Organization Tax Manual 47
3.6.1.18 Organization Tab Brochure 47
3.6.1.19 Sources of Recruitment of Employees 47
3.6.1.20 Types of Tax Paid 47 - 48
3.6.1.21 Qualification of Employees 48
3.6.1.22 Average Length of Services of Tax Employees 48
3.6.2 Tax Administration
3.6.2.1 Services of Tax Experts 49
3.6.2.2 Tax Identification Number 49
3.6.2.3 Unidimensional Method 49
3.6.2.4 Current Record Keeping System 49
3.6.2.5 Expert Opinion 49 - 50
3.6.2.6 Repetition of TIN 50
3.6.2.7 Satisfied with Electronic Services 50
3.6.2.8 Satisfied with Current Law System 50
3.6.2.9 Employee Performance Improvement 50
3.6.2.10 Sources of Revenue Generation 51
3.6.2.11 Tax Payment Terms 51
3.6.2.12 E-Payment System 52
3.6.2.13 Age of Tax Payers 52
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3.6.2.14 Gender of Tax Payers 52
3.6.2.15 Income of Tax Payers 52
3.6.2.16 Education of Tax Payers 52
3.6.2.17 Occupation of Tax Payers 52
3.7. Data Collection & Analysis 53
Chapter 4
4.1 Correlation Table of Tax Reforms 54 - 56
4.2 Correlation Table of Tax Administration 57 - 58
4.3 Tax Reforms 59 - 80
4.4 Tax Administration 81 - 98
Results & Discussion
4.5 Tax Reforms – Demographic 99 - 120
4.6 Tax Administration – Demographic 121 - 137
4.7 Results & Discussion – Demographic
4.7 Tax Reforms 138 - 141
4.8 Tax Administration 141 - 143
Chapter 5
5.1 Conclusion 144 - 145
5.2 Recommendation 146 - 151
5.3 Future Implications/Future Research Directions 152
References 153 - 154
Appendices 154 - 210
Plagiarism Detector - Originality Report 211 - 212
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List of Tables
Table 4.1 Correlation of Tax Reforms 54 - 56
Table 4.2 Correlation of Tax Administration 57 - 58
Table 4.3.1 Current Organization Environment 59
Table 4.3.2 Current Data Recording Facility 60
Table 4.3.3 Method of Data Recording 61
Table 4.3.4 Competent Job Related Duties 62
Table 4.3.5 Multidimensional Approach 63
Table 4.3.6 Tax Campaign Led by Government 64
Table 4.3.7 Framing New Tax Reform Law 65
Table 4.3.8 Simplification of Tax Law 66
Table 4.3.9 Simplification Payment of Taxes 67
Table 4.3.10 Government Official Bribe Reduction 68
Table 4.3.11 Selection of Competent Employees 69
Table 4.3.12 Simplification of Work Procedures 70
Table 4.3.13 News Paper 71
Table 4.3.14 Internet 72
Table 4.3.15 Outdoor Campaign 73
Table 4.3.16 Advertisement 74
Table 4.3.17 Manuals 75
Table 4.3.18 Brochures 76
Table 4.3.19 Sources of Recruitment of Employees 77
Table 4.3.20 Types of Taxes Paid 78
Table 4.3.21 Qualification of Employees 79
Table 4.3.22 Average Length of Service Tax Employees 80
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Table 4.4.1 Services of Tax Experts 81
Table 4.4.2 Tax Identification Number 82
Table 4.4.3 Uni-Dimensional Method – TIN 83
Table 4.4.4 Current Record Keeping System 84
Table 4.4.5 Expert Option 85
Table 4.4.6 Repetition of TIN 86
Table 4.4.7 Satisfied with Electronic Services 87
Table 4.4.8 Satisfied with Current Law System 88
Table 4.4.9 Employee Performance Improvement 89
Table 4.4.10 Sources of Revenue Generation 90
Table 4.4.11 Tax Payment Term 91
Table 4.4.12 E-Payment Services 92
Table 4.4.13 Age of Tax Payers 93
Table 4.4.14 Gender of Tax Payers 94
Table 4.4.15 Income of Tax Payers 95
Table 4.4.16 Education of Tax Payers 96
Table 4.4.17 Occupation of Tax Payers 97
Table 4.4.18 Gender of Survey Participants 98
Table 4.5.1
Current Organization Environment – with relation of Male & Female 99
Table 4.5.2
Current Data Recording Facility - with relation of Male & Female 100
Table 4.5.3
Method of Better Data Recording - with relation of Male & Female 101
Table 4.5.4
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Competent Job Related Duties - with relation of Male & Female 102
Table 4.5.5
Multidimensional Approach - with relation of Male & Female 103
Table 4.5.6
Tax Campaign Led by Government - with relation of Male & Female 104
Table 4.5.7
Framing New Tax Reform Law - with relation of Male & Female 105
Table 4.5.8
Simplification of Tax Law - with relation of Male & Female 106
Table 4.5.9
Simplification Payment of Taxes - with relation of Male & Female 107
Table 4.5.10
Government Official Bribe Reduction - with relation of Male & Female 108
Table 4.5.11
Selection of Competent Employees - with relation of Male & Female 109
Table 4.5.12
Simplification of Work Procedures - with relation of Male & Female 110
Table 4.5.13
News Paper - with relation of Male & Female 111
Table 4.5.14
Internet - with relation of Male & Female 112
Table 4.5.15
Outdoor Campaign - with relation of Male & Female 113
Table 4.5.16
Advertisement - with relation of Male & Female 114
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Table 4.5.17
Manuals - with relation of Male & Female 115
Table 4.5.18
Brochures - with relation of Male & Female 116
Table 4.5.19
Sources of Recruitment of Employees - with relation of Male & Female 117
Table 4.5.20
Types of Taxes Paid - with relation of Male & Female 118
Table 4.5.21
Qualification of Employees - with relation of Male & Female 119
Table 4.5.22
Average Length of Service Tax Employees - with relation of Male & Female 120
Table 4.6.1
Services of Tax Experts - with relation of Male & Female 121
Table 4.6.2
Tax Identification Number - with relation of Male & Female 122
Table 4.6.3
Uni-Dimensional Method – TIN - with relation of Male & Female 123
Table 4.6.4
Current Record Keeping System - with relation of Male & Female 124
Table 4.6.5
Expert Opinion - with relation of Male & Female 125
Table 4.6.6
Repetition of TIN - with relation of Male & Female 126
Table 4.6.7
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Satisfied with Electronic Services - with relation of Male & Female 127
Table 4.6.8
Satisfied with Current Law System - with relation of Male & Female 128
Table 4.6.9
Employee Performance Improvement - with relation of Male & Female 129
Table 4.6.10
Sources of Revenue Generation - with relation of Male & Female 130
Table 4.6.11
Tax Payment Term - with relation of Male & Female 131
Table 4.6.12
E-Payment Services - with relation of Male & Female 132
Table 4.6.13
Age of Tax Payers - with relation of Male & Female 133
Table 4.6.14
Gender of Tax Payers - with relation of Male & Female 134
Table 4.6.15
Income of Tax Payers - with relation of Male & Female 135
Table 4.6.16
Education of Tax Payers - with relation of Male & Female 136
Table 4.6.17
Occupation of Tax Payers - with relation of Male & Female 137
Correlation Tables for Tax Reforms & Tax Administration 161 - 163
Raw Data Tables for Tax Reforms 164 - 185
Anova Table for Tax Reforms 186 - 189
Raw Data Tables for Tax Administration 190 - 206

Anova Tables for Tax Administration 207 - 210
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List of graphs
Tax Reforms
Graph No. 1 Mean of Current Organization Environment 59
Graph No. 2 Mean of Current Data Recording Facility 60
Graph No. 3 Mean of Method of Data Recording 61
Graph No. 4 Mean of Competent Job Related Duties 62
Graph No. 5 Mean of Multidimensional Approach 63
Graph No. 6 Mean of Tax Campaign Led by Government 64
Graph No. 7 Mean of Framing New Tax Reform Law 65
Graph No. 8 Mean Simplification of Tax Law 66
Graph No. 9 Mean of Simplification Payment of Taxes 67
Graph No. 10 Mean of Government Official Bribe Reduction 68
Graph No. 11 Mean of Selection of Competent Employees 69
Graph No. 12 Mean of Simplification of Work Procedures 70
Graph No. 13 Mean of News Paper 71
Graph No. 14 Mean of Internet 72
Graph No. 15 Mean of Outdoor Campaign 73
Graph No. 16 Mean of Tele – Advertisement 74
Graph No. 17 Mean of Manuals 75
Graph No. 18 Mean of Brochures 76
Graph No. 19 Mean of Sources of Recruitment of Employees 77
Graph No. 20 Mean of Types of Taxes Paid 78
Graph No. 21 Mean of Qualification of Employees 79
Graph No.22 Mean of Average Length of Service Tax Employees 80
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Tax Administration
Graph No. 23 Mean of Services of Tax Experts 81
Graph No. 24 Mean of Tax Identification Number 82
Graph No. 25 Mean of Uni-Dimensional Method- TIN 83
Graph No. 26 Mean of Current Record Keeping System 84
Graph No. 27 Mean of Expert Option 85
Graph No. 28 Mean of Repetition of TIN 86
Graph No. 29 Mean of Satisfied with Electronic Services 87
Graph No. 30 Mean of Satisfied with Current Law System 88
Graph No. 31 Mean of Employee Performance Improvement 89
Graph No. 32 Mean of Sources of Revenue Generation 90
Graph No. 33 Mean of Tax Payment Term 91
Graph No. 34 Mean of E-Payment Services 92
Graph No. 35 Mean of Age of Tax Payers 93
Graph No. 36 Mean of Gender of Tax Payers 94
Graph No. 37 Mean of Income of Tax Payers 95
Graph No. 38 Mean of Education of Tax Payers 96
Graph No. 39 Mean of Occupation of Tax Payers 97
Graph No. 40 Mean of Gender of Survey Participants 98
Tax Reforms – Demographic
Graph No. 41 Mean of Current Organization Environment – with relation of Male &
Female 99
Graph No. 42 Mean of Current Data Recording Facility - with relation of Male &
Female 100
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Graph No. 43 Mean of Method of Better Data Recording - with relation of Male &
Female 101
Graph No. 44 Mean of Competent Job Related Duties - with relation of Male & Female
102
Graph No. 45 Mean of Multidimensional Approach - with relation of Male & Female
103
Graph No. 46 Mean of Tax Campaign Led by Government - with relation of Male &
Female 104
Graph No. 47 Mean of Framing New Tax Reform Law - with relation of Male & Female
105
Graph No. 48 Mean of Simplification of Tax Law - with relation of Male & Female
106
Graph No. 49 Mean of Simplification Payment of Taxes - with relation of Male &
Female 107
Graph No. 50 Mean of Government Official Bribe Reduction - with relation of Male &
Female 108
Graph No. 51 Mean of Selection of Competent Employees - with relation of Male &
Female 109
Graph No. 52 Mean of Simplification of Work Procedures - with relation of Male &
Female 110
Graph No. 53 Mean of News Paper - with relation of Male & Female 111
Graph No. 54 Mean of Internet - with relation of Male & Female 112
Graph No. 55 Mean of Outdoor Campaign - with relation of Male & Female 113
Graph No. 56 Mean of tele advertisement - with relation of Male & Female 114
Graph No. 57 Mean of Manuals - with relation of Male & Female 115
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Graph No. 58 Mean of Brochures - with relation of Male & Female 116
Graph No. 59 Mean of Sources of Recruitment of Employees - with relation of Male &
Female 117
Graph No. 60 Mean of Types of Taxes Paid - with relation of Male & Female 118
Graph No. 61 Mean of Qualification of Employees - with relation of Male & Female
119
Graph No. 62 Mean of Average Length of Service Tax Employees - with relation of
Male & Female 120
Tax Administration – Demographic
Graph No. 63 Mean Services of Tax Experts - with relation of Male & Female 121
Graph No. 64 Mean Tax Identification Number - with relation of Male & Female 122
Graph No. 65 Mean Uni-Dimensional Method – TIN - with relation of Male & Female
123
Graph No. 66 Mean Current Record Keeping System - with relation of Male & Female
124
Graph No. 67 Mean Expert Opinion - with relation of Male & Female 125
Graph No. 68 Mean Repetition of TIN - with relation of Male & Female 126
Graph No. 69 Mean Satisfied with Electronic Services - with relation of Male & Female
127
Graph No. 70 Mean Satisfied with Current Law System - with relation of Male &
Female 128
Graph No. 71 Mean Employee Performance Improvement - with relation of Male &
Female 129
Graph No. 72 Mean Sources of Revenue Generation - with relation of Male & Female
130
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Graph No. 73 Mean Tax Payment Term - with relation of Male & Female 131
Graph No. 74 Mean E-Payment Services - with relation of Male & Female 132
Graph No. 75 Mean Age of Tax Payers - with relation of Male & Female 133
Graph No. 76 Mean Gender of Tax Payers - with relation of Male & Female 134
Graph No. 77 Mean Income of Tax Payers - with relation of Male & Female 135
Graph No. 78 Mean Education of Tax Payers - with relation of Male & Female 136
Graph No. 79 Mean Occupation of Tax Payers - with relation of Male & Female 137
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Chapter 1
Introduction
The tax revenue is the backbone and financial strength of any government and
economy. It’s an important source of sustaining the government, sound financial
system to balance between revenue & public expenditures.
The fundamental purpose of taxation is to mobilize the revenue required to
finance public goods and services. Therefore, the core principle of taxation is that the
system should be an effective instrument for raising revenue. In addition to raising
revenue, taxes have a pervasive influence on economic decisions of individuals and
businesses, and on social equity. In view of these effects, the tax system should achieve
the appropriate level of revenue as efficiently and fairly as possible. Pulling these
elements together, a well-designed tax system should be:
• Effective in raising revenue,
• Efficient in its effects on economic decisions of households and businesses
• Equitable in its impact on different groups in society.
“Paying tax is important. Taxes provide government with revenues, and those
who pay them have a stake in the system and in how government spends its money. In
view of the current global economic climate, many governments spending and tax
policies are now constrained by the need for deficit reduction to maintain the confidence
of financial markets, but there is also a need to strike a balance when setting fiscal
policy. Tax systems can also contribute to an economic environment that is attractive
for inward investment and which can help domestic businesses to grow. For developing
economies, the global economic downturn has created an additional issue to address as
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the aid budgets of developed economies have been cut. Governments in these countries
need to consider how they can replace this funding.
Looking at how they can improve their tax systems so that they are capable of
generating a more sustainable source of financing than debt or aid is high on the agenda.
The pressure from governments for tax authorities to generate higher tax revenues is
likely to continue to increase. Governments also see a need to put in place tax systems
which are seen to be efficient, can help to attract investment, and in turn can help foster
economic growth”. (PWC/World bank & IFC - 2013)
The taxation system is the foundation of any traditional, modern either capitalist
or mixed economic system. The tax collection determine the governments to sustain
socio-economy of the country. The taxation does existed during the ancient times and
moved towards many refinements to reach the current day modern system in
Afghanistan.
The Aryans during the ancient times around two century B.C. had a vow to give
offerings in special days and occasionally offer gifts to kings and priests. In the real
means, the purpose was to determine the regimes to sustain and meet public financial
requirements. The contribution set up was according to the ability of the payers and
social justice. Although, at the beginning these offerings were voluntary and by passage
of time slowly changed as mandatory to sustain a fixed revenue for the state. It was the
start of a taxation mechanism in ancient period to balance between revenue and public
expenditure. The estates slowly start to ask for tribute and confiscation of unclaimed
material & property, introduction of coin currency.
Ariana being an agricultural state and the tax payments were in-kind as barter
system. The tax payers contributed a fixed portion to estate or king treasury. After the
occupation of the Alexander the great and fusion of Greco – Bakhtaran tradition and
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introduction of gold, silver coins and precious metals. The taxes paid in coins according
to the payers’ ability.
The Islamic era and spread of Islam in Afghanistan incorporated two main
foundation of taxation as Zakat and Usher for the Islamic rulers in the country. The
country prospered during different eras of rulers.
King Ahmad Shah Durrani, the establisher of modern Afghanistan in 1747 AD.
The taxation system developed and special concentration given to financial stability
and sustenance during the reign of Ahmad Shah BABA. He authorized a new
department under the title of Divan Humayoun Alay (currently calls ministry of
finance). The appointee called Divan Bighi and later changed to Mustofi Ul Molik.
The king Durrani established a dynasty through many conquers and collected
large portion of wealth. The tool tax also introduced to attain revenue for central
government expenditure and imperial wars. The provinces collected revenue, but major
portions kept for its internal expenditures. The taxes were collected in-kind and in 1914
the system altered to cash payment.
After independence in 1919 and the transformation and modernization of the
government structure brought many new changes in the government financial system.
The procedure gone through many reforms during the years.
The government in 2005 introduced the amended Income Tax Law and further
amendment took place in 2009. The 2009 amended income tax law still has many flaws
that deters the tax collection.
Afghanistan experienced three decades of civil wars and destruction of its
infrastructures. The year 2002 revolutionary change and political transformation that
accompanied generous donations of international community to Afghanistan. The
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donors’ main objective is to strengthen democracy, free market economy and
sustenance of government public expenditure through internal revenues in the country.
Even though, the international community provided and actively supported
ministry of finance and specially the Afghan Revenue Directorate (ARD). But, mostly
these assistance were rental instead of fundamental work been done. The advisors
supported the departments, but did not built local capacity. Instead contractual local
employees’ giant experience and left the ministry of finance.
The ministry of finance failure is due to many factors that affected the revenue
collection and proper taxation. The staffing issue that has affected the performance of
the directorate is mainly lower salaries. The recruitments based on nepotism and
recommendation in the revenue and customs directorates, appointment of incompetent
people in senior management positions. The employees’ lack of interest to provide
effective services, weak performance, and personal or group interest seeking that
increased corruption tremendously. The closed door policy of the senior authorities
that general public cannot access them to share their grievances.
The department failed to utilize potential new sources of revenue for continuous
increment. There is the issue with tax payers’ adequate classification. The procedure
is lengthy, vague and time consuming, unawareness of tax payers of the legitimacy of
tax, liability and noncompliance circumstances. The ministry could not establish
mechanisms to control and counter the fraudulent schemes. The tax payers can easily
avoid his/her tax liability by changing the Tax Identification Number (TIN), declare
inactive operation during the fiscal year, and learn tax tricks with the help of tax officers
to evasion taxes.
The huge expenses on revenue strengthening gone waste due to lack of
planning, intra – inter departments’ coordination and cooperation issue. The tax payers’
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data maintenance and retrieval is not sufficient and effective. The system is still rotates
around old tax administration mechanism and change in policy, procedures,
communicate to subordinate departments is not taking place properly. The authority
responsible keep the document as confidential and rarely subordinates gain awareness
of new changes on time.
The goals and objectives of the department is not well communicated to
everyone and it is top – down instruction that does not involve the primary field staff.
The field tax officers obtaining the primary data from the field and better understanding
of the situation. They can provide sufficient primary data to decision makers for
effective decisions by senior authorities.
The revenue targets are set unrealistically and sends to subordinate departments
to achieve the target. The real issue arises when the relevant departments are not
involved in decision making and joint effort not encourage to achieve the goal.
1.1 Background information
The government and international community invested enormous amount of
money for the reform of revenue directorates and employees. The tax administration is
still very weak and the government could not utilize the return on the huge investment.
This research focuses on the scientific knowledge and methods to bring positive
reforms in the revenue directorates. The impact will be positive and can lead to better
tax administration and increment in the revenue. The main aim is to bring quality in
the services and also increase quantity of taxes collection.
The research is based on the direct survey on judgmental basis with senior
officials of the revenue directorate. The survey sample was 55 as 45 male and 10 female
participants.
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1.2 Problem statement
Afghanistan is a landlocked country that is mostly dependent on the import &
export revenue and taxes revenue. The government tried in the past thirteen years to
restructure and reform the Afghan Revenue Directorate. The international community
e.g. DFID, USAID funded and supported the reforms in the Revenue and Customs
Directorates. There have been some achievements, but nepotism, systematic corruption
and strengthening of patron – client relationship is a preventer for wider reforms in the
directorate.
The government losses millions of Afghani annually due to incapable
employees and corruption in the system. Meanwhile, the large companies, individuals
try utmost to avoid tax payment or through deal making reduce the amount to minimum.
This study is based on knowing the importance of tax reforms towards better tax
administration. It tried to identify various dimensions of the tax reforms lead to
improvement in the tax administration in Afghanistan.
1.3 Research Objectives
This study has the following objectives:
To explore role of tax reforms towards tax administration
To measure the impact of new reform methods & procedures
To analyze the improvement in the tax authorities and officers
To explore the impact of Information Technology on tax reforms
To identify existing & potential sources of revenue (services, land, tool tax,
opium legalization, trade & dual taxation)
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1.4 Research questions
o Why tax reform has become essential in Afghanistan
o How tax reforms will lead to better tax administration in the economy of
Afghanistan
o What are major sources of tax reforms in Afghanistan
o How better tax administration will lead to state building & peace in
Afghanistan
o How corruption can be discouraged towards implementation of tax
administration in the economy of Afghanistan.
o What is the role of technology improving the tax administration in
Afghanistan
1.5 Scope of the study
This research work is mainly divided into two parts as Tax Reforms and Tax
Administration. This research is conducted to study the emerging factors on tax
reforms and tax administration based on scientific methods. The research is exploratory
method that explores the relationship between tax reforms and tax administration.
The current issues and challenges in the way of tax administration and the
required tax reforms on multidimensional bases. The main focus put on the Afghan
Revenue Directorate and its departments. The survey conducted on the judgmental
bases with the senior management of the Afghan Revenue Directorate.
The incorporation of the latest information technology usage in the tax
administration can have positive impact on the tax estimation and collection, record
keeping of the tax payers and effective archiving of the document.
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1.6 Significance of the study
The research put lights on different edges and proposing improvement and
positive changes in the tax administration. The tax reform is necessary in the current
challenging situation to determine the government collect its revenue and meet the
domestic expenditure in medium terms.
1.7 Chapter scheme
The chapter one focuses on variables such as Tax Reforms & Tax
Administration. The main themes like To explore role of tax reforms towards tax
administration, To measure the impact of new reform methods & procedures, To
analyze the improvement in the tax authorities and officers, To explore the impact of
information technology on tax reforms, To identify existing & potential sources of
revenue.
The chapter two is literature review, history of taxation in Afghanistan and
Ministry of Finance Tax Reforms Perspective.
The chapter three is design of the study as exploratory method. The Sampling
Plan is based on 745 employees in the Tashkeel (Structure) and is designed to conduct
the survey on judgmental base. The logical ratio to use as sampling target is 55
employees out of 745 staff. The sampling technique was convenience method. And
brief description of variables of study.
The chapter four contains of data analysis, correlation tables, tables & graphs
on variable wise. Results and discussion on demographic bases of Tax Reforms & Tax
Administration.
The chapter five contains of conclusion, recommendation, Future
Implications/Future Research Directions, References and Appendices.
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Chapter 2
Literature Review
“Tax reform is the process of changing the way taxes are collected or managed
by the government. Tax reformers have different goals. Some seek to reduce the level
of taxation of all people by the government. Some seek to make the tax system more
progressive or less progressive. Others seek to simplify the tax system and make the
system more understandable or more accountable.
Numerous organizations have been set up to reform tax systems worldwide,
often with the intent to reform income taxes or value added taxes into something
considered more economically liberal. Other reforms propose tax systems that attempt
to deal with externalities. Georgism claims that various forms of land tax can both deal
with externalities and improve productivity”.
2.1 Tax Reforms in Developing & Developed Countries
There are tax reforms in many other countries either self-initiated or imposed
by international organizations like IMF, World Bank and EU standards matching for
new entrant member countries to EU. The following are some examples of tax reforms:
The goal of the 2004 tax reform was a competitive tax system. According to
the Slovak Ministry of Finance (2003), the reform aims to improve the efficiency,
transparency, simplicity, and fairness of the tax system, based on the following
principles:
• Broad revenue neutrality, with a shift in the tax burden from direct to indirect taxes;
• Low standard tax rates, financed by eliminating special treatments and exemptions;
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• minimizing distortions in the economy from taxes used for “non-fiscal” goals; and
• minimizing double taxation of income.
The “19 percent” tax reform greatly simplifies the tax system.
• The reformed personal income tax features a single rate of 19 percent and a high tax
free threshold. It replaces 21 different tax rates, including a five band rate structure on
wage income that ranged from 10 to 38 percent, and withholding tax rates on capital
income ranging from 5 to 25 percent.
• The corporate income tax rate has also been reduced to 19 percent, and dividend
taxation has been abolished.
• Most income tax exemptions have been cancelled, notably tax holidays for newly
established firms; future investment incentives must comply with EU state aid rules.
• The single value-added tax (VAT) rate of 19 percent replaces dual VAT rates of 14
and 20 percent.
• Excise taxes were increased and aligned with EU requirements.
• Several smaller taxes were abolished.
• A separate reform modestly reduced overall social contribution rates by 2.4 percentage
and increased the ceilings for pension and unemployment insurance contributions
(David Moore, 2004).
“Tax Reform in Kenya has undergone more or less continual reform over the
last twenty years. On the policy side, rate schedules have been rationalized and
simplified, a new value-added tax introduced, and external tariffs brought in line with
those of neighboring countries in East Africa. At the same time, administrative and
institutional reforms have taken place. Most notable among these was the creation of
the semi-autonomous Kenya Revenue Authority (KRA) in 1995, which centralized the
administration of tax collection.
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From independence in 1963 until the early 1980s, public spending in Kenya was
financed through a somewhat uncoordinated set of taxes and fees inherited from British
rule and supplemented by foreign aid inflows.
The oil shock in the early 1970s led to the country’s first significant fiscal crisis,
in response to which some relatively minor tax reforms were undertaken. Sales taxes
were introduced as a means of generating extra revenue, and trade taxes were used in an
attempt to reduce the ballooning balance of payments deficit. One motivation for the
relatively heavy reliance on good-specific sales and excise taxes was the belief that the
government could “get the prices right,” especially through its use of trade taxes in the
pursuit of first, import-substitution policies and then export-led growth strategies” (Nada
O. Elissa & William Jack, 2009).
“Since 1998 the government of the Republic of Mozambique (GRM) has been
phasing in a comprehensive tax reform program to modernize and strengthen the tax
system. Key measures include replacing a cascading turnover tax with a value added
tax (VAT) and a new system of excise taxes; a major revision of investment tax
incentives; a new income tax code; sequenced reductions in import duties; and a
revision of the fuel tax and other minor taxes.
The government has also taken steps to strengthen tax and customs
administration, simplify customs procedures, and establish plans for a central revenue
authority. These reforms have been designed with the objective of raising revenue more
effectively, fairly, and efficiently” (Nathan Associate INC, 2004).
“Central Asia & Eastern Europe has been the biggest reformer over the eight
years of the study. Economies in this region have shown the largest fall in both the
time to comply (200 hours) and number of payments (22.2) and apart from the Middle
East have the largest fall in the Total Tax Rate (12.6%).
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Compliance continues to take longest in South America (619 hours) and the
least amount of time is spent in the Middle East (158 hours). This has been the position
consistently through the eight years of the study” (PWC/World bank & IFC, 2013)
“Australia Tax reform is an increasingly significant issue on the Australian
political agenda. Combined annual deficits of the Commonwealth and State and
territory governments will rise from 1.9% of gross domestic product in 2011–12 to
5.9% of GDP by 2049–50. Widespread, wholesale tax reform in Australia has not
occurred since the introduction of the Goods and Services Tax in 2000. The Henry Tax
Review identified 138 areas for significant reform to Australia's tax system over the
next 10 to 20 years.
In July 2013, PricewaterhouseCoopers proposed significant tax reform in the
context of an ageing population and slowing of the Australian mining boom.
PricewaterhouseCoopers proposed improving the efficiency of the Australian tax
system through analyzing the competitiveness of the levels of taxation, its effect on
production and the importance of broad-based taxes to reduce economic distortion. For
example, over 115 other taxes raise less revenue than one tax: the Goods and Services
Tax. This Report received widespread coverage in the Australian press”. (Internet)
“The Matalan Committee, in its review, submitted to the Government of
Jamaica (GoJ) a number of recommendations for tax reform. The recommendations
were expected to lessen the degree of a number of problems that were endemic to the
then prevailing system of taxation. The cited problems included: (1) weak tax
administration; (2) a high revenue requirement; (3) the ad hoc nature of the tax system,
(4) a narrow tax base; (5) the undermining effect that incentives have on revenues; (6)
the distorting effect that some policies have on market forces that influences the
distribution of wealth, capital and other resources; (7) the unequal taxation of citizens
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within similar income brackets (horizontal inequities) and (8) the overly complicated
tax structure”. (Internet)
2.2 Ministry of Finance Tax Reforms Perspective
“Human capacity has been severely weakened by the years of conflict. Skill
levels are low. Systemic corruption of tax officials is a serious threat to future tax
collection. Average wage levels are around US $150 per month. Methods, systems,
and work practices to administer taxes are inefficient and do not reflect modern tax
administration practices. There is no systematic assessment of taxpayer risk
management. General Directorate of Revenue have not adopted the administration of
taxpayers by segments that reflect the size of the taxpayer and their potential
contribution to the national revenue.
There is no focus on the largest taxpayers and legitimate taxation. Compliance
with the tax laws is low and there is little voluntary compliance. Enforcement of tax
laws is dependent upon provincial and state police with little controls and uncertain
accountability for actions. The level of coordination and cooperation between the
General Directorate of Revenue and other ministries is low”. (MoF Website, 2010).
“Sustained rapid growth of domestic revenue is a central element of Afghanistan’s
state-building and reconstruction agenda. International experience suggests that the larger
the tax gap (the difference between the taxes actually paid and what should be paid
according to existing laws and statutes), the more radical changes needed. With a tax
gap on the order of 60%, Afghanistan needs to adopt a comprehensive strategy
including revamping of the tax administration in order to obtain significant
improvements in compliance”.
(i) Extremely low level of development; (ii) a large informal sector implying a
narrow tax base; (iii) the dominance of agriculture which is hard to tax; (iv) capacity
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constraints hindering the ability of the Government to collect taxes and of taxpayers to
comply with tax regulations. Revenue mobilization is further complicated by the large
opium economy that cannot be taxed directly, the need to consolidate Government
control throughout the country, and heavy reliance on aid funds that are exempt from
taxation”.
Agricultural taxes have a long history as a religious tax (Zakat). Subsequently
taken over by the State and collected at the local level, agricultural tax was once a
significant source of revenue. However, it has fallen into disuse over a long period of
time, and any attempt to reinstate it is likely to be severely hampered by the security
situation and prevalence of opium, as well as widespread poverty in rural areas. (Website)
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2.3 Afghan Revenue Department - Organizational Chart
Director General
Director of
Director of Legal & Director of Client Director of Non- Director of
Director of LTO Director of MTO Director of STO Provincial
Policy Service Revenue for NGOs Complaints Care
Coordination
Department of Department of
Department of Law Department of Department Department fo Tax Department of Department of
Provincial Non-Profit/Training
Execution (LTO) MTO Companies forms & Guides SIGTAS Complaints Care
Coordination NGOs
Department of Law Department of

Department of
Execution & Department of Department of Department of Non-
Rural Districts
Development of Audit Audits Reforms Profit/Research
Coordination
LTO in Provinces NGOs
Department of Department of
Department of LTO Department of Department of
Individual & Non-Profit/Projects
Audit Audit Grants
Corporates NGOs
Department of Law Department of

Department of Tax
Enforcement & Tax Zonal Revenue Department of TIN
Exemption
Collection District Offices
Department of
Adminstration & Department of
Tax Payers Internaltional Tax
Registration
Department of Tax
Department of VAT Payers
Classifification
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Chapter 3
Research Methodology
This research is to focus on the emerging factors and requirement for tax
reforms. The strategic reforms follows systematic change in the Afghan Revenue
Directorates (ARD) to bring positive change in the tax system. The recommendation
for reforms covering human resources restructuring, departmental restructuring,
simplification of income tax laws, simplification of work procedure, simplification of
data recording, digitalization of the archives and centralized database. This research
also helps in identification of new sources of revenue generation.
The reforms also accompany tax law amendment, simplification of procedures,
policies and regulations. The reforms will strengthen institutionalization of the system
and reduce the corruption. The ministry of finance must focus on general public
awareness campaigns to create legitimacy of tax payment.
This research also focuses on the tax administration. The efficient tax
administration can lead to state building and peace in Afghanistan. The human
resources reforms will bring competent tax authorities and officers into the system. The
diverse sources of revenue administration will increase domestic revenue and reduce
the country’s dependence on foreign assistance.
The launch of electronic services such as E-Services, E-Banking to tax payers
can also help in better data recording, tax collection, account maintenance and account
tally. The services of the national tax experts can help in bringing efficiency and
effectiveness in the tax administration. The ministry of finance have to focus on the
job training and introductory orientation to all employees and prepare the ground for
equal development.
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3.1 Research Design
This research design is a systematic plan to study a scientific problem in tax
administration in the ministry of finance of Afghanistan. The design of the study is
exploratory method. The exploratory research method chose to study the emerging
factors in the tax administration in the current situation in the Afghan Revenue
Directorate.
The causes that affects the tax administration, tax collection and in general the
government losses large portions of its revenue due to incompetency of tax employees,
nepotism, deal making and systematic corruption existence in the revenue organs.
The government and international community funded and supported projects
implementation in the Afghan Revenue Directorate. The results achieved is not feasible
compare to the cost incurred. The reforms brought in the system is not well
coordinated.
The research question is designed as close ended questionnaire. The main aim
of this research is to study the tax reforms in the Afghan taxation system and propose
the scientific solution for better tax administration.
3.2 Sampling Plan
The Afghan Revenue Directorate is one of the large departments in the ministry
of finance of Afghanistan. The sampling plan is designed to conduct the survey on
judgmental base. The logical ratio to use as sampling target is 55 employees out of 745
staff.
3.2.1 Population
The ARD has 745 employees in its Tashkeel (Structure). ARD is divided into
several directorates, departments, units for better management & easy operation.
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3.2.2 Sampling Size
The logical sampling size to be used is 55 employees. The employees
participated as 45 male and 10 female in the questionnaire. The participants include
senior officials, middle managers, and employees to diversify the opinions on the
research variables.
3.2.3 Sampling Technique
The sampling technique is set as nonprobability sampling employees interested
in the research topic. Therefore, the logical reason to set sampling technique was
convenience method. The convenience based option is common in the exploratory
research that judgmental method is matching the technique.
The participants selected from general directorates of the revenue as Large Tax
payers Office (LTO), Medium Tax payers Office (MTO), Small Tax payers Office
(STO), and tax advisors. The responses enriched the quality data collection.
3.3 Method of Data Collection
The method of data collection used as questionnaire method for collecting
relevant data from the respondents within the Afghan Revenue Directorate employees.
3.4 Sources of Data
The primary data collection is by closed ended questionnaire from the Afghan
Revenue Directorate employees. The research is exploratory and reliable primary data
was necessary to be collected from the trustworthy sources with good information on
the revenue system and knowledge of ministry of finance.
The secondary data was gathered from internet, reports by national and
international organizations, publications, books and tax reforms information from
developing and developed worlds.
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3.5 Tools of Data Collection
The main tool of data collection is close ended questionnaire. The questionnaire
filled by the participants from Afghan Revenue Directorate. The qualitative data
transformed to quantitative method and participants’ answered questions. The
questionnaire was structured in Likert scale method.
3.5.1 Likert Scale:
Strongly Agree Agree Neither Agree - Disagree Strongly

Nor Disagree Disagree
1 2 3 4 5
Strongly Agree = shows most favorable attitude towards the concern variable
Agree = shows approving attitude towards the concern variable
Neither Agree nor Disagree = shows middle of the road mentality towards concern
variable
Disagree = shows disapproving attitude towards the concern variable
Strongly Disagree = shows serious divergence attitude towards the concern variable
3.6 Variables of Study
This research is based on two variables. The Tax Reforms is the independent
variable and Tax Administration is the dependent variable of the study. This research
is studying the relationship between independent and dependent variables. The
emerging factors affecting the tax administration and tax collection.
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3.6.1 Tax Reforms
The Tax Reforms consist of the variables as:
3.6.1.1 Current Organization Environment
The Afghan Revenue Directorate has facilities, but it’s not matching the current
requirement and staff comfort. ARD should expand its facility base to employees
expectation and bring matching convenience for better working situation and
productivity.
3.6.1.2 Current Data Recording Facility
ARD has decentralized archiving system. It’s a combination of computerized
and more manual work. The documentation of tax payers and records are available in
books that is dated back to 35 - 40 year old. The ARD cannot retrieve the tax payers’
information on time, lengthy work process and communication difference as
interdependence with Ministry of Commerce & Industries (MoCI), Afghanistan
Investment Support Agency (AISA) for the clearance of tax return to renew business
licenses.
3.6.1.3 Method of Better Data Recording
The potential for computerization of the system, web based operations and
online services. This will bring efficiency and effectiveness in the system and decline
in the lengthy work processes.
3.6.1.4 Competent Job Related Duties
The primary step towards human resources is change management and reforms
must be started by implementing new reform policy on merit base recruitment. Its main
aim is to encourage new talents to compete for positions without exactly knowing of
the posts. The important point is to consider the recruitment of professional people
having relevant education, and knowledge of economic field.
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3.6.1.5 Multidimensional Approach
Multidimensional approach (Data recording, Data maintenance, data transfer,
data feedback, reduction of manual work) is appropriate for simplification of the work
procedures.
3.6.1.6 Tax Campaign Laid by Government
The ARD rarely conduct public tax awareness campaigns. The ministry of
finance website is not updating regularly to keep pace with changing situation. ARD
has tax manuals and brochures, but the distribution is limited.
3.6.1.7 Framing New Tax Reforms Laws
The current income tax law has many flaws. The ministry of finance must bring
new amendments in the law and policies. The income tax law must be based on the
social reality and economic sphere of the country and should not be copy of expired
laws or foreign law imitated.
3.6.1.8 Simplification of Tax Law
The current income tax law has serious flaws that another amendment is
necessary to cover the gaps and bring improvements. The proper tax categorization is
require to fix certain tax rate flaws and tax according to the business revenue generation.
The simplification in the income tax law will boost efficiency in the operation
of the tax system. The tax officials can easily understand the articles and prevent self-
interpretation of the law. The simplification can also lead to the reduction in the current
corruption rate.
3.6.1.9 Simplification of Payment of Taxes
The incorporation of Electronic payment services linked to few trustworthy
banks in the country for better facilitation to tax payers. The tax payers’ choice of
payment should be open that make it easier and manageable. The small businesses
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should have more facilitation on the payment services. They mostly consist of illiterate
people, and low educated. They all should have TIN no and payment slip in advance
available with a choice of payment according to his/her ability.
3.6.1.10 Government Officials Bribes Reduction
The simplification of the income tax law, work procedures and tax payment.
The ARD succeeded in this goal will reduce the opportunity for bribe taking and deal
making between tax officers and tax payers.
3.6.1.11 Selection of Competent Employees
The favorable attitude towards selection of competent employees on merit base
through open fair competition. The promotion of talented employees to higher
positions. The attraction of Economic & Finance university toppers, roaster of young
talents for future vacancies.
3.6.1.12 Simplification of Work Procedures
The system must be computerized and online base. The number of signatories
must be reduced to minimum and system self operation instead of heavily based on
manual paper work. The need for client service in all tax departments to handle the
documents and reduce personal interaction of tax payers with tax officials.
3.6.1.13 Newspaper
Afghanistan has several printed newspapers. The newspaper readers are many.
ARD must plan for tax payers’ awareness campaign in newspapers.
3.6.1.14 Internet
Ministry of Finance and Afghan Revenue Directorate has website. The website
is not updating on timely manner with new information, laws, policies and regulations.
The internet users are many and ARD have to consider the website promotion pace with
changing situation.
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3.6.1.15 Outdoor Campaign
The ARD staff have to go to market places, offices and general public to conduct
the outdoor campaign. The main aim of outdoor campaign is tax payers’ awareness
and training future tax payers.
3.6.1.16 Tele Advertisement
Afghanistan has 38 television channels all over the country. The people are
watching television and commercial advertisement is common. The ARD must invest
on the Tele - advertisement campaign to reach tax payers.
3.6.1.17 Organization Tax Manuals
ARD has organization manuals in Dari, Pashto and English languages. But the
distribution of the organization tax manual is very limited. The softcopy must be
available online in the ARD website.
3.6.1.18 Organization Tax Brochure
Organization Tax brochure is available in Dari, Pashto and English languages.
This tax brochure should be distributed to people for awareness purposes.
3.6.1.19 Sources of Recruitment of Employees
The best sources of recruitment of employees are fair open competition, internal
merit base promotion of employees. The talented university graduates recruitment and
roaster young talents for future vacancies.
3.6.1.20 Types of Tax Paid
The ARD has many tax departments like Large Tax Payers Office (LTO),
Medium Tax Payers Office (MTO), Small Tax Payers Office (STO), and Rural Tax
Department. The following kind of taxes are paid by tax payers:
1. Small businesses fixed tax
2. Medium businesses fixed tax
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3. Large businesses fixed tax
4. Restaurants
5. Companies
6. Large companies & corporations
7. Income tax
8. Rent tax
9. Sales tax
10. BRT & VAT (VAT is planned, but still has be implemented)
11. Import & Export tax
12. Road & toll tax
3.6.1.21 Qualification of Employees
The ARD tax employees is a mixture of high school graduates, Bachelors and
Masters. The majority of tax employees are high school graduate. The training and
development mechanism is limited.
3.6.1.22 Average Length of Services of Tax Employees
The Afghanistan Independent Civil Servants Commission Law permits five
years of service tenure. There are many employees that serve for decade or higher. The
favorable attitude towards employee tenure is maximum two years.
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3.6.2 Tax Administration
The Tax Administration consist of the variables as:
3.6.2.1 Services of Tax Experts
The donor funded projects to strengthen the ARD and tax administration in the
ministry of finance. DIFD being the largest supporter to ARD for the past one decade
and Adam Smith International is the implementing organization. The major perception
towards services of these tax experts among ARD staff is diverse and mostly having
negative attitude. The major portion of the fund is spent on high salaries of international
staff, accommodation, security maintenance, equipment and rental in practical manner.
3.6.2.2 Tax Identification Number
The Income Tax Law requires that every tax payer must have a Tax
Identification Number (TIN). This code is a computer generated number issued based
on Tazkira/NIC, passport, driving license. The TIN no is usable for any kind of
commercial activity the TIN holder getting involve.
3.6.2.3 Unidimensional Method
The main aim of this scheme is to avoid the duplication of TIN no issuance to
tax payers and evasion of tax payment. There are people that have two or more TIN
no, but do not pay any taxes.
3.6.2.4 Current Record Keeping System
The current record keeping system is OK, but archive is decentralize and record
retrieval is not effective. The system is more manual instead of computerized and less
efficient and effective.
3.6.2.5 Expert Opinion
Now Afghanistan has many talented professionals on diverse expertise and
fields. There are many professionals that can help ARD with expert opinion for
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improvement. They can work as part-time employees or on volunteer basis. The
nationally available human resources attained the expertise in finance, taxation,
accounting, audit, budget, estimation and forecasting must be utilize instead of
international experts.
3.6.2.6 Repetition of TIN
According to the survey result, the legal
requirement for having Tax Identification Number
(TIN) for each single individual and separate for
corporations. The requirement is to present the
Tazkira/NIC and obtain a TIN no. But the department
also accepting the passport, driving license, Election
voting ID card.
To prevent the repetition of TIN no issuance,
ARD must integrate biometric system for TIN registration. The biometric system bring
efficiency in TIN issuing, nearly exact no of tax payers.
3.6.2.7 Satisfied with Electronic Services
The employees’ usage of online services and electronic service is limited. The
website is not up-gradated regularly with useful information, law and policies.
3.6.2.8 Satisfied with Current Law System
The employees’ attitude towards the current law system is mixed and mostly
negative due to vagueness, flaw in the law, especially in the fixed tax rate. The income
tax law must be realistic in nature and matching the socio-economic situation of the
country.
3.6.2.9 Employee Performance Improvement
The ARD must establish the monetary & nonmonetary incentive system for
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employee productivity and efficiency. The salary level is discouraging due to large
difference and gap in government & contractual employees. Second, the appointment
of professional with relevant education background can increase the performance.
3.6.2.10 Sources of Revenue Generation
The ARD can generate adequate revenue from these sources:
1. Small businesses with a fixed capital ceiling & revenue
2. Medium businesses with a fixed capital ceiling & revenue
3. Large businesses with a fixed capital ceiling & revenue
4. Restaurants
5. Companies
6. Large companies & corporations
7. Income tax
8. Rent tax
9. Sales tax
10. BRT & VAT
11. Agriculture tax
12. Import & Export tax
13. Opium trade legalization and dual taxation
14. Tax on basic necessities e.g. electricity, water, road & toll tax
15. Stall holders tax (tax by MoF & space rent collection by municipality)
3.6.2.11 Tax Payment Terms
The aim of the tax payment terms is to bring facilitation to the tax payers. The
launch of E-Services & E-Banking. The tax payment can be on monthly, quarterly and
annual bases.
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3.6.2.12 E-Payment System
The ARD should launch E-Services and link the tax payers to online banking
system. This procedure is already in practice by DA Afghan Barshna Sherkat (DABS).
The E-Payment can bring efficiency and speediness in the tax payment, account tally
and reduction in the corruption.
3.6.2.13 Age of Tax Payers
The majority of the questionnaire participants towards the age of tax payers is
mostly consists of ages 20 – 40, 40 – 60. Afghan Constitution approves 18 years as
legal age of person that can join workforce, entrepreneurship and private activity.
3.6.2.14 Gender of Tax Payers
The commonality in questionnaire participants’ perception towards the gender
of tax payers is that male tax payers is more than female tax payers.
3.6.2.15 Income of Tax Payers
The mainstream of the questionnaire participants towards the income of tax
payers is that highest portion comes from government employees of income AF 15,000
– 30,000, 30,000 – 50,000 and also the higher.
3.6.2.16 Education of Tax Payers
The widely held perception of the questionnaire participants towards the
education of tax payers is that they consist of illiterate, primary/high school graduates,
bachelors, masters and professional.
3.6.2.17 Occupation of Tax Payers
The occupation of tax payers is service sector, production and also professional.
Each category has tax payers and tax revenue to government.
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3.7. Data Collection & Analysis
The data collection plan is close ended questionnaire. The close ended
questionnaire conducted on the convenience method with Afghan Revenue Directorate
employees. The 45 males and 10 female employees participated in the questionnaire.
The collected data, raw tabled in excel sheet. For analyzing the data and to get
satisfactory results another software as Statistics Package for Students Support (SPSS)
used. The accuracy rate to derive positive result is significant. The important analysis
conducted like Description of data to get Mean, Standard Deviation, F ratio & P value
taken from the data.
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Chapter 4
DATA ANAYSIS
The Tax Reforms & Tax Administration variables under the study and data being collected, analyzed by the help of SPSS software analytical tool.
It shows the correlation between the variables and the variable itself.
4.1 Correlation of Tax Reforms
Correlation Table Tax Reforms

Pearson COE CD MB CD MD TCL FNT STL SPT GO SCE SW NP INT OC AD MA BR SRE TT QE ALS
Two tail RF DR RD A G RL BR P N O P TE
COE 1
CDRF 0.616 1
MBDR -0.173 0.11 1
5
CDRD 0.489 0.51 - 1
9 0.03
5
MDA 0.240 0.09 0.19 0.18 1
9 9 4
TCLG 0.433 0.39 - 0.41 0.09 1
3 0.00 6 7
4
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FNTRL 0.111 0.29 - 0.17 0.05 0.29 1

2 0.09 7 8 1
4
STL -0.157 - 0.10 - - 0.06 0.19 1
0.15 9 0.07 0.09 5 9
3 9 0
SPT -0.040 - - - - - - 0.32 1
0.15 0.02 0.12 0.01 0.21 0.02 7
3 0 7 3 9 4
GOBR 0.006 - 0.00 0.04 0.07 - 0.22 0.35 0.38 1
0.05 6 5 3 0.16 5 8 4
8 3
SCE -0.145 - 0.03 0.00 - - - 0.20 0.35 0.60 1
0.20 1 2 0.11 0.11 0.05 2 9 0
0 9 7 3
SWP -0.211 - - 0.03 - - 0.14 0.35 0.39 0.55 0.66 1
0.28 0.05 2 0.09 0.10 4 7 5 1 9
8 3 8 9
NP 0.079 0.09 0.19 0.10 0.32 0.28 0.21 0.08 0.00 0.09 0.20 0.22 1
6 5 5 8 3 5 9 9 1 7 1
INT 0.058 0.04 0.13 - 0.24 0.33 0.21 - - - 0.00 0.09 0.80 1
8 0 0.06 8 0 2 0.00 0.06 0.02 7 6 7
3 8 6 6
OC 0.206 0.18 0.09 0.12 0.42 0.40 0.32 0.03 - 0.13 0.13 0.15 0.74 0.76 1
5 0 5 7 0 6 8 0.13 8 2 1 5 1
2
AD 0.262 0.20 0.08 0.09 0.33 0.48 0.28 0.18 - 0.11 0.04 0.11 0.64 0.69 0.79 1
6 8 2 3 9 7 6 0.01 6 7 9 4 7 6
4
MAN 0.072 0.22 0.07 - 0.28 0.31 0.35 0.08 - 0.15 0.02 0.20 0.53 0.62 0.64 0.70 1
2 9 0.00 2 3 9 1 0.08 1 3 3 6 2 5 5
2 8
BRO -0.046 0.15 0.09 0.05 0.30 0.17 0.49 0.08 - 0.14 0.07 0.27 0.60 0.56 0.60 0.60 0.78 1
0 0 3 1 5 1 6 0.07 5 1 5 0 3 1 1 7
6
55
© Rohullah Sharifi
SRE -0.060 - 0.00 - 0.16 0.01 - 0.02 - - - 0.01 - - - - - - 1

0.20 3 0.12 1 6 0.25 0 0.10 0.10 0.03 0 0.11 0.17 0.28 0.06 0.10 0.08
8 2 0 8 7 1 5 1 8 5 5 9
TTP -0.127 - 0.05 - - - - 0.03 0.03 - 0.08 0.10 - - - - - - 0.71 1
0.14 5 0.13 0.21 0.02 0.20 1 1 0.08 4 7 0.08 0.05 0.15 0.15 0.06 0.03 7
2 4 7 5 5 9 8 1 4 7 2 5
QE 0.101 0.02 0.00 - 0.00 0.06 0.03 0.03 - - - - 0.18 0.28 0.08 0.07 0.03 0.17 0.58 0.9 1
4 1 0.08 8 0 9 1 0.08 0.19 0.22 0.04 8 7 1 9 3 9 3 23
8 3 1 4 4
ALSTE -0.251 - - - - - - 0.03 0.01 0.06 0.10 0.20 - - - - - - - 0.3 0.1 1
0.31 0.12 0.17 0.22 0.00 0.01 9 7 4 4 1 0.16 0.07 0.19 0.25 0.05 0.11 0.04 45 06
7 3 1 6 4 0 8 9 8 2 9 9
As shown above in the table 4.1 the mean importance of the overall values of Tax Reforms variables, as rated by the respondents , namely
Current Organizational Environment, Current Data Recording Facility, Method for Better Data Recording, Competent Job Related Duties,
Multidimensional Approach, Tax Campaigns Laid by Government, Framing New Tax Reform Laws, Simplification of Tax Law, Simplification
of Payment of Taxes, Government officials Bribe Reduction, Selection of Competent Employees, Simplification of Work Procedures, awareness
campaigns used channel like Newspaper, Internet, Outdoor Campaign, Advertisement, Manuals, and Brochures, Sources of Recruitment of
Employees, Types of Tax Paid, Qualification of Employee, Average Length of Service of Tax Employee, respectively 2.92, 2.85, 2.86, 2.96, 1.963,
3.2, 2.4, 1.81, 1.81, 1.58, 1.54, 1.52, 3.75, 3.45, 3.32, 2.43, 2.21, 3.18, 3.89, 2.88, 1.58 for Tax Reforms features, technical performance,
comparative Tax Reforms look and aesthetic value, information available, after Tax Reforms and easy estimation and collection of Taxes.
Since the obtained F value is 26.069 which is highly significant, it showed high difference in the opinion of the respondents towards above
mentioned variables under Tax Reforms.
56
© Rohullah Sharifi
4.2 Correlation of Tax Administration
Correlation Table Tax Administration

Pearson Two STE TIDN UDM CRK EO RIT SES SCLS EPI SRG TPT EPS ATP GTP ITP ETP OT
tail S P
STE 1
TIDN -0.269 1
UDM 0.061 - 1
0.174
CRKS 0.150 0.087 - 1
0.032
EO 0.234 0.046 0.195 0.135 1
RIT -0.013 - 0.150 -0.03 0.125 1
0.054 5
SES 0.209 - 0.178 0.188 - - 1
0.348 0.008 0.115
SCLS 0.395 -0.18 0.054 0.083 - 0.015 0.435 1
0.067
EPI -0.038 0.705 - 0.027 0.251 0.281 - - 1
0.006 0.207 0.181
SRG -0.333 0.166 - - - 0.102 - - 0.827 1
0.104 0.103 0.072 0.205 0.314
TPT -0.108 0.406 - 0.022 - 0.028 - -0.01 0.665 0.377 1
0.303 0.192 0.112
EPS 0.193 - 0.067 0.010 0.041 -0.06 -0.09 - - - - 1
0.005 0.154 0.137 0.084 0.229
ATP 0.013 0.651 - 0.017 0.105 - - - 0.643 0.093 0.284 0.116 1
0.112 0.039 0.219 0.106
GTP -0.269 0.818 - 0.087 - 0.087 0.027 0.030 0.655 0.092 0.425 - 0.42 1
0.031 0.096 0.134 9
57
© Rohullah Sharifi
ITP - 0.793 - 0.039 - 0.242 -0.27 - 0.939 0.723 0.729 -0.11 0.6 0.76 1
0.43618 0.122 0.066 0.343 3
ETP -0.230 0.659 0.036 - 0.133 0.313 - - 0.952 0.711 0.719 - 0.56 0.60 0.93 1
0.084 0.294 0.283 0.185 6 0 8
OTP -0.143 0.714 0.182 - 0.265 0.129 - - 0.716 0.292 0.287 - 0.48 0.42 0.58 0.75 1
0.225 0.053 0.219 0.168 2 5 3 7
As shown above in the table 4.2 the mean importance of the overall values of Tax Administration variables, as rated by the respondents ,
Services of Tax Experts, TIN document, Uni-dimensional Method, Current Record Keeping System, Expert Opinion, Repetition TIN, Satisfied
with Electronic Services, Satisfied with Current Laws System, Employees’ Performance Improvement, Sources of Revenue Generation, Tax
Payments Terms, E-Payment System, Age of Tax Payers, Gender of Tax Payers, Income of Tax Payers, Education of Tax Payers, Occupation of
Tax Payers, respectively 3.2, 1.56, 2.10, 2.65, 1.83, 1.69, 2.85, 2.85, 2.79, 5.61, 2.01, 2.01, 2.35, 1.31, 3.37, 2.49, 1.76 for Tax Administration
features, technical performance, comparative Tax Administration look and aesthetic value, information available, after Tax Administration and
easy estimation and collection of Taxes.
Since the obtained F value is 71, 964 which is highly significant, it showed high difference in the opinion of the respondents towards above
mentioned variables under Tax Administration.
58
© Rohullah Sharifi
4.3: Tax Reforms variable
Table 4.3.1: Mean of Current Organization Environment
Mean SD F P
2.927 0.997 0.173 0.677
0.01>
0.05>
Graph No. 1: Mean of Current Organization Environment
3.5
2.5
1.5
0.5
0
Mean Standard Deviation
As shown above in the table 4.3.1 the mean importance of the variable namely
Current Organizational Environment as rated by the respondents, is 2.92, of the Tax
Reforms. Since the obtained F value is 0.173 which is less significant, it showed less
difference in the opinion of the respondents towards above mentioned variables under
Tax Reforms.
59
© Rohullah Sharifi
Table 4.3.2: Mean of Current Data Recording Facility
Mean SD F P
2.854 0.825 0.398 0.529
0.01>
0.05>
Graph No. 2: Mean of Current Data Recording Facility
2.5
1.5
0.5
0
As presented above in the table 4.3.2 the mean importance of the variable
namely Current Data Recording Facility as rated by the respondents, is 2.85, of the Tax
Reforms. Since the obtained F value is 0.398 which is less significant, it showed less
Tax Reforms.
60
© Rohullah Sharifi
Table 4.3.3: Mean of Method of Data Recording
Mean SD F P
2.866 0.963 2.673 0.103
0.01>
0.05>
Graph No. 3: Mean of Method of Data Recording
3.5
2.5
1.5
0.5
0
As revealed above in the table 4.3.3 the mean importance of the variable namely
Method of Data Recording as rated by the respondents, is 2.86, of the Tax Reforms.
Since the obtained F value is 2.673 which is less significant, it showed less difference
in the opinion of the respondents towards above mentioned variables under Tax
Reforms.
61
© Rohullah Sharifi
Table 4.3.4: Mean of Competent Job Related Duties
Mean SD F P
2.963 0.980 41.333 3.579
0.01>
0.05>
Graph No. 4: Mean of Competent Job Related Duties
3.5
2.5
1.5
0.5
0
As displayed above in the table 4.3.4 the mean importance of the variable
namely Competent Job Related Duties as rated by the respondents, is 2.96, of the Tax
Reforms. Since the obtained F value is 41.333 which is highly significant, it showed
high difference in the opinion of the respondents towards above mentioned variables
under Tax Reforms.
62
© Rohullah Sharifi
Table 4.3.5: Mean of Multidimensional Approach
Mean SD F P
1.963 0.607 56.237 1.901
0.01>
0.05>
Graph No. 5: Mean of Multidimensional Approach
2.5
1.5
0.5
0
As publicized above in the table 4.3.5 the mean importance of the variable
namely Multidimensional Approach as rated by the respondents, is 1.96, of the Tax
Reforms. Since the obtained F value is 56.237 which is high significant, it showed high
Tax Reforms.
63
© Rohullah Sharifi
Table 4.3.6: Mean of Tax Campaign Led by Government
Mean SD F P
3.2 1.061 17.6 5.6
0.01>
0.05>
Graph No. 6: Mean of Tax Campaign Led by Government
3.5
2.5
1.5
0.5
0
As exposed above in the table 4.3.6 the mean importance of the variable namely
Tax Campaign Led by Government as rated by the respondents, is 3.2, of the Tax
Reforms. Since the obtained F value is 17.6 which is highly significant, it showed high
Tax Reforms.
64
© Rohullah Sharifi
Table 4.3.7: Mean of Framing New Tax Reform Law
Mean SD F P
2.4 0.934 12.353 0.000644
0.01>
0.05>
Graph No. 7: Mean of Framing New Tax Reform Law
2.5
1.5
0.5
0
As made known above in the table 4.3.7 the mean importance of the variable
namely Framing New Tax Reform Law as rated by the respondents, is 2.4, of the Tax
Reforms. Since the obtained F value is 12.353 which is highly significant, it showed
under Tax Reforms.
65
© Rohullah Sharifi
Table 4.3.8: Mean Simplification of Tax Law
Mean SD F P
1.818 0.795 1.571 1
0.01>
0.05>
Graph No. 8: Mean Simplification of Tax Law
1.8
1.6
1.4
1.2
0.8
0.6
0.4
0.2
0
Simplification of Tax Law as rated by the respondents, is 1.81, of the Tax Reforms.
Since the obtained F value is 1.571 which is less significant, it showed less difference
in the opinion of the respondents towards above mentioned variables under Tax
Reforms.
66
© Rohullah Sharifi
Table 4.3.9: Mean of Simplification Payment of Taxes
Mean SD F P
1.818 0.795 2.139 0.146
0.01>
0.05>
Graph No. 9: Mean of Simplification Payment of Taxes
1.8
1.6
1.4
1.2
0.8
0.6
0.4
0.2
0
namely Simplification of Payment of Taxes as rated by the respondents, is 1.81, of the
Tax Reforms. Since the obtained F value is 2.139 which is less significant, it showed
less difference in the opinion of the respondents towards above mentioned variables
under Tax Reforms.
67
© Rohullah Sharifi
Table 4.3.10: Mean of Government Official Bribe Reduction
Mean SD F P
1.581 0.896 0.053 0.817
0.01>
0.05>
Graph No. 10: Mean of Government Official Bribe Reduction
1.8
1.6
1.4
1.2
0.8
0.6
0.4
0.2
0
As revealed above in the table 4.3.10 the mean importance of the variable
namely Government Officials Bribe Reduction as rated by the respondents, is 1.58, of
the Tax Reforms. Since the obtained F value is 0.53 which is less significant, it showed
under Tax Reforms.
68
© Rohullah Sharifi
Table 4.3.11: Mean of Selection of Competent Employees
Mean SD F P
1.545 0.740 0.019 0.888
0.01>
0.05>
Graph No. 11: Mean of Selection of Competent Employees
1.8
1.6
1.4
1.2
0.8
0.6
0.4
0.2
0
namely Selection of Competent Employees as rated by the respondents, is 1.54, of the
under Tax Reforms.
69
© Rohullah Sharifi
Table 4.3.12: Mean of Simplification of Work Procedures
Mean SD F P
1.527 0.604 1.585 6.362
0.01>
0.05>
Graph No. 12: Mean of Simplification of Work Procedures
1.8
1.6
1.4
1.2
0.8
0.6
0.4
0.2
0
namely Simplification of Work Procedures as rated by the respondents, is 1.52, of the
under Tax Reforms.
70
© Rohullah Sharifi
Table 4.3.13: Mean of News Paper
Mean SD F P
3.745 1.158 1.652 0.201
0.01>
0.05>
Graph No. 13: Mean of News Paper
3.5
2.5
1.5
0.5
0
namely Newspaper as rated by the respondents, is 3.74, of the Tax Reforms. Since the
obtained F value is 1.652 which is less significant, it showed less difference in the
opinion of the respondents towards above mentioned variables under Tax Reforms.
71
© Rohullah Sharifi
Table 4.3.14: Mean of Internet
Mean SD F P
3.454 1.214 1.652 0.201
0.01>
0.05>
Graph No. 14: Mean of Internet
3.5
2.5
1.5
0.5
0
namely Internet as rated by the respondents, is 3.45, of the Tax Reforms. Since the
72
© Rohullah Sharifi
Table 4.3.15: Mean of Outdoor Campaign
Mean SD F P
3.527 1.358 0.691 0.407
0.01>
0.05>
Graph No. 15: Mean of Outdoor Campaign
3.5
2.5
1.5
0.5
0
Outdoor Campaign as rated by the respondents, is 3.52, of the Tax Reforms. Since the
73
© Rohullah Sharifi
Table 4.3.16: Mean of Tele - Advertisement
Mean SD F P
3.327 1.155 19.380 2.53
0.01>
0.05>
Graph No. 16: Mean of Tele - Advertisement
3.5
2.5
1.5
0.5
0
namely Tele - Advertisement as rated by the respondents, is 3.32, of the Tax Reforms.
Since the obtained F value is 19.380 which is highly significant, it showed high
Tax Reforms.
74
© Rohullah Sharifi
Table 4.3.17: Mean of Manuals
Mean SD F P
2.436 0.957 1.590 0.210
0.01>
0.05>
Graph No. 17: Mean of Manuals
2.5
1.5
0.5
0
namely Manual as rated by the respondents, is 2.43, of the Tax Reforms. Since the
75
© Rohullah Sharifi
Table 4.3.18: Mean of Brochures
Mean SD F P
2.218 0.853 3.710 1.004
0.01>
0.05>
Graph No. 18: Mean of Brochures
2.5
1.5
0.5
0
As exposed above in the table 4.3.18 the mean importance of the variable
namely Brochure as rated by the respondents, is 2.21, of the Tax Reforms. Since the
76
© Rohullah Sharifi
Table 4.3.19: Mean of Sources of Recruitment of Employees
Mean SD F P
3.188 1.556 10.627 0.001
0.01>
0.05>
Graph No. 19: Mean of Sources of Recruitment of Employees
3.5
2.5
1.5
0.5
0
namely Sources of Recruitment of Employees as rated by the respondents, is 3.18, of
the Tax Reforms. Since the obtained F value is 10.627 which is highly significant, it
showed high difference in the opinion of the respondents towards above mentioned
variables under Tax Reforms.
77
© Rohullah Sharifi
Table 4.3.20: Mean of Types of Taxes Paid
Mean SD F P
3.899 2.333 23.025 2.286
0.01>
0.05>
Graph No. 20: Mean of Types of Taxes Paid
4.5
3.5
2.5
1.5
0.5
0
namely Types of Taxes Paid as rated by the respondents, is 3.89, of the Tax Reforms.
Tax Reforms.
78
© Rohullah Sharifi
Table 4.3.21: Mean of Qualification of Employees
Mean SD F P
2.885 0.882 73.975 3.322
0.01>
0.05>
Graph No. 21: Mean of Qualification of Employees
3.5
2.5
1.5
0.5
0
Qualification of Employees as rated by the respondents, is 2.88, of the Tax Reforms.
Tax Reforms.
79
© Rohullah Sharifi
Table 4.3.22: Mean of Average Length of Service Tax Employees
Mean SD F P
1.589 1.074 16.829 7.8
0.01>
0.05>
Graph No.22: Mean of Average Length of Service Tax Employees
1.8
1.6
1.4
1.2
1
0.8
0.6
0.4
0.2
0
namely Average Length of Service Tax Employees as rated by the respondents, is 1.58,
of the Tax Reforms. Since the obtained F value is 16.829 which is highly significant,
it showed high difference in the opinion of the respondents towards above mentioned
variables under Tax Reforms.
80
© Rohullah Sharifi
4.4 Tax Administration
Table 4.4.1: Mean of Services of Tax Experts
Mean SD F P
3.2 1.238 32.683 9.744
0.01>
0.05>
Graph No. 23: Mean of Services of Tax Experts
3.5
2.5
1.5
0.5
0
Services of Tax Experts as rated by the respondents, is 3.2 of the Tax Administration.
Tax Administration.
81
© Rohullah Sharifi
Table 4.4.2: Mean of Tax Identification Number
Mean SD F P
1.566 0.807 64.137 2.679
0.01>
0.05>
Graph No. 24: Mean of Tax Identification Number
1.8
1.6
1.4
1.2
0.8
0.6
0.4
0.2
0
namely Tax Identification Number as rated by the respondents, is 1.56 of the Tax
Administration. Since the obtained F value is 64.137 which is highly significant, it
variables under Tax Administration.
82
© Rohullah Sharifi
Table 4.4.3: Mean of Uni-Dimensional Method- TIN
Mean SD F P
2.109 0.685 15.292 0.0001
0.01>
0.05>
Graph No. 25: Mean of Uni-Dimensional Method- TIN
2.5
1.5
0.5
0
namely Uni-dimensional Method as rated by the respondents, is 2.10 of the Tax
83
© Rohullah Sharifi
Table 4.4.4: Mean of Current Record Keeping System
Mean SD F P
2.654 0.775 34.300 5.167
0.01>
0.05>
Graph No. 26: Mean of Current Record Keeping System
2.5
1.5
0.5
0
Current Record Keeping System as rated by the respondents, is 2.65 of the Tax
84
© Rohullah Sharifi
Table 4.4.5: Mean of Expert Option
Mean SD F P
1.836 0.687 1.225 0.270
0.01>
0.05>
Graph No. 27: Mean of Expert Option
2
1.8
1.6
1.4
1.2
1
0.8
0.6
0.4
0.2
0
Expert Opinion as rated by the respondents, is 1.83 of the Tax Administration. Since
the obtained F value is 1.225 which is less significant, it showed less difference in the
opinion of the respondents towards above mentioned variables under Tax
Administration.
85
© Rohullah Sharifi
Table 4.4.6: Mean of Repetition of TIN
Mean SD F P
1.690 0.690 47.546 3.780
0.01>
0.05>
Graph No. 28: Mean of Repetition of TIN
1.8
1.6
1.4
1.2
0.8
0.6
0.4
0.2
0
namely Repetition of TIN as rated by the respondents, is 1.69 of the Tax
86
© Rohullah Sharifi
Table 4.4.7: Mean of Satisfied with Electronic Services
Mean SD F P
2.854 1.043 -1.452 -1
0.01>
0.05>
Graph No. 29: Mean of Satisfied with Electronic Services
2.5
1.5
0.5
0
Series1 2.854545455 1.043821005
namely Satisfied with Electronic Services as rated by the respondents, is 2.85 of the
Tax Administration. Since the obtained F value is -1.452 which is less significant, it
showed less difference in the opinion of the respondents towards above mentioned
87
© Rohullah Sharifi
Table 4.4.8: Mean of Satisfied with Current Law System
Mean SD F P
2.854 0.931 26.697 1.097
0.01>
0.05>
Graph No. 30: Mean of Satisfied with Current Law System
2.5
1.5
0.5
0
Satisfied with Current Law System as rated by the respondents, is 2.85 of the Tax
88
© Rohullah Sharifi
Table 4.4.9: Mean of Employee Performance Improvement
Mean SD F P
2.798 1.357 141.88 2.314
0.01>
0.05>
Graph No. 31: Mean of Employee Performance Improvement
2.5
1.5
0.5
0
namely Employee Performance Improvement as rated by the respondents, is 2.79 of the
Tax Administration. Since the obtained F value is 141.88 which is highly significant,
it showed high difference in the opinion of the respondents towards above mentioned
89
© Rohullah Sharifi
Table 4.4.10: Mean of Sources of Revenue Generation
Mean SD F P
5.611 3.246 146.459 1.247
0.01>
0.05>
Graph No. 32: Mean of Sources of Revenue Generation
0
namely Sources of Revenue Generation as rated by the respondents, is 5.61 of the Tax
90
© Rohullah Sharifi
Table 4.4.11: Mean of Tax Payment Term
Mean SD F P
2.016 0.792 11.089 0.001
0.01>
0.05>
Graph No. 33: Mean of Tax Payment Term
2.5
1.5
0.5
0
namely Tax Payment Term as rated by the respondents, is 2.01 of the Tax
91
© Rohullah Sharifi
Table 4.4.12: Mean of E-Payment Services
Mean SD F P
2.018 0.757 99.380 5.485
0.01>
0.05>
Graph No. 34: Mean of E-Payment Services
2.5
1.5
0.5
0
namely E-Payment Services as rated by the respondents, is 2.01 of the Tax
92
© Rohullah Sharifi
Table 4.4.13: Mean of Age of Tax Payers
Mean SD F P
2.350 0.662 139.476 4.788
0.01>
0.05>
Graph No. 35: Mean of Age of Tax Payers
2.5
1.5
0.5
0
Mean SD
As discovered above in the table 4.4.13 the mean importance of the variable
namely Age of Tax Payers as rated by the respondents, is 2.35 of the Tax
93
© Rohullah Sharifi
Table 4.4.14: Mean of Gender of Tax Payers
Mean SD F P
1.312 0.466 100.184 3.423
0.01>
0.05>
Graph No. 36: Mean of Gender of Tax Payers
1.4
1.2
0.8
0.6
0.4
0.2
0
Mean SD
Gender of Tax Experts as rated by the respondents, is 1.31 of the Tax Administration.
Tax Administration.
94
© Rohullah Sharifi
Table 4.4.15: Mean of Income of Tax Payers
Mean SD F P
3.372 1.813 27.472 2.764
0.01>
0.05>
Graph No. 37: Mean of Income of Tax Payers
3.5
2.5
1.5
0.5
0
Mean SD
namely Income of Tax Experts as rated by the respondents, is 3.37 of the Tax
95
© Rohullah Sharifi
Table 4.4.16: Mean of Education of Tax Payers
Mean SD F P
2.493 1.239 28.255 2.314
0.01>
0.05>
Graph No. 38: Mean of Education of Tax Payers
2.5
1.5
0.5
0
Mean SD
namely Education of Tax Experts as rated by the respondents, is 2.49 of the Tax
96
© Rohullah Sharifi
Table 4.4.17: Mean of Occupation of Tax Payers
Mean SD F P
1.760 0.617 38.991 4.450
0.01>
0.05>
Graph No. 39: Mean of Occupation of Tax Payers
1.8
1.6
1.4
1.2
0.8
0.6
0.4
0.2
0
Mean SD
namely Occupation of Tax Experts as rated by the respondents, is 1.76 of the Tax
97
© Rohullah Sharifi
Table 4.4.18: Mean of Gender of Survey Participants
Mean SD F P
1.181 0.389 12 0.0007
0.01>
0.05>
Graph No.40: Mean of Gender of Survey Participants
1.4
1.2
0.8
0.6
0.4
0.2
0
Mean SD
Gender of Survey Participants as rated by the respondents, is 1.18 of the Tax
Administration. Since the obtained F value is 12 which is highly significant, it showed
under Tax Administration.
98
© Rohullah Sharifi
4.5 Tax Reforms – Demographic
Table 4.5.1: Mean of Current Organization Environment – with relation of Male
& Female
Description Mean SD F P
Male 2.98 1.011

0.630 0.431
Female 2.70 0.949
0.01>
0.05>
Graph No. 41: Mean of Current Organization Environment – with relation of

Male & Female
3.05
2.95
2.9
2.85
2.8
2.75
2.7
2.65
2.6
2.55
Male Female
As shown in above table 4.5.1 for the Mean and SD for Male and Female is
2.98, 2.70, and 1.011, 0.949 respectively. Since the obtained F value is 0.630 which
showed less difference in the opinion of the Male and Female towards current
organizational environment variable under Tax Reforms.
99
© Rohullah Sharifi
Table 4.5.2: Mean of Current Data Recording Facility - with relation of Male &
Female
Male 2.93 0.837

2.307 0.461
Female 2.50 0.707
0.01>
0.05>
Graph No. 42: Mean of Current Data Recording Facility - with relation of Male
& Female
2.9
2.8
2.7
2.6
2.5
2.4
2.3
2.2
Male Female
As presented above table 4.5.2 for the Mean and SD for Male and female is
showed less difference in the opinion of the Male and Female towards Current Data
Recording Facility variable under Tax Reforms.
100
© Rohullah Sharifi
Table 4.5.3: Mean of Method of Better Data Recording - with relation of Male &
Female
Male 2.98 0.543

11.619 0.001
Female 2.20 1.033
0.01>
0.05>
Graph No. 43: Mean of Method of Better Data Recording - with relation of Male
& Female
3.5
2.5
1.5
0.5
0
Male Female
As revealed above table 4.5.3 for the Mean and SD for Male and female is 2.98,
2.20, and 0.543, 1.033 respectively. Since the obtained F value is 11.619 which showed
High difference in the opinion of the Male and Female towards Method of Better Data
Recording variable under Tax Reforms.
101
© Rohullah Sharifi
Table 4.5.4: Mean of Competent Job Related Duties - with relation of Male &
Female
Male 3.00 1.000

0.336 0.565
Female 2.80 0.919
0.01>
0.05>
Graph No. 44: Mean of Competent Job Related Duties - with relation of Male &
Female
3.05
2.95
2.9
2.85
2.8
2.75
2.7
Male Female
As revealed above table 4.5.4 for the Mean and SD for Male and female is 3.00,
less difference in the opinion of the Male and Female towards Competent Job Related
Duties variable under Tax Reforms.
102
© Rohullah Sharifi
Table 4.5.5: Mean of Multidimensional Approach - with relation of Male & Female
Male 1.98 0.657

0.132 0.718
Female 1.90 0.316
0.01>
0.05>
Graph No. 45: Mean of Multidimensional Approach - with relation of Male &
Female
1.98
1.96
1.94
1.92
1.9
1.88
1.86
Male Female
As made known above table 4.5.5 for the Mean and SD for Male and female is
showed less difference in the opinion of the Male and Female towards
Multidimensional Approach variable under Tax Reforms.
103
© Rohullah Sharifi
Table 4.5.6: Mean of Tax Campaign Led by Government - with relation of Male &
Female
Male 3.20 1.120

0.001 1.000
Female 3.20 0.789
0.01>
0.05>
Graph No. 46: Mean of Tax Campaign Led by Government - with relation of Male
& Female
3.5
2.5
1.5
0.5
0
Male Female
showed less difference in the opinion of the Male and Female towards Tax Campaign
Led by Government variable under Tax Reforms.
104
© Rohullah Sharifi
Table 4.5.7: Mean of Framing New Tax Reform Law - with relation of Male &
Female
Male 2.29 0.920

3.669 0.061
Female 2.90 0.876
0.01>
0.05>
Graph No. 47: Mean of Framing New Tax Reform Law - with relation of Male &
Female
3.5
2.5
1.5
0.5
0
Male Female
As shown above table 4.5.7 for the Mean and SD for Male and female is 2.29,
2.90 and 0.920, 0.876 respectively. Since the obtained F value is 3.669 which showed
less difference in the opinion of the Male and Female towards Framing New Tax
Reforms Law variable under Tax Reforms.
105
© Rohullah Sharifi
Table 4.5.8: Mean of Simplification of Tax Law - with relation of Male & Female
Male 1.80 0.842

0.127 0.723
Female 1.90 0.568
0.01>
0.05>
Graph No. 48: Mean of Simplification of Tax Law - with relation of Male & Female
1.92
1.9
1.88
1.86
1.84
1.82
1.8
1.78
1.76
1.74
Male Female
1.80, 1.90 and 0.842, 0568 respectively. Since the obtained F value is 0.127 which
showed less difference in the opinion of the Male and Female towards Simplification
of Tax law variable under Tax Reforms
106
© Rohullah Sharifi
Table 4.5.9: Mean of Simplification Payment of Taxes - with relation of Male &
Female
Male 1.78 0.823

0.634 0.429
Female 2.00 0.667
0.01>
0.05>
Graph No. 49: Mean of Simplification Payment of Taxes - with relation of Male &
Female
2.05
1.95
1.9
1.85
1.8
1.75
1.7
1.65
Male Female
As displayed above table 4.5.9 for, the Mean and SD for Male and female is
showed less difference in the opinion of the Male and Female towards Simplification
Payment of Taxes variable under Tax Reforms.
107
© Rohullah Sharifi
Table 4.5.10: Mean of Government Official Bribe Reduction - with relation of

Male & Female
Male 1.56 0.893

0.209 0.649
Female 1.70 0.949
0.01>
0.05>
Graph No. 50: Mean of Government Official Bribe Reduction - with relation of
Male & Female
1.75
1.7
1.65
1.6
1.55
1.5
1.45
Male Female
As revealed above table 4.5.10 for the Mean and SD for Male and female is
1.56, 1.70 and 0.893, 0.949 respectively. Since the obtained F value is 0.209 which
showed less difference in the opinion of the Male and Female towards Government
Officials Bribe Reduction variable under Tax Reforms.
108
© Rohullah Sharifi
Table 4.5.11: Mean of Selection of Competent Employees - with relation of Male

& Female
Male 1.51 0.757

0.527 0.471
Female 1.70 0.675
0.01>
0.05>
Graph No. 51: Mean of Selection of Competent Employees - with relation of Male
& Female
1.75
1.7
1.65
1.6
1.55
1.5
1.45
1.4
Male Female
As made known above table 4.5.11 for the Mean and SD for Male and female
is 1.51, 1.70 and 0.757, 0.675 respectively. Since the obtained F value is 0.527 which
showed less difference in the opinion of the Male and Female towards Selection of
Competent Employees variable under Tax Reforms.
109
© Rohullah Sharifi
Table 4.5.12: Mean of Simplification of Work Procedures - with relation of Male

& Female
Male 1.47 0.588

2.563 0.115
Female 1.80 0.632
0.01>
0.05>
Graph No. 52: Mean of Simplification of Work Procedures - with relation of Male
& Female
1.8
1.6
1.4
1.2
0.8
0.6
0.4
0.2
0
Male Female
High difference in the opinion of the Male and Female towards Simplification of Work
Procedures variable under Tax Reforms.
110
© Rohullah Sharifi
Table 4.5.13: Mean of News Paper - with relation of Male & Female
Male 3.64 1.13

1.914 0.172
Female 4.20 1.229
0.01>
0.05>
Graph No. 53: Mean of News Paper - with relation of Male & Female
4.3
4.2
4.1
3.9
3.8
3.7
3.6
3.5
3.4
3.3
Male Female
less difference in the opinion of the Male and Female towards Newspaper variable
under Tax Reforms.
111
© Rohullah Sharifi
Table 4.5.14: Mean of Internet - with relation of Male & Female
Male 3.33 1.148

2.536 0.117
Female 4.00 1.414
0.01>
0.05>
Graph No. 54: Mean of Internet - with relation of Male & Female
4.5
3.5
2.5
1.5
0.5
0
Male Female
3.33, 4.00 and 1.148 1.414 respectively. Since the obtained F value is 2.536 which
showed less difference in the opinion of the Male and Female towards Internet variable
under Tax Reforms.
112
© Rohullah Sharifi
Table 4.5.15: Mean of Outdoor Campaign - with relation of Male & Female
Male 3.38 1.353

3.113 0.083
Female 4.20 1.229
0.01>
0.05>
Graph No. 55: Mean of Outdoor Campaign - with relation of Male & Female
4.5
3.5
2.5
1.5
0.5
0
Male Female
As displayed above table 4.5.15 for the Mean and SD for Male and female is
showed less difference in the opinion of the Male and Female towards Outdoor
Campaign variable under Tax Reforms.
113
© Rohullah Sharifi
Table 4.5.16: Mean of Advertisement - with relation of Male & Female
Male 3.27 1.195

0.677 0.414
Female 3.60 0.966
0.01>
0.05>
Graph No. 56: Mean of Tele - advertisement - with relation of Male & Female
3.7
3.6
3.5
3.4
3.3
3.2
3.1
Male Female
showed less difference in the opinion of the Male and Female towards Advertisement
variable under Tax Reforms.
114
© Rohullah Sharifi
Table 4.5.17: Mean of Manuals - with relation of Male & Female
Male 2.44 0.990

0.017 0.896
0.01> Female 2.40 0.843
0.05>
Graph No. 57: Mean of Manuals - with relation of Male & Female
2.45
2.44
2.43
2.42
2.41
2.4
2.39
2.38
Male Female
is 2.44, 2.40 and 0.990, 0.843 respectively. Since the obtained F value is 0.017which
showed less difference in the opinion of the Male and Female towards Manuals variable
under Tax Reforms.
115
© Rohullah Sharifi
Table 4.5.18: Mean of Brochures - with relation of Male & Female
Male 2.18 0.886

0.549 0.462
Female 2.40 0.699
0.01>
0.05>
Graph No. 58: Mean of Brochures - with relation of Male & Female
2.45
2.4
2.35
2.3
2.25
2.2
2.15
2.1
2.05
Male Female
less difference in the opinion of the Male and Female towards Brochures variable under
Tax Reforms.
116
© Rohullah Sharifi
Table 4.5.19: Mean of Sources of Recruitment of Employees - with relation of Male
& Female
Male 2.36 1.433

0.094 0.761
Female 2.20 0.490
0.01>
0.05>
Graph No. 59: Mean of Sources of Recruitment of Employees - with relation of

Male & Female
2.4
2.35
2.3
2.25
2.2
2.15
2.1
Male Female
showed less difference in the opinion of the Male and Female towards Sources of
Recruitment of Employees variable under Tax Reforms.
117
© Rohullah Sharifi
Table 4.5.20: Mean Types of Taxes Paid - with relation of Male & Female
Male 1.02 0.149

0.219 0.642
Female 1.00 0.001
0.01>
0.05>
Graph No. 60: Mean of Types of Taxes Paid - with relation of Male & Female
1.025
1.02
1.015
1.01
1.005
0.995
0.99
Male Female
As displayed above table 4.5.20 for the Mean and SD for Male and female is
showed less difference in the opinion of the Male and Female towards Types of Taxes
Paid variable under Tax Reforms.
118
© Rohullah Sharifi
Table 4.5.21: Mean of Qualification of Employees - with relation of Male & Female
Male 2.04 0.424

0.152 0.698
Female 2.10 0.316
0.01>
0.05>
Graph No. 61: Mean of Qualification of Employees - with relation of Male &
Female
2.11
2.1
2.09
2.08
2.07
2.06
2.05
2.04
2.03
2.02
2.01
Male Female
showed less difference in the opinion of the Male and Female towards Qualification of
Employees variable under Tax Reforms.
119
© Rohullah Sharifi
Table 4.5.22: Mean of Average Length of Service Tax Employees - with relation
of Male & Female
Male 1.56 1.119

0.143 0.707
Female 1.70 0.949
0.01>
0.05>
Graph No. 62: Mean of Average Length of Service Tax Employees - with relation
of Male & Female
1.75
1.7
1.65
1.6
1.55
1.5
1.45
Male Female
showed less difference in the opinion of the Male and Female towards Average Length
of Services Tax Employees variable under Tax Reforms.
120
© Rohullah Sharifi
4.6 Tax Administration – Demographic
Table 4.6.1: Mean Services of Tax Experts - with relation of Male & Female
Male 3.18 1.206

0.249 0.620
Female 3.40 1.430
0.01>
0.05>
Graph No. 63: Mean Services of Tax Experts - with relation of Male & Female
3.45
3.4
3.35
3.3
3.25
3.2
3.15
3.1
3.05
Male Female
As presented above table 4.64.1 for the Mean and SD for Male and Female is
showed less difference in the opinion of the Male and Female towards Services of Tax
Experts variable under Tax Administration.
121
© Rohullah Sharifi
Table 4.6.2: Mean Tax Identification Number - with relation of Male & Female
Male 1.02 0.151

0.224 0.638
Female 1.00 0.001
0.01>
0.05>
Graph No. 64: Mean Tax Identification Number - with relation of Male & Female
1.025
1.02
1.015
1.01
1.005
0.995
0.99
Male Female
As displayed above table 4.6.2 for the Mean and SD for Male and Female is
showed less difference in the opinion of the Male and Female towards Tax
Identification Number variable under Tax Administration.
122
© Rohullah Sharifi
Table 4.6.3: Mean Uni-Dimensional Method – TIN - with relation of Male &
Female
Male 2.09 0.640

0.780 0.381
Female 2.30 0.823
0.01>
0.05>
Graph No. 65: Mean Uni-Dimensional Method – TIN - with relation of Male &
Female
2.35
2.3
2.25
2.2
2.15
2.1
2.05
1.95
Male Female
As revealed above table 4.6.3 for the Mean and SD for Male and Female is 2.09,
less difference in the opinion of the Male and Female towards Uni-dimensional Method
variable under Tax Administration.
123
© Rohullah Sharifi
Table 4.6.4: Mean Current Record Keeping System - with relation of Male &
Female
Male 2.61 0.784

0.459 0.501
Female 2.80 0.789
0.01>
0.05>
Graph No. 66: Mean Current Record Keeping System - with relation of Male &
Female
2.85
2.8
2.75
2.7
2.65
2.6
2.55
2.5
Male Female
As made known above table 4.6.4 for the Mean and SD for Male and Female is
showed less difference in the opinion of the Male and Female towards Current Record
Keeping System variable under Tax Administration.
124
© Rohullah Sharifi
Table 4.6.5: Mean Expert Opinion - with relation of Male & Female
Male 1.86 0.702

0.449 0.506
Female 1.70 0.675
0.01>
0.05>
Graph No. 67: Mean Expert Opinion - with relation of Male & Female
1.9
1.85
1.8
1.75
1.7
1.65
1.6
Male Female
As shown above table 4.6.5 for the Mean and SD for Male and Female is 1.86,
less difference in the opinion of the Male and Female towards Expert Opinion variable
under Tax Administration.
125
© Rohullah Sharifi
Table 4.6.6: Mean Repetition of TIN - with relation of Male & Female
Male 1.17 0.711

3.974 0.051
Female 1.30 0.483
0.01>
0.05>
Graph No. 68: Mean Repetition of TIN - with relation of Male & Female
1.35
1.3
1.25
1.2
1.15
1.1
Male Female
showed High difference in the opinion of the Male and Female towards Repetition of
TIN variable under Tax Administration.
126
© Rohullah Sharifi
Table 4.6.7: Mean Satisfied with Electronic Services - with relation of Male &
Female
Male 2.82 1.82

1.141 0.290
Female 3.20 0.632
0.01>
0.05>
Graph No. 69: Mean Satisfied with Electronic Services - with relation of Male &
Female
3.3
3.2
3.1
2.9
2.8
2.7
2.6
Male Female
showed less difference in the opinion of the Male and Female towards Satisfied with
Electronic Services variables under Tax Administration.
127
© Rohullah Sharifi
Table 4.6.8: Mean Satisfied with Current Law System - with relation of Male &
Female
Male 2.82 0.971

0.740 0.393
Female 3.10 0.738
0.01>
0.05>
Graph No. 70: Mean Satisfied with Current Law System - with relation of Male &
Female
3.15
3.1
3.05
2.95
2.9
2.85
2.8
2.75
2.7
2.65
Male Female
As revealed above table 4.6.8 for the Mean and SD for Male and Female is 2.82,
less difference in the opinion of the Male and Female towards Satisfied with Current
Law System variable under Tax Administration.
128
© Rohullah Sharifi
Table 4.6.9: Mean Employee Performance Improvement - with relation of Male &
Female
Male 1.18 0.390

0.381 0.540
Female 1.10 0.316
0.01>
0.05>
Graph No. 71: Mean Employee Performance Improvement - with relation of Male
& Female
1.2
1.18
1.16
1.14
1.12
1.1
1.08
1.06
Male Female
As made known above table 4.6.9 for the Mean and SD for Male and Female is
showed less difference in the opinion of the Male and Female towards Employee
Performance Improvement variable under Tax Administration.
129
© Rohullah Sharifi
Table 4.6.10: Mean Sources of Revenue Generation - with relation of Male &
Female
Male 1.89 1.820

2.337 0.132
Female 1.00 0.001
0.01>
0.05>
Graph No. 72: Mean Sources of Revenue Generation - with relation of Male &
Female
1.8
1.6
1.4
1.2
0.8
0.6
0.4
0.2
0
Male Female
As shown above table 4.6.10 for the Mean and SD for Male and Female is 1.89,
High difference in the opinion of the Male and Female towards Sources of Revenue
Generation variable under Tax Administration.
130
© Rohullah Sharifi
Table 4.6.11: Mean Tax Payment Term - with relation of Male & Female
Male 1.55 0.730

3.531 0.066
Female 1.10 0.316
0.01>
0.05>
Graph No. 73: Mean Tax Payment Term - with relation of Male & Female
1.8
1.6
1.4
1.2
0.8
0.6
0.4
0.2
0
Male Female
showed High difference in the opinion of the Male and Female towards Tax Payment
Term variable under Tax Administration.
131
© Rohullah Sharifi
Table 4.6.12: Mean E-Payment Services - with relation of Male & Female
Male 1.95 0.776

1.685 0.200
Female 2.30 0.675
0.01>
0.05>
Graph No. 74: Mean E-Payment Services - with relation of Male & Female
2.4
2.3
2.2
2.1
1.9
1.8
1.7
Male Female
showed less difference in the opinion of the Male and Female towards E-Payment
Services variable under Tax Administration.
132
© Rohullah Sharifi
Table 4.6.13: Mean Age of Tax Payers - with relation of Male & Female
Male 1.95 0.429

0.143 0.707
Female 1.90 0.316
0.01>
0.05>
Graph No. 75: Mean Age of Tax Payers - with relation of Male & Female
1.96
1.95
1.94
1.93
1.92
1.91
1.9
1.89
1.88
1.87
Male Female
As revealed above table 4.6.13 for the Mean and SD for Male and Female is
showed less difference in the opinion of the Male and Female towards Age of Tax
Payers variable under Tax Administration.
133
© Rohullah Sharifi
Table 4.6.14: Mean Gender of Tax Payers - with relation of Male & Female
Male 1.05 0.211

0.459 0.501
Female 1.00 0.001
0.01>
0.05>
Graph No. 76: Mean Gender of Tax Payers - with relation of Male & Female
1.06
1.05
1.04
1.03
1.02
1.01
0.99
0.98
0.97
Male Female
As made known above table 4.6.14 for the Mean and SD for Male and Female
showed less difference in the opinion of the Male and Female towards Gender of Tax
Payers variables under Tax Administration.
134
© Rohullah Sharifi
Table 4.6.15: Mean Income of Tax Payers - with relation of Male & Female
Male 1.20 0.509

0.384 0.538
Female 1.10 0.316
0.01>
0.05>
Graph No. 77: Mean Income of Tax Payers - with relation of Male & Female
1.22
1.2
1.18
1.16
1.14
1.12
1.1
1.08
1.06
1.04
Male Female
As shown above table 4.6.15 the Mean and SD for Male and Female is 1.20,
less difference in the opinion of the Male and Female towards for Income of Tax Payers
variable under Tax Administration.
135
© Rohullah Sharifi
Table 4.6.16: Mean Education of Tax Payers - with relation of Male & Female
Male 1.25 0.438

1.042 0.312
Female 1.10 0.316
0.01>
0.05>
Graph No. 78: Mean Education of Tax Payers - with relation of Male & Female
1.3
1.25
1.2
1.15
1.1
1.05
1
Male Female
showed less difference in the opinion of the Male and Female towards Education of
Tax Payers variables under Tax Administration.
136
© Rohullah Sharifi
Table 4.6.17: Mean Occupation of Tax Payers - with relation of Male & Female
Male 1.43 0.501

0.033 0.858
Female 1.40 0.516
0.01>
0.05>
Graph No. 79: Mean Occupation of Tax Payers - with relation of Male & Female
1.435
1.43
1.425
1.42
1.415
1.41
1.405
1.4
1.395
1.39
1.385
Male Female
As revealed above table 4.6.17 for the Mean and SD for Male and Female is
showed less difference in the opinion of the Male and Female towards Occupation of
Tax Payers variable under Tax Administration.
137
© Rohullah Sharifi
4.7 Results & Discussions
4.7.1 Tax Reforms – Demographic
The Tax Reforms consist of the variables as:
4.7.1.1 Current Organization Environment
The perception of the male and female staff towards the current organization
environment facilities is similar. The current facility is not well organized and not
matching to the need of employees and less significant in their opinion.
4.7.1.2 Current Data Recording Facility
The view of male and female staff regarding the current data recording facility
in ARD is decentralized archiving system. It’s a combination of computerized and
more manual work. Their opinion is less significant in view point.
4.7.1.3 Method of Better Data Recording
The attitude of male and female staff regarding Method of Data recording,
computerization of the system, web based operations and online services is high
difference in opinion.
4.7.1.4 Competent Job Related Duties
The belief of male and female staff towards competent job related duties of tax
employees is less significant and difference.
4.7.1.5 Multidimensional Approach
The opinion of male and female staff regarding the Multidimensional approach
(Data recording, Data maintenance, data transfer, data feedback, reduction of manual
work) is less significant and show indifference in their opinion for simplification of the
work procedures.
138
© Rohullah Sharifi
4.7.1.6 Tax Campaign Laid by Government
The view of male and female staff towards tax campaign laid by government is
less significant and shows less difference in their judgment.
4.7.1.7 Framing New Tax Reforms Laws
The male and female on the subject of Framing New Tax Reforms flaws and
ministry of finance amendments in the law and policies is less significant and shows
indifference in their opinion.
4.7.1.8 Simplification of Tax Law
The male and female judgment regarding Simplification of Tax Law that has
serious flaws need another amendment is less significant and shows les difference in
their opinion.
4.7.1.9 Simplification of Payment of Taxes
The male and female view towards Simplification of Payment of Taxes shows
less significant in their opinion and mostly favorable for change.
4.7.1.10 Government Officials Bribes Reduction
The male and female opinion regarding the government officials bribe reduction
seems less significant and difference in their view.
4.7.1.11 Selection of Competent Employees
The male and female attitude towards selection of competent employees is less
significant and shows less difference in their opinion.
4.7.1.12 Simplification of Work Procedures
The male and female view regarding the simplification of work procedures is
highly significant and high indifference in their attitude.
139
© Rohullah Sharifi
4.7.1.13 Newspaper
The male and female point of view regarding the newspaper lack of usage by
ARD is less insignificance in opinion.
4.7.1.14 Internet
The male and female opinion towards internet usage is less significant and
indifference in their view.
4.7.1.15 Outdoor Campaign
The male and female opinion regarding outdoor campaign used by ARD is less
significant and variance in their belief.
4.7.1.16 Tele Advertisement
The male and female attitude towards the usage of Tele Advertisement by ARD
is less significant and shows indifference in judgment.
4.7.1.17 Organization Tax Manuals
The male and female point of view regarding ARD Organization Tax Manuals
is less significant and less difference in their opinion.
4.7.1.18 Organization Tax Brochure
The male and female view towards the Organization Tax Brochure is less
significant and shows less difference in their point of view.
4.7.1.19 Sources of Recruitment of Employees
The male and female opinion regarding Sources of Recruitment of Employees
is less significant and shows less difference in their view.
4.7.1.20 Types of Tax Paid
The male and female attitude towards Types of Taxes Paid is less significant
and shows less difference in opinion.
140
© Rohullah Sharifi
4.7.1.21 Qualification of Employees
The male and female point of view regarding the education of tax payers is less
significant and shows less difference in their attitude.
4.7.1.22 Average Length of Services of Tax Employees
The male and female opinion towards the Average Length of Service Tax
Employees is less significant and shows less difference in their point of view.
4.7.2. Tax Administration – Demographic
The Tax Administration consist of the variables as:
4.7.2.1 Services Tax Experts
The male and female staff opinion regarding the ineffectiveness of the services
of Tax Experts is less significant and shows less difference in their view.
4.7.2.2 Tax Identification Number
The male and female view towards the Tax Identification Number (TIN) shows
less significant and less difference in their opinion.
4.7.2.3 Unidimensional Method
The male and female perception regarding the unidimensional method shows
less significance and difference in believe.
4.7.2.4 Current Record Keeping System
The male and female believe towards Current Record Keeping System is less
significant and shows less difference in their opinion.
4.7.2.5 Expert Opinion
The male and female outlook regarding the Expert Opinion contributing toward
improvement in ARD is less significant and shows less difference in their opinion.
141
© Rohullah Sharifi
4.7.2.6 Repetition of TIN
The male and female view towards Repetition of Tax Identification Number
(TIN) and to prevent the repetition of TIN no shows high difference in opinion.
4.7.2.7 Satisfied with Electronic Services
The male and female perception regarding Satisfied with Electronic Services is
less significant and shows less difference in their point of view.
4.7.2.8 Satisfied with Current Law System
The male and female attitude towards Satisfied with Current Laws System is
less significant and shows less difference in their opinion.
4.7.2.9 Employee Performance Improvement
The male and female view on Employee Performance Improvement shows less
difference in their perception.
4.7.2.10 Sources of Revenue Generation
The male and female opinion towards the Sources of Revenue Generation shows
high difference in their point of view.
4.7.2.11 Tax Payment Terms
The male and female attitude regarding Tax Payment Terms shows high
difference in opinion.
4.7.2.12 E-Payment System
The male and female opinion regarding E-Payment System shows less
difference in view.
4.7.2.13 Age of Tax Payers
The male and female common perception shows less difference towards Age of
Tax Payers.
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4.7.2.14 Gender of Tax Payers
The male and female attitude towards the Gender of Tax Payers shows less
difference in their opinion.
4.7.2.15 Income of Tax Payers
The male and female opinion regarding Income of Tax Payers shows less
difference in view.
4.7.2.16 Education of Tax Payers
The male and female perception towards the Education of Tax Payers shows
less difference in opinion.
4.7.2.17 Occupation of Tax Payers
The male and female opinion regarding the Occupation of Tax Payers shows
less difference and have common view.
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Chapter 5
5.1. Conclusion
This research results lead to conclusion that tax reforms is necessary in the
Afghan Revenue Directorate. The government and international organizations
investment to bring reforms in the revenue directorate was not fruitful compare to the
investment.
The ARD employees are supportive towards reforms in the organization. Their
common desire for fair competition for positions to replace the nepotism in the
organization. Meanwhile, the internal organization promotion of employees to high
position on merit bases. The length of tenure of tax employees in the same position
should be limited to two years and wider practice of rotation in the organization.
The amendment in the current income tax law is required to fill the loopholes.
The tax rates must be realistic and in consideration of social justice and matching the
economic power of tax payers. The tax proper categorization is needed to divide the
tax payers in realistic manner and according to their profit making in the business.
The ministry of finance must launch tax payers’ awareness campaigns. There
are wide possibility of channels and mediums to reach educated and illiterate tax payers.
The better awareness and legitimacy of tax paying given to people, the number of
volunteer tax payers will increase.
The necessary reforms in the work procedures and simplification of tax payment
terms. The lengthy bureaucracy confuses the tax payers and led to corruption in the
revenue organs. The simplification process will reduce the work load and reduction of
corruption level as well.
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The Afghan Revenue Directorate must reform the record keeping and archive
system. The system should be on centralized severe room that links all the revenue
directorates. The tax payers’ record management and database maintenance leads to
efficiency and effectiveness in the tax administration.
The tax reforms leads to better tax administration. The better tax administration
leads to revenue increment and opens new potential sources of revenue. The
government needs adequate revenue level to face the challenging situation. The
government dependence on the import revenue and foreign aid can be replaced by the
domestic revenue through better tax administration.
The ministry of finance must launch Electronic Services to tax payers. The
availability of tax return forms, online tax return processing and submission. The E-
Payment system must be link to trustworthy national banks for easy tax payment on
convenience bases.
The revenue can be increase from production, services and professionals. These
sectors have tax payers, but efficient tax administration and operational services can
boost the revenue increment in medium time.
In general, improved tax administration will help in peace building in
Afghanistan. The improvement in the security situation opens up trade ways, greater
commercial activities. The employment rate increase and many new tax payers add to
the system.
The government can provide better services and invest in the infrastructure
building. The government can bring improvement in education system, health care,
clean environment and safe drinking water, irrigation and sanitation system.
The agricultural lands productivity increase and contribute to the national
economy and generate revenue for the government.
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5.2. Recommendation
5.2.1. Establishment of Central Bureau of Revenue
(CBR) Department
The ministry of finance senior management must initiate the establishment of
Central Bureau of Revenue (CBR) department under the direct minister’s office control
and reporting. CBR must come up with solid policy to relief the revenue directorate
from the hijack of few selfish authorities and turn it to an institution that functions under
the law and serve the general public with national interest as priority.
This department must not get involve in the tax administration, but operate more
on the controlling base and policy formulation for the positive reforms and changes in
the overall revenue directorate.
The expert and experience staff on the tax methodology will help in the long
term revenue increment strategy. The ministry of finance can derive its medium and
short term objectives. The policy can be improved after couple of five years plan
implementation which will include the short and medium term policies.
Its important duty to control the revenue departments and have an effective
check on the tax employees as performance wise, concentration of wealth and annual
increment, timely communication on new amendments and identify law shortcomings.
Its recommendations must be taken seriously by the minister of finance and act upon
for any improvement recommended in the revenue system.
5.2.2 Zakat
Zakat being the Islamic religious monetary & material contribution by the
people to the government treasury. Zakat is taken from the rich to support the poor and
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the needy. This is voluntary and people rarely pay it. The government must tax on
additional wealth of the rich people and take zakat to support the masses of poor in the
country.
5.2.3 Temporary Markets Stalls

The city is full of temporary stalls everywhere in the road sides, sideways,
sidewalks, even main roads. The self-employed people are making lots of money
without paying any money to the government in shape of taxes.
The municipality must establish odd day’s markets and issue stall space to
individuals and groups to do business. The municipality can collect monthly rent from
them and increase its revenue base.
The government can impose monthly taxes on income of stall holders
collectable at the end of the month by assigned agency. The strata are generating
sufficient income without being noticed and bribing municipality and police for
allowing them to occupy public places, create disturbance and blockages.
5.2.4 Experts Services

The ministry of finance benefitted from the services of tax experts funded by
international donor. After nearly 13 years of involvement of international and national
tax experts the situation did not changed match due to many reasons.
The ARD did not prepared the TORs, action plan and share the main
requirement of the tax reform and better tax administration. These tax advisors never
being accountability to the ARD. Their transparency of performance is unclear and
impact on the taxation improvement is weak.
The ARD must formulate transparent TORs for all the international and national
tax advisors. The core fund allocated for taxation support must be brought under the
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control of ministry of finance to limit the wasteful expenditures.
The main goal should be promotion of national talents to replace the
international tax experts in medium term and reduce dependence on international
advisors.
5.2.4 Opium Trade Legalization & Dual Taxation

Opium and heroin trading is one of the most profitable illegal business during
the past three decades of civil war in the country and important pillar of war economy.
The people who are in the racket chain making millions of dollar annually, but Afghan
famers sharing is very nominal, on the other hand live in misery.
The Afghan government and the international community spent millions of
dollar for the eradication of poppy cultivation, production of opium and heroin and its
trading. But the outcome is negative as the graph shows rise in cultivation and
production and consumption.
At the same time the domestic narcotics addicted are reaching to one million
people. War economy that benefited many people will not allow opium trade and poppy
eradication. Then, they are working in senior positions or have influence inside the
government that is a deterrent to eradication.
Meanwhile, the opium demand within the pharmaceutical companies for
medicine production is high. The heroin demand in the western countries and also
Asian countries like Iran, Pakistan & Russia is high.
If the government changes its polity towards poppy cultivation and strategically
plan. This change can be the legalization of the poppy cultivation and legal trading of
opium through export and sale to pharmaceutical companies under the tight control of
Afghan government and UNODC.
“Opium is…our chief medicine for relieving pain and procuring sleep – our
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right hand in practice…the physician could ill spare it in his battle with disease and
pain.” (William Dale, 1871).
“Morphine and diamorphine (heroin) are very powerful pain-killers, but also
highly addictive ones. Because of the potential for morphine and diamorphine (heroin)
to be abused, their use is now carefully controlled. They are now only used to relieve
severe pain in the terminal stages of cancer and other chronic illnesses or severe pain
due to serious injury or The Use of Morphine & Diamorphine in Modern Medicine
surgery. Most patients take them for only brief periods of time and so do not become
dependent”.
“Afghanistan may be one of the poorest countries in the world, but by legalizing
and licensing opium production it could conceivably become the Saudi Arabia of
morphine” (Aslan Reza, 2008).
“Corruption, Crime, Addiction, and money for the Islamist Taliban insurgency.
The list of ills engendered by opium and heroin production in Afghanistan is long. So
too is the list of buyers -- the country accounts for over 90 percent of all opium produced
on the planet. And international efforts to cut that output have proven fruitless.
But a change of strategy may be on the horizon. Governments in Berlin, Paris
and Rome, along with NATO leadership are discussing a potentially explosive new
idea: the legalization of Afghanistan's opium production. The plan envisages farmers
being able to sell their poppies to officially licensed buyers for the same price they
currently get from the drug barons. The product could then be sold to the
pharmaceutical industry for pain medication and other products”. (The Poppy Problem:
NATO to Legalize Afghanistan's Opium, 2007).
“Sir William Patey, a British career diplomat and former UK ambassador to
Iraq, Sudan, Saudi Arabia and finally to Afghanistan, has recognized defeat in the fight
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against drugs in an article written exclusively for the Guardian. Patey called on the
British government to face the truth and legalize the drug trade, and take the supply of
illegal opium and its derivatives under full control.
The former British ambassador to Afghanistan has said the war on drugs has
essentially been lost, and appealed to take the illegal trade out of the shadow and put it
under strict governmental control “to limit the demand” (Sir William 2014).
“India is one of only a dozen countries allowed to grow opium poppies to export
for the manufacture of legal drugs such as morphine. Romesh Bhattacharji, former
narcotics commissioner for India, says he thinks India’s system of legalized opium
growing can work in Afghanistan. Bhattacharji says India’s success with poppy
growing though an international licensing program for medicine production is largely
due to a village control system, where if one farmer sells their crop illegally the entire
area loses its license. He urges the adoption of this method in Afghanistan, where he
says eradication efforts are ineffective and swaying support for the Taliban” (Romesh
Bhattacharji, 2007).
“Opium can become heroin. This much is true. But it can also become
morphine and codeine, medicines needed in every hospital in the world. For years,
Turkey tried eradicating its opium. Their efforts always failed, so in 1974, with U.S.
and UN support, the Turks began licensing in order to make morphine and other legal
drugs. It was a tremendous success. The U.S. still supports this Turkish policy but
refuses to replicate it in Afghanistan (N. M. GUARIGLIA, 2012).
The government can obtain revenue, reduce the poppy cultivation and weaken
the funding source of insurgents:
1. Licensing of poppy cultivation
2. Export of opium
3. Income tax on individual profit
4. Gradual reduction in cultivation through alternative products
5. Poppy cultivators will not provide fund to insurgence
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5.3 Future Implications/Future Research Directions
This research is conducted on the Tax Reforms and Tax Administration concept
in the ministry of finance – Afghanistan. This research mainly focused on the current
issues in tax administration in the ministry of finance.
The method of the search is exploratory to reflect the shortcoming in the tax
administration. The wide range of systematic corruption in the Afghan Revenue
directorate (ARD). This created wide distrust and distance between ARD and tax
payers.
The factors studied and new methods for improvement proposed for
simplification of procedure, simplification in the recruitment process and launch of
online services to tax payers.
There are many other potentials for future researchers in this field to conduct.
 Monitoring of taxes increment and its impact on the socio - economy
 Potential sources of revenue
 Advancement in knowledge and application in the tax administration
 Recruitment on merit and its impact on the Afghan Revenue Directorate
 Training regularization in the ARD & impact on the performance
 Transparency and accountability in the Afghan Revenue Directorate
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References
 Aslan Reza, ARTICLE How Opium Can Save Afghanistan 2008
(http://www.thedailybeast.com/articles/2008/12/19/how -opium-can-
save-afghanistan.html )
 Bhattacharji Romesh, South Asian counternarcotic expert, 2007
(http://www.cfr.org/india/bhattacharji-tackling-afghanistans-opium-trade-
legalization/p15117 )
 Dale William, 1871 (http://www.rpharms.com/museum-pdfs/controlled-drugs-
--opium--morphine-and-heroin.pdf )
 Eissa Nada O. & Jack William “Tax Reforms in Kenya: Policy &
Administrative Issues – Initiative for Policy Dialogue Working Paper Series –
2009
 GUARIGLIA N. M. 2012 article: Should Opium Be Legalized in
Afghanistan?
(http://www.familysecuritymatters.org/publications/detail/should-opium-be-
legalized-in-afghanistan )
 Moore David “Slovakia’s 2004 Tax & Welfare Reforms – IMF Working Paper
WP/05/133
 Internet
 Internet
 Nathan Associate INC “Tax Reforms & the Business Environment in
Mozambique – 2004
 PWC/World bank & IFC - paying Taxes 2013 – The global picture
 Sir William 2014 (http://rt.com/uk/168264-fghan-heroine-legalization-patey/ )
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 The Poppy Problem: NATO to Legalize Afghanistan's Opium? 2007
(http://www.spiegel.de/international/world/the-poppy-problem-nato-to-
legalize-afghanistan-s-opium-a-473933.html )
 Text edited, taken from Ministry of Finance Website
 Text edited take from website/Internet
 (http://www.rpharms.com/museum-pdfs/controlled-drugs---opium--
morphine-and-heroin.pdf )
 (http://www.rpharms.com/museum-pdfs/controlled-drugs---opium--morphine-
and-heroin.pdf )
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APPENDICES
Questionnaire
I am conducting a study on tax fundamentals. This study will help in economic
development of the country. The data will be given by you will not be disclose to anyone. Your
valuable efforts will be appreciated.
(Rohullah Sharifi)
Section I
1. Do you feel comfortable with the organizational environment?
Strongly Agree Agree Neither Agree - Nor Disagree Disagree Strongly Disagree
1 2 3 4 5
2. Do you satisfied with the current data recording facility of the
organization?
1 2 3 4 5
3. Do you feel that which method can be better for recording of data?
Data sharing Manual Computerized Online
4. Do you feel that people are competent towards performance of their job
related duties?
1 2 3 4 5
5. Do you think multidimensional approach (Data recording, Data
maintenance, data transfer, data feedback, reduction of manual work) is
suitable for simplification of the work procedures?
1 2 3 4 5
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6. Do tax payers are conscious about the tax campaign laid by the
government?
1 2 3 4 5
7. Do you feel government is framing new tax reform laws?

1 2 3 4 5
8. Rate the following factors towards the improvement in tax reforms:
a) Simplification of Tax Laws
b) Simplification of Payment of Taxes
c) Discouraging bribes of government official
d) Selection of competent employees
e) Simplification of work procedures
9. Rate the tax awareness campaign methods implemented by the
government:
a) Newspaper
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b) Internet
c) Outdoor campaign
d) Tele Advertisement
e) Organization manuals
f) Information Brochure of the organization
10. Sources of recruitment of employees:
Transfer Promotion Recommendation
Advertisement Employment agencies Campus
recruitment
11. Types of Tax paid?
Income Tax Corporate Tax Industrial Tax
Small Business Tax Sales Tax Rent Tax
VAT BRT Others
12. Qualifications of employees:
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Less 12 grade 12 grade Bachelors
Masters Professional
13. Average Length of service of tax employees in the same post:
0-5 5 – 10 10 – 15 15 -20 20 above
Section II
1. Do the services of tax experts adding value to the performance of the
organization?
1 2 3 4 5
2. Do you feel an appropriate way for issuing of Tax Identification Number
(TIN) to the tax payers?
Tazkira/NIC Passport Driving license card
Election commission voting card Business License
3. Do you feel Uni-dimensional (based on one ID) Method can be suitable for
prevention of repetition of issuing TIN?
1 2 3 4 5
4. Do the current record keeping system is effective?
1 2 3 4 5
5. Do you think experts can contribute towards bringing improvement in the
performance of the organization?
1 2 3 4 5
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6. Do you think prevention of Repetition of issuing the TIN is essential for
smooth functioning of the organization?
1 2 3 4 5
7. Are you satisfied with the electronic services available (form, laws, policies,
guide) for improving the performance of the employees?
1 2 3 4 5
8. Are you satisfied with the current laws system laid by government towards
the tax reforms?
1 2 3 4 5
9. Essential factors for improvement in employees’ performance

Punctuality Sense of duty Timely completion of duty
Opportunities for professional development
Transparency of communication
10. Sources of revenue generation:
Agriculture trading Industry Services
Income Tax Taxes on basic facilities e.g. electricity
Housing tax Water tax Road tax Toll
Fee Fines BRT

11. Tax payment terms?
Monthly Quarterly Annually
12. Do you think the E-Payment system should be implemented for improving
the performance of the organization?
1 2 3 4 5
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13. Categorization of tax payers:
a. Age:
0 – 20 20 – 40 40 – 60 60 Above
b. Gender:
Male Female
c. Monthly Income of tax payer(Afghani):
0 – 15,000 15,000 – 30,000 30,000 – 50,000
50,000 – 100,000 100,000 – 200,000 200,000 Above
d. Education of tax payer:
Less 12 grade 12 grade Bachelors

Masters Professional
e. Occupation of tax payer:
Services Businesses Professionals
If any additional:
Name: Occupation:
Gender: Male Female Directorate:
Contact: +93 (7 ) Email:
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Technical Terminology
Transfer: transfer of employees is a common method to bring change.
Promotion: staff motivation & promotion to high position is common practice in HR.
Recommendation: Current staffing is heavily dependent on recommendation of
influential people, politicians, parliamentarians, warlords, bribes and ethnic quota.
Employment Agencies: currently employment agencies facilitate the recruitment
through advertisement of vacancies by organizations to support job seekers e.g.
www.jobs.af
Campus recruitment: University toppers recruitment by companies
VAT: Value Added Tax is planned to charge taxes on luxury items
BRT: Business Receipt Tax is taken by MoF from businesses.
TIN: Tax Identification Number is given to all tax payers by MoF
Fee & Fines: it brings good revenue to Ministry of Finance.
Monthly Income of tax payer: the large segment of tax payers are government
officials, small business
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Raw Tables
The Tax Reforms & Tax Administration variables under the study and data being collected, analyzed by the help of SPSS software
analytical tool. It shows the correlation between the variables and the variable itself.
Correlation of Tax Reforms

Correlation Table Tax Reforms
Pearson COE CDR MBD CDR MD TCL FNT STL SPT GOB SCE SWP NP INT OC AD MA BRO SRE TTP QE ALST
Two tail F R D A G RL R N E
COE 1
CDRF 0.616 1
MBDR -0.173 0.11 1
5
CDRD 0.489 0.51 - 1
9 0.035
MDA 0.240 0.09 0.199 0.18 1
9 4
TCLG 0.433 0.39 - 0.41 0.09 1
3 0.004 6 7
FNTRL 0.111 0.29 - 0.17 0.05 0.29 1
2 0.094 7 8 1
STL -0.157 - 0.109 - - 0.06 0.199 1
0.15 0.07 0.09 5
3 9 0
SPT -0.040 - - - - - - 0.32 1
0.15 0.020 0.12 0.01 0.21 0.024 7
3 7 3 9
GOBR 0.006 - 0.006 0.04 0.07 - 0.225 0.35 0.38 1
0.05 5 3 0.16 8 4
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8 3
SCE -0.145 - 0.031 0.00 - - - 0.20 0.35 0.60 1
0.20 2 0.11 0.11 0.053 2 9 0
0 9 7
SWP -0.211 - - 0.03 - - 0.144 0.35 0.39 0.55 0.66 1
0.28 0.053 2 0.09 0.10 7 5 1 9
8 8 9
NP 0.079 0.09 0.195 0.10 0.32 0.28 0.215 0.08 0.00 0.09 0.20 0.22 1
6 5 8 3 9 9 1 7 1
INT 0.058 0.04 0.130 - 0.24 0.33 0.212 - - - 0.00 0.09 0.80 1
8 0.06 8 0 0.00 0.06 0.02 7 6 7
3 8 6 6
OC 0.206 0.18 0.090 0.12 0.42 0.40 0.326 0.03 - 0.13 0.13 0.15 0.74 0.76 1
5 5 7 0 8 0.13 8 2 1 5 1
2
AD 0.262 0.20 0.088 0.09 0.33 0.48 0.287 0.18 - 0.11 0.04 0.11 0.64 0.69 0.79 1
6 2 3 9 6 0.01 6 7 9 4 7 6
4
MAN 0.072 0.22 0.079 - 0.28 0.31 0.359 0.08 - 0.15 0.02 0.20 0.53 0.62 0.64 0.70 1
2 0.00 2 3 1 0.08 1 3 3 6 2 5 5
2 8
BRO -0.046 0.15 0.090 0.05 0.30 0.17 0.491 0.08 - 0.14 0.07 0.27 0.60 0.56 0.60 0.60 0.78 1
0 3 1 5 6 0.07 5 1 5 0 3 1 1 7
6
SRE -0.060 - 0.003 - 0.16 0.01 - 0.02 - - - 0.01 - - - - - - 1
0.20 0.12 1 6 0.250 0 0.10 0.10 0.03 0 0.11 0.17 0.28 0.06 0.10 0.08
8 2 8 7 1 5 1 8 5 5 9
TTP -0.127 - 0.055 - - - - 0.03 0.03 - 0.08 0.10 - - - - - - 0.71 1
0.14 0.13 0.21 0.02 0.205 1 1 0.08 4 7 0.08 0.05 0.15 0.15 0.06 0.03 7
2 4 7 5 9 8 1 4 7 2 5
QE 0.101 0.02 0.001 - 0.00 0.06 0.039 0.03 - - - - 0.18 0.28 0.08 0.07 0.03 0.17 0.58 0.92 1
4 0.08 8 0 1 0.08 0.19 0.22 0.04 8 7 1 9 3 9 3 3
8 3 1 4 4
ALSTE -0.251 - - - -0.22 - - 0.03 0.01 0.06 0.10 0.20 - - - - - - - 0.34 0.10 1
0.31 0.123 0.17 0.00 0.014 9 7 4 4 1 0.16 0.07 0.19 0.25 0.05 0.11 0.04 5 6
7 1 6 0 8 9 8 2 9 9
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Correlation of Tax Administration
Correlation Table Tax Administration

Pearson Two tail STE TIDN UDM CRKS EO RIT SES SCLS EPI SRG TPT EPS ATP GTP ITP ETP OTP
STE 1
TIDN -0.269 1
UDM 0.061 -0.174 1
CRKS 0.150 0.087 -0.032 1
EO 0.234 0.046 0.195 0.135 1
RIT -0.013 -0.054 0.150 -0.03 0.1255 1
SES 0.209 -0.348 0.178 0.188 -0.008 -0.115 1
SCLS 0.395 -0.18 0.054 0.083 -0.067 0.015 0.435 1
EPI -0.038 0.705 -0.006 0.027 0.251 0.281 -0.207 -0.181 1
SRG -0.333 0.166 -0.104 -0.103 -0.072 0.102 -0.205 -0.314 0.827 1
TPT -0.108 0.406 -0.303 0.022 -0.192 0.028 -0.112 -0.01 0.665 0.377 1
EPS 0.193 -0.005 0.067 0.010 0.041 -0.06 -0.09 -0.154 -0.137 -0.084 -0.229 1
ATP 0.013 0.651 -0.112 0.017 0.105 -0.039 -0.219 -0.106 0.643 0.093 0.284 0.116 1
GTP -0.269 0.818 -0.031 0.087 -0.096 0.087 0.027 0.030 0.655 0.092 0.425 -0.134 0.429 1
ITP -0.43618 0.793 -0.122 0.039 -0.066 0.242 -0.27 -0.343 0.939 0.723 0.729 -0.11 0.6 0.763 1
ETP -0.230 0.659 0.036 -0.084 0.133 0.313 -0.294 -0.283 0.952 0.711 0.719 -0.185 0.566 0.600 0.938 1
OTP -0.143 0.714 0.182 -0.225 0.265 0.129 -0.053 -0.219 0.716 0.292 0.287 -0.168 0.482 0.425 0.583 0.757 1
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Tax Reforms Descriptive Table

a
Bootstrap
Variables of Tax
Statistic Std. Error 95% Confidence Interval
Reforms Bias Std. Error
Lower Upper
N 55 0 0 55 55
Range 3
Minimum 2
COE Maximum 5
Mean 2.93 0.134 0 0.14 2.64 3.18
Std.
0.997 -0.013 0.088 0.76 1.166
Deviation
Variance 0.995 -0.019 0.172 0.578 1.36
a
Bootstrap
Variables of Tax Reforms – Demographic Statistic 95% Confidence Interval
Bias Std. Error
Lower Upper
N 45 2 39 50
Mean 2.98 -0.01 0.16 2.68 3.29
Std. Deviation 1.011 -0.02 0.093 0.784 1.186
Std. Error 0.151

Male
95% Lower
2.67
Confidenc Bound
e Interval Upper
3.28
for Mean Bound
Minimum 2
Maximum 5
N 10 2 5 16
Mean 2.7 0.03 0.3 2.22 3.59
Std. Deviation 0.949 -0.079 0.288 0.408 1.354
Std. Error 0.3

COE Female
95% Lower
2.02
Confidenc Bound
e Interval Upper
3.38
for Mean Bound
Minimum 2
Maximum 5
N 55 0 0 55 55
Mean 2.93 0 0.14 2.64 3.18
Std. Deviation 0.997 -0.013 0.088 0.76 1.166
Std. Error 0.134

Total
95% Lower
2.66
Confidenc Bound
e Interval Upper
3.2
for Mean Bound
Minimum 2
Maximum 5
164
N 55 0 0 55 55
Range 2
Minimum 2
CDRF Maximum 4
Mean 2.85 0.111 0 0.1 2.65 3.08
Std.
0.826 -0.009 0.043 0.698 0.905
Deviation
Variance 0.682 -0.013 0.069 0.489 0.819
N 45 2 39 50
Mean 2.93 -0.01 0.12 2.69 3.2
Std. Deviation 0.837 -0.01 0.045 0.698 0.923
Male Std. Error 0.125

95% Lower
2.68
Confidenc Bound
e Interval Upper
3.18
for Mean Bound
Minimum 2
Maximum 4
N 10 2 5 16
Mean 2.5 0.04 0.19 2.19 2.96

Std. Deviation 0.707 -0.031 0.15 0.418 0.976
Std. Error 0.224

CDRF
Female
95% Lower
1.99
Confidenc Bound
e Interval Upper
3.01
for Mean Bound
Minimum 2
Maximum 4
N 55 0 0 55 55
Mean 2.85 0 0.1 2.65 3.08

Std. Deviation 0.826 -0.009 0.043 0.698 0.905
Std. Error 0.111

Total
95% Lower
2.63
Confidenc Bound
e Interval Upper
3.08
for Mean Bound
Minimum 2
Maximum 4
165
N 55 0 0 55 55
Range 3
Minimum 1
MBRD Maximum 4
Mean 2.84 0.096 0.01 0.1 2.63 3.05
Std.
0.714 -0.033 0.109 0.459 0.916
Deviation
Variance 0.51 -0.034 0.15 0.211 0.843
N 45 2 39 50
Mean 2.98 0 0.07 2.84 3.12
Std. Deviation 0.543 -0.03 0.109 0.241 0.786
Std. Error 0.081

Male 95% Lower
2.81
Confidenc Bound
e Interval Upper
3.14
for Mean Bound
Minimum 1
Maximum 4
N 10 2 5 16
Mean 2.2 0.07 0.34 1.4 2.84
Std. Deviation 1.033 -0.09 0.151 0.381 1.069
Std. Error 0.327

MBRD Female 95% Lower
1.46
Confidenc Bound
e Interval Upper
2.94
for Mean Bound
Minimum 1
Maximum 3
N 55 0 0 55 55
Mean 2.84 0.01 0.1 2.63 3.05
Std. Deviation 0.714 -0.033 0.109 0.459 0.916
Std. Error 0.096

Total 95% Lower
2.64
Confidenc Bound
e Interval Upper
3.03
for Mean Bound
Minimum 1
Maximum 4
166
N 55 0 0 55 55
Range 4
Minimum 1
CDRD Maximum 5
Mean 2.96 0.132 -0.01 0.14 2.65 3.2
Std.
0.981 -0.011 0.055 0.84 1.087
Deviation
Variance 0.962 -0.018 0.107 0.706 1.181
N 45 2 39 50
Mean 3 -0.01 0.16 2.64 3.3
Std. Deviation 1 -0.01 0.062 0.866 1.123

95% Lower
2.7
Confidenc Bound
e Interval Upper
3.3
for Mean Bound
Minimum 1
Maximum 5
N 10 2 5 16
Mean 2.8 -0.01 0.32 2.26 3.66

Std. Deviation 0.919 -0.096 0.152 0.444 1.041
Std. Error 0.291

CDRD
Female
95% Lower
2.14
Confidenc Bound
e Interval Upper
3.46
for Mean Bound
Minimum 2
Maximum 4
N 55 0 0 55 55
Mean 2.96 -0.01 0.14 2.65 3.2

Std. Deviation 0.981 -0.011 0.055 0.84 1.087
Std. Error 0.132

Total
95% Lower
2.7
Confidenc Bound
e Interval Upper
3.23
for Mean Bound
Minimum 1
Maximum 5
167
N 55 0 0 55 55
Range 3
Minimum 1
MDA Maximum 4
Mean 1.96 0.082 0 0.11 1.78 2.2
Std.
0.607 -0.01 0.098 0.416 0.8
Deviation
Variance 0.369 -0.003 0.118 0.173 0.641
N 45 2 39 50
Mean 1.98 0 0.13 1.76 2.25
Std. Deviation 0.657 -0.009 0.106 0.451 0.869
Std. Error 0.098

Male
95% Lower
1.78
Confidenc Bound
e Interval Upper
2.18
for Mean Bound
Minimum 1
Maximum 4
N 10 2 5 16
Mean 1.9 0.01 0.09 1.62 2
Std. Deviation 0.316 -0.1 0.179 0 0.506
Std. Error 0.1

MDA Female
95% Lower
1.67
Confidenc Bound
e Interval Upper
2.13
for Mean Bound
Minimum 1
Maximum 2
N 55 0 0 55 55
Mean 1.96 0 0.11 1.78 2.2
Std. Deviation 0.607 -0.01 0.098 0.416 0.8
Std. Error 0.082

Total
95% Lower
1.8
Confidenc Bound
e Interval Upper
2.13
for Mean Bound
Minimum 1
Maximum 4
168
N 55 0 0 55 55
Range 5
Minimum 0
TCLG Maximum 5
Mean 3.2 0.143 -0.02 0.12 2.85 3.42
Std.
1.061 0.005 0.098 0.874 1.292
Deviation
Variance 1.126 0.021 0.213 0.764 1.67
N 45 2 39 50
Mean 3.2 -0.03 0.15 2.83 3.48
Std. Deviation 1.12 0.006 0.117 0.911 1.416

95% Lower
2.86
Confidenc Bound
e Interval Upper
3.54
for Mean Bound
Minimum 0
Maximum 5
N 10 2 5 16
Mean 3.2 0.03 0.21 2.88 3.71

Std. Deviation 0.789 -0.028 0.112 0.51 1.017
Std. Error 0.249

TCLG
Female
95% Lower
2.64
Confidenc Bound
e Interval Upper
3.76
for Mean Bound
Minimum 2
Maximum 4
N 55 0 0 55 55
Mean 3.2 -0.02 0.12 2.85 3.42

Std. Deviation 1.061 0.005 0.098 0.874 1.292
Std. Error 0.143

Total
95% Lower
2.91
Confidenc Bound
e Interval Upper
3.49
for Mean Bound
Minimum 0
Maximum 5
169
N 55 0 0 55 55
Range 5
Minimum 0
FNTRL Maximum 5
Mean 2.4 0.126 0.01 0.12 2.2 2.65
Std.
0.935 0.023 0.102 0.764 1.128
Deviation
Variance 0.874 0.055 0.195 0.584 1.273
N 45 2 39 50
Mean 2.29 0 0.14 2.03 2.59
Std. Deviation 0.92 0.018 0.097 0.727 1.105
Std. Error 0.137

Male 95% Lower
2.01
Confidenc Bound
e Interval Upper
2.57
for Mean Bound
Minimum 0
Maximum 4
N 10 2 5 16
Mean 2.9 0.02 0.26 2.52 3.64
Std. Deviation 0.876 -0.064 0.273 0.333 1.246
Std. Error 0.277

FNTRL Female 95% Lower
2.27
Confidenc Bound
e Interval Upper
3.53
for Mean Bound
Minimum 2
Maximum 5
N 55 0 0 55 55
Mean 2.4 0.01 0.12 2.2 2.65
Std. Deviation 0.935 0.023 0.102 0.764 1.128
Std. Error 0.126

Total 95% Lower
2.15
Confidenc Bound
e Interval Upper
2.65
for Mean Bound
Minimum 0
Maximum 5
170
N 55 0 0 55 55
Range 4
Minimum 1
STL Maximum 5
Mean 1.82 0.107 0.02 0.12 1.63 2.11
Std.
0.796 0.006 0.158 0.499 1.123
Deviation
Variance 0.633 0.035 0.26 0.249 1.261
N 45 2 39 50
Mean 1.8 0.02 0.14 1.59 2.13
Std. Deviation 0.842 0.008 0.183 0.483 1.245

95% Lower
1.55
Confidenc Bound
e Interval Upper
2.05
for Mean Bound
Minimum 1
Maximum 5
N 10 2 5 16
Mean 1.9 0.05 0.15 1.55 2.3

Std. Deviation 0.568 -0.051 0.173 0 0.874
Std. Error 0.18

STL
Female
95% Lower
1.49
Confidenc Bound
e Interval Upper
2.31
for Mean Bound
Minimum 1
Maximum 3
N 55 0 0 55 55
Mean 1.82 0.02 0.12 1.63 2.11

Std. Deviation 0.796 0.006 0.158 0.499 1.123
Std. Error 0.107

Total
95% Lower
1.6
Confidenc Bound
e Interval Upper
2.03
for Mean Bound
Minimum 1
Maximum 5
171
N 55 0 0 55 55
Range 4
Minimum 1
SPT Maximum 5
Mean 1.82 0.107 0.01 0.11 1.61 2.08
Std.
0.796 -0.001 0.126 0.563 1.049
Deviation
Variance 0.633 0.014 0.203 0.317 1.101
N 45 2 39 50
Mean 1.78 0 0.12 1.5 2.05
Std. Deviation 0.823 -0.007 0.151 0.533 1.117
Std. Error 0.123

Male
95% Lower
1.53
Confidenc Bound
e Interval Upper
2.02
for Mean Bound
Minimum 1
Maximum 5
N 10 2 5 16
Mean 2 0.03 0.21 1.63 2.41
Std. Deviation 0.667 -0.026 0.124 0.338 0.852
Std. Error 0.211

SPT Female
95% Lower
1.52
Confidenc Bound
e Interval Upper
2.48
for Mean Bound
Minimum 1
Maximum 3
N 55 0 0 55 55
Mean 1.82 0.01 0.11 1.61 2.08
Std. Deviation 0.796 -0.001 0.126 0.563 1.049
Std. Error 0.107

Total
95% Lower
1.6
Confidenc Bound
e Interval Upper
2.03
for Mean Bound
Minimum 1
Maximum 5
172
N 55 0 0 55 55
Range 4
Minimum 0
GOBR Maximum 4
Mean 1.58 0.121 0.03 0.13 1.31 1.84
Std.
0.896 0.007 0.099 0.684 1.124
Deviation
Variance 0.803 0.022 0.18 0.467 1.262
N 45 2 39 50
Mean 1.56 0.03 0.13 1.35 1.83
Std. Deviation 0.893 0.015 0.113 0.681 1.153

95% Lower
1.29
Confidenc Bound
e Interval Upper
1.82
for Mean Bound
Minimum 0
Maximum 4
N 10 2 5 16
Mean 1.7 0.01 0.3 0.84 2.19

Std. Deviation 0.949 -0.104 0.17 0.457 1.177
Std. Error 0.3

GOBR
Female
95% Lower
1.02
Confidenc Bound
e Interval Upper
2.38
for Mean Bound
Minimum 0
Maximum 3
N 55 0 0 55 55
Mean 1.58 0.03 0.13 1.31 1.84

Std. Deviation 0.896 0.007 0.099 0.684 1.124
Std. Error 0.121

Total
95% Lower
1.34
Confidenc Bound
e Interval Upper
1.82
for Mean Bound
Minimum 0
Maximum 4
173
N 55 0 0 55 55
Range 3
Minimum 1
SCE Maximum 4
Mean 1.55 0.1 0 0.11 1.33 1.79
Std.
0.741 -0.005 0.089 0.531 0.924
Deviation
Variance 0.549 0.001 0.13 0.283 0.853
N 45 2 39 50
Mean 1.51 0 0.12 1.28 1.83
Std. Deviation 0.757 -0.001 0.107 0.484 0.968
Std. Error 0.113

Male 95% Lower
1.28
Confidenc Bound
e Interval Upper
1.74
for Mean Bound
Minimum 1
Maximum 4
N 10 2 5 16
Mean 1.7 -0.04 0.17 1.3 2.05
Std. Deviation 0.675 -0.058 0.115 0.406 0.856
Std. Error 0.213

SCE Female 95% Lower
1.22
Confidenc Bound
e Interval Upper
2.18
for Mean Bound
Minimum 1
Maximum 3
N 55 0 0 55 55
Mean 1.55 0 0.11 1.33 1.79
Std. Deviation 0.741 -0.005 0.089 0.531 0.924
Std. Error 0.1

Total 95% Lower
1.35
Confidenc Bound
e Interval Upper
1.75
for Mean Bound
Minimum 1
Maximum 4
174
N 55 0 0 55 55
Range 2
Minimum 1
SWP Maximum 3
Mean 1.53 0.081 0 0.07 1.39 1.67
Std.
0.604 -0.007 0.055 0.497 0.699
Deviation
Variance 0.365 -0.006 0.066 0.247 0.489
N 45 2 39 50
Mean 1.47 0 0.07 1.32 1.66
Std. Deviation 0.588 -0.002 0.055 0.482 0.698

95% Lower
1.29
Confidenc Bound
e Interval Upper
1.64
for Mean Bound
Minimum 1
Maximum 3
N 10 2 5 16
Mean 1.8 -0.02 0.16 1.48 2.2

Std. Deviation 0.632 -0.055 0.156 0.157 0.992
Std. Error 0.2

SWP
Female
95% Lower
1.35
Confidenc Bound
e Interval Upper
2.25
for Mean Bound
Minimum 1
Maximum 3
N 55 0 0 55 55
Mean 1.53 0 0.07 1.39 1.67

Std. Deviation 0.604 -0.007 0.055 0.497 0.699
Std. Error 0.081

Total
95% Lower
1.36
Confidenc Bound
e Interval Upper
1.69
for Mean Bound
Minimum 1
Maximum 3
175
N 55 0 0 55 55
Range 5
Minimum 0
NP Maximum 5
Mean 3.75 0.156 -0.01 0.18 3.32 4.03
Std.
1.158 -0.022 0.153 0.837 1.399
Deviation
Variance 1.341 -0.028 0.344 0.701 1.957
N 45 2 39 50
Mean 3.64 -0.01 0.18 3.27 3.96
Std. Deviation 1.131 -0.038 0.156 0.808 1.39
Std. Error 0.169

Male
95% Lower
3.3
Confidenc Bound
e Interval Upper
3.98
for Mean Bound
Minimum 0
Maximum 5
N 10 2 5 16
Mean 4.2 -0.02 0.43 3.09 4.86
Std. Deviation 1.229 -0.138 0.463 0.369 1.86
Std. Error 0.389

NP Female
95% Lower
3.32
Confidenc Bound
e Interval Upper
5.08
for Mean Bound
Minimum 1
Maximum 5
N 55 0 0 55 55
Mean 3.75 -0.01 0.18 3.32 4.03
Std. Deviation 1.158 -0.022 0.153 0.837 1.399
Std. Error 0.156

Total
95% Lower
3.43
Confidenc Bound
e Interval Upper
4.06
for Mean Bound
Minimum 0
Maximum 5
176
N 55 0 0 55 55
Range 5
Minimum 0
INT Maximum 5
Mean 3.45 0.164 -0.01 0.17 3.09 3.76
Std.
1.214 -0.017 0.125 0.972 1.414
Deviation
Variance 1.475 -0.026 0.298 0.945 1.999
N 45 2 39 50
Mean 3.33 -0.02 0.17 3 3.67
Std. Deviation 1.148 -0.032 0.133 0.9 1.405

95% Lower
2.99
Confidenc Bound
e Interval Upper
3.68
for Mean Bound
Minimum 0
Maximum 5
N 10 2 5 16
Mean 4 0.01 0.49 3 4.86

Std. Deviation 1.414 -0.147 0.405 0.369 1.87
Std. Error 0.447

INT
Female
95% Lower
2.99
Confidenc Bound
e Interval Upper
5.01
for Mean Bound
Minimum 1
Maximum 5
N 55 0 0 55 55
Mean 3.45 -0.01 0.17 3.09 3.76

Std. Deviation 1.214 -0.017 0.125 0.972 1.414
Std. Error 0.164

Total
95% Lower
3.13
Confidenc Bound
e Interval Upper
3.78
for Mean Bound
Minimum 0
Maximum 5
177
N 55 0 0 55 55
Range 5
Minimum 0
OC Maximum 5
Mean 3.53 0.183 -0.02 0.22 3.1 3.88
Std.
1.359 -0.027 0.117 1.101 1.542
Deviation
Variance 1.846 -0.06 0.314 1.213 2.379
N 45 2 39 50
Mean 3.38 -0.03 0.24 2.93 3.76
Std. Deviation 1.353 -0.035 0.131 1.074 1.563
Std. Error 0.202

Male 95% Lower
2.97
Confidenc Bound
e Interval Upper
3.78
for Mean Bound
Minimum 0
Maximum 5
N 10 2 5 16
Mean 4.2 0.01 0.39 3.33 4.92
Std. Deviation 1.229 -0.133 0.333 0.192 1.579
Std. Error 0.389

OC 95% Lower
Female 3.32
Confidenc Bound
e Interval Upper
5.08
for Mean Bound
Minimum 2
Maximum 5
N 55 0 0 55 55
Mean 3.53 -0.02 0.22 3.1 3.88
Std. Deviation 1.359 -0.027 0.117 1.101 1.542
Std. Error 0.183
Total 95% Lower

3.16
Confidenc Bound
e Interval Upper
3.89
for Mean Bound
Minimum 0
Maximum 5
178
N 55 0 0 55 55
Range 5
Minimum 0
AD Maximum 5
Mean 3.33 0.156 -0.01 0.17 2.91 3.71
Std.
1.156 -0.022 0.114 0.927 1.356
Deviation
Variance 1.335 -0.038 0.259 0.86 1.839
N 45 2 39 50
Mean 3.27 -0.02 0.18 2.84 3.67
Std. Deviation 1.195 -0.03 0.13 0.944 1.391
Std. Error 0.178

Male 95% Lower
2.91
Confidenc Bound
e Interval Upper
3.63
for Mean Bound
Minimum 0
Maximum 5
N 10 2 5 16
Mean 3.6 0.04 0.3 3 4.24
Std. Deviation 0.966 -0.066 0.202 0.411 1.246

Std. Error 0.306
AD Female 95% Lower
2.91
Confidenc Bound
e Interval Upper
4.29
for Mean Bound
Minimum 2
Maximum 5
N 55 0 0 55 55
Mean 3.33 -0.01 0.17 2.91 3.71

Std. Deviation 1.156 -0.022 0.114 0.927 1.356
Std. Error 0.156
Total 95% Lower
3.01
Confidenc Bound
e Interval Upper
3.64
for Mean Bound
Minimum 0
Maximum 5
179
N 55 0 0 55 55
Range 4
Minimum 0
MAN Maximum 4
Mean 2.44 0.129 -0.02 0.14 2.16 2.72
Std.
0.958 -0.015 0.084 0.808 1.137
Deviation
Variance 0.917 -0.022 0.162 0.653 1.295
N 45 2 39 50
Mean 2.44 -0.02 0.16 2.13 2.72
Std. Deviation 0.99 -0.024 0.094 0.797 1.207
Std. Error 0.148

Male 95% Lower
2.15
Confidenc Bound
e Interval Upper
2.74
for Mean Bound
Minimum 0
Maximum 4
N 10 2 5 16
Mean 2.4 0.01 0.29 1.96 3.18
Std. Deviation 0.843 -0.036 0.164 0.443 1.24
Std. Error 0.267

MAN Female
95% Lower
1.8
Confidenc Bound
e Interval Upper
3
for Mean Bound
Minimum 1
Maximum 4
N 55 0 0 55 55
Mean 2.44 -0.02 0.14 2.16 2.72
Std. Deviation 0.958 -0.015 0.084 0.808 1.137
Std. Error 0.129

Total 95% Lower
2.18
Confidenc Bound
e Interval Upper
2.7
for Mean Bound
Minimum 0
Maximum 4
180
N 55 0 0 55 55
Range 4
Minimum 0
BRO Maximum 4
Mean 2.22 0.115 0 0.13 1.95 2.53
Std.
0.854 -0.012 0.084 0.682 1.036
Deviation
Variance 0.729 -0.014 0.145 0.465 1.073
N 45 2 39 50
Mean 2.18 0.01 0.15 1.92 2.52

Std. Deviation 0.886 -0.018 0.1 0.677 1.112
Std. Error 0.132
Male 95% Lower
1.91
Confidenc Bound
e Interval Upper
2.44
for Mean Bound
Minimum 0
Maximum 4
N 10 2 5 16
Mean 2.4 0 0.24 1.86 2.9

Std. Deviation 0.699 -0.051 0.154 0.208 0.907
Std. Error 0.221
BRO
Female 95% Lower
1.9
Confidenc Bound
e Interval Upper
2.9
for Mean Bound
Minimum 1
Maximum 3
N 55 0 0 55 55
Mean 2.22 0 0.13 1.95 2.53

Std. Deviation 0.854 -0.012 0.084 0.682 1.036
Std. Error 0.115
Total 95% Lower
1.99
Confidenc Bound
e Interval Upper
2.45
for Mean Bound
Minimum 0
Maximum 4
181
N 55 0 0 55 55
Range 4
Minimum 1
SRE Maximum 5
Mean 2.33 0.194 0.01 0.19 1.92 2.75

Std.
1.441 -0.012 0.064 1.245 1.552
Deviation
Variance 2.076 -0.032 0.182 1.552 2.409
N 45 2 39 50
Mean 2.36 0.03 0.21 2.05 2.8
Std. Deviation 1.433 -0.013 0.07 1.289 1.564

Std. Error 0.214
Male 95% Lower
1.93
Confidenc Bound
e Interval Upper
2.79
for Mean Bound
Minimum 1
Maximum 5
N 10 2 5 16
Mean 2.2 -0.07 0.47 1 3.12

Std. Deviation 1.549 -0.14 0.356 0 1.625
Std. Error 0.49
SRE 95% Lower
Female 1.09
Confidenc Bound
e Interval Upper
3.31
for Mean Bound
Minimum 1
Maximum 4
N 55 0 0 55 55
Mean 2.33 0.01 0.19 1.92 2.75
Std. Deviation 1.441 -0.012 0.064 1.245 1.552
Std. Error 0.194
95% Lower
Total 1.94
Confidenc Bound
e Interval Upper
2.72
for Mean Bound
Minimum 1
Maximum 5
182
N 55 0 0 55 55
Range 1
Minimum 1
TTP Maximum 2
Mean 1.02 0.018 0 0.02 1 1.07
Std.
0.135 -0.026 0.082 0 0.262
Deviation
Variance 0.018 0 0.017 0 0.069
N 45 2 39 50
Mean 1.02 0 0.02 1 1.09
Std. Deviation 0.149 -0.028 0.09 0 0.283
Std. Error 0.022

Male 95% Lower
0.98
Confidenc Bound
e Interval Upper
1.07
for Mean Bound
Minimum 1
Maximum 2
N 10 2 5 16
Mean 1 0 0 1 1
Std. Deviation 0 0 0 0 0
Std. Error 0
TTP Female 95% Lower
1
Confidenc Bound
e Interval Upper
1
for Mean Bound
Minimum 1
Maximum 1
N 55 0 0 55 55
Mean 1.02 0 0.02 1 1.07
Std. Deviation 0.135 -0.026 0.082 0 0.262

Std. Error 0.018
Total 95% Lower
0.98
Confidenc Bound
e Interval Upper
1.05
for Mean Bound
Minimum 1
Maximum 2
183
N 55 0 0 55 55
Range 2
Minimum 1
Maximum 3
QE
Mean 2.05 0.055 0 0.05 1.95 2.17
Std.
0.405 -0.022 0.061 0.225 0.47
Deviation
Variance 0.164 -0.013 0.045 0.052 0.221
N 45 2 39 50
Mean 2.04 0 0.06 1.94 2.18
Std. Deviation 0.424 -0.026 0.068 0.216 0.505
Std. Error 0.063
Male 95% Lower
1.92
Confidenc Bound
e Interval Upper
2.17
for Mean Bound
Minimum 1
Maximum 3
N 10 2 5 16
Mean 2.1 0 0.09 2 2.29
Std. Deviation 0.316 -0.072 0.184 0 0.483
Std. Error 0.1
QE Female 95% Lower
1.87
Confidenc Bound
e Interval Upper
2.33
for Mean Bound
Minimum 2
Maximum 3
N 55 0 0 55 55
Mean 2.05 0 0.05 1.95 2.17
Std. Deviation 0.405 -0.022 0.061 0.225 0.47
Std. Error 0.055
Total 95% Lower
1.95
Confidenc Bound
e Interval Upper
2.16
for Mean Bound
Minimum 1
Maximum 3
184
N 55 0 0 55 55
Range 4
Minimum 1
Maximum 5
ALSTE
Mean 1.58 0.146 -0.03 0.11 1.36 1.76
Std.
1.083 -0.048 0.15 0.747 1.306
Deviation
Variance 1.174 -0.08 0.308 0.558 1.706
N 45 2 39 50
Mean 1.56 -0.02 0.13 1.28 1.76
Std. Deviation 1.119 -0.053 0.197 0.699 1.407
Std. Error 0.167
Male 95% Lower
1.22
Confidenc Bound
e Interval Upper
1.89
for Mean Bound
Minimum 1
Maximum 5
N 10 2 5 16
Mean 1.7 -0.04 0.28 1.16 2.4
Std. Deviation 0.949 -0.147 0.318 0.391 1.476
Std. Error 0.3
ALSTE Female 95% Lower
1.02
Confidenc Bound
e Interval Upper
2.38
for Mean Bound
Minimum 1
Maximum 4
N 55 0 0 55 55
Mean 1.58 -0.03 0.11 1.36 1.76
Std. Deviation 1.083 -0.048 0.15 0.747 1.306
Std. Error 0.146
Total 95% Lower
1.29
Confidenc Bound
e Interval Upper
1.87
for Mean Bound
Minimum 1
Maximum 5
185
Anova Table of Tax Reforms
Sum of Mean
Tax Reforms df F Sig.
Squares Square
(Combined) 0.631 1 0.631 0.63 0.431
Between Unweighte
Linear 0.631 1 0.631 0.63 0.431
Groups d
COE Term
Weighted 0.631 1 0.631 0.63 0.431
Within Groups 53.078 53 1.001
Total 53.709 54
(Combined) 1.536 1 1.536 2.307 0.135

Between Unweighte
Linear 1.536 1 1.536 2.307 0.135
Groups d
CDRF Term
Weighted 1.536 1 1.536 2.307 0.135
Total 36.836 54
(Combined) 4.949 1 4.949 11.619 0.001

Between Unweighte
Linear 4.949 1 4.949 11.619 0.001
Groups d
MBRD Term
Weighted 4.949 1 4.949 11.619 0.001
Total 27.527 54
(Combined) 0.327 1 0.327 0.336 0.565

Between Unweighte
Linear 0.327 1 0.327 0.336 0.565
Groups d
CDRD Term
Weighted 0.327 1 0.327 0.336 0.565
Total 51.927 54
(Combined) 0.049 1 0.049 0.132 0.718

Between Unweighte
Linear 0.049 1 0.049 0.132 0.718
Groups d
MDA Term
Weighted 0.049 1 0.049 0.132 0.718
Total 19.927 54
(Combined) 0 1 0 0 1
Between Unweighte
Linear 0 1 0 0 1
Groups d
TCLG Term
Weighted 0 1 0 0 1
Total 60.8 54
186
(Combined) 3.056 1 3.056 3.669 0.061

Between Unweighte
Linear 3.056 1 3.056 3.669 0.061
Groups d
FNTRL Term
Weighted 3.056 1 3.056 3.669 0.061
Total 47.2 54
(Combined) 0.082 1 0.082 0.127 0.723

Between Unweighte
Linear 0.082 1 0.082 0.127 0.723
Groups d
STL Term
Weighted 0.082 1 0.082 0.127 0.723
Total 34.182 54
(Combined) 0.404 1 0.404 0.634 0.429

Between Unweighte
Linear 0.404 1 0.404 0.634 0.429
Groups d
SPT Term
Weighted 0.404 1 0.404 0.634 0.429
Total 34.182 54
(Combined) 0.171 1 0.171 0.209 0.649

Between Unweighte
Linear 0.171 1 0.171 0.209 0.649
Groups d
GOBR Term
Weighted 0.171 1 0.171 0.209 0.649
Total 43.382 54
(Combined) 0.292 1 0.292 0.527 0.471

Between Unweighte
Linear 0.292 1 0.292 0.527 0.471
Groups d
SCE Term
Weighted 0.292 1 0.292 0.527 0.471
Total 29.636 54
(Combined) 0.909 1 0.909 2.563 0.115

Between Unweighte
Linear 0.909 1 0.909 2.563 0.115
Groups d
SWP Term
Weighted 0.909 1 0.909 2.563 0.115
Total 19.709 54
(Combined) 2.525 1 2.525 1.914 0.172

Between Unweighte
Linear 2.525 1 2.525 1.914 0.172
Groups d
NP Term
Weighted 2.525 1 2.525 1.914 0.172
Total 72.436 54
187
(Combined) 3.636 1 3.636 2.536 0.117

Between Unweighte
Linear 3.636 1 3.636 2.536 0.117
Groups d
INT Term
Weighted 3.636 1 3.636 2.536 0.117
Within Groups 76 53 1.434
Total 79.636 54
(Combined) 0.909 1 0.909 0.677 0.414

Between Unweighte
Linear 0.909 1 0.909 0.677 0.414
Groups d
AD Term
Weighted 0.909 1 0.909 0.677 0.414
Total 72.109 54
(Combined) 0.016 1 0.016 0.017 0.896

Between Unweighte
Linear 0.016 1 0.016 0.017 0.896
Groups d
MAN Term
Weighted 0.016 1 0.016 0.017 0.896
Total 49.527 54
(Combined) 0.404 1 0.404 0.549 0.462

Between Unweighte
Linear 0.404 1 0.404 0.549 0.462
Groups d
BRO Term
Weighted 0.404 1 0.404 0.549 0.462
Total 39.382 54
(Combined) 5.531 1 5.531 3.113 0.083

Between Unweighte
Linear 5.531 1 5.531 3.113 0.083
Groups d
OC Term
Weighted 5.531 1 5.531 3.113 0.083
Total 99.709 54
(Combined) 0.198 1 0.198 0.094 0.761

Between Unweighte
Linear 0.198 1 0.198 0.094 0.761
Groups d
SRE Term
Weighted 0.198 1 0.198 0.094 0.761
Total 112.109 54
188
(Combined) 0.004 1 0.004 0.219 0.642

Between Unweighte
Linear 0.004 1 0.004 0.219 0.642
Groups d
TTP Term
Weighted 0.004 1 0.004 0.219 0.642
Total 0.982 54
(Combined) 0.025 1 0.025 0.152 0.698

Between Unweighte
Linear 0.025 1 0.025 0.152 0.698
Groups d
QE Term
Weighted 0.025 1 0.025 0.152 0.698
Total 8.836 54
(Combined) 0.171 1 0.171 0.143 0.707

Between Unweighte
Linear 0.171 1 0.171 0.143 0.707
Groups d
ALSTE Term
Weighted 0.171 1 0.171 0.143 0.707
Total 63.382 54
189
Tax Administration Descriptive Table

a
Bootstrap
Tax Administration Statistic Std. Error 95% Confidence Interval
Bias Std. Error
Lower Upper
N 54 0 0 54 54
Range 4
Minimum 1
STE Maximum 5
Mean 3.22 0.169 -0.03 0.16 2.84 3.54
Std.
1.239 -0.023 0.082 1.061 1.384
Deviation
Variance 1.535 -0.05 0.201 1.126 1.917
Bootstrap a
Variables of Tax Administration Statistic 95% Confidence Interval
Bias Std. Error
Lower Upper
N 44 3 39 50
Mean 3.18 0.03 0.19 2.81 3.52
Std. Deviation 1.206 -0.003 0.119 0.942 1.447
Std. Error 0.182

Male 95% Lower
2.82
Confidenc Bound
e Interval Upper
3.55
for Mean Bound
Minimum 1
Maximum 5
N 10 3 4 15
Mean 3.4 0.03 0.4 2.54 4.15
Std. Deviation 1.43 -0.074 0.237 0.853 1.889
Std. Error 0.452

STE Female 95% Lower
2.38
Confidenc Bound
e Interval Upper
4.42
for Mean Bound
Minimum 1
Maximum 5
N 54 0 0 54 54
Mean 3.22 0.03 0.17 2.87 3.65
Std. Deviation 1.239 -0.002 0.088 0.995 1.419
Std. Error 0.169
Total 95% Lower

2.88
Confidenc Bound
e Interval Upper
3.56
for Mean Bound
Minimum 1
Maximum 5
190
N 54 0 0 54 54
Range 1
Minimum 1
TIDN Maximum 2
Mean 1.02 0.019 0 0.02 1 1.07
Std.
0.136 -0.03 0.09 0 0.249
Deviation
Variance 0.019 0.001 0.019 0 0.062
N 44 3 39 50
Mean 1.02 0 0.02 1 1.07
Std. Deviation 0.151 -0.029 0.092 0 0.258
Std. Error 0.023

Male
95% Lower
0.98
Confidenc Bound
e Interval Upper
1.07
for Mean Bound
Minimum 1
Maximum 2
N 10 3 4 15
Mean 1 0 0 1 1
Std. Error 0
TIDN Female 95% Lower
1
Confidenc Bound
e Interval Upper
1
for Mean Bound
Minimum 1
Maximum 1
N 54 0 0 54 54
Mean 1.02 0 0.02 1 1.06
Std. Deviation 0.136 -0.025 0.084 0 0.231
Std. Error 0.019
95% Lower
Total 0.98
Confidenc Bound
e Interval Upper
1.06
for Mean Bound
Minimum 1
Maximum 2
191
N 54 0 0 54 54
Range 3
Minimum 1
UMD Maximum 4
Mean 2.13 0.092 -0.02 0.08 1.93 2.27
Std.
0.674 -0.008 0.087 0.452 0.863
Deviation
Variance 0.455 -0.003 0.116 0.205 0.746
N 44 3 39 50
Mean 2.09 0.01 0.08 1.91 2.27
Std. Deviation 0.64 -0.028 0.128 0.312 0.845
Std. Error 0.097
Male 95% Lower

1.9
Confidenc Bound
e Interval Upper
2.29
for Mean Bound
Minimum 1
Maximum 4
N 10 3 4 15
Mean 2.3 -0.01 0.29 1.69 2.99
Std. Deviation 0.823 -0.09 0.197 0.308 1.116
Std. Error 0.26
UMD Female 95% Lower

1.71
Confidenc Bound
e Interval Upper
2.89
for Mean Bound
Minimum 1
Maximum 4
N 54 0 0 54 54
Mean 2.13 0 0.08 1.97 2.3
Std. Deviation 0.674 -0.023 0.099 0.406 0.828
Std. Error 0.092
Total 95% Lower

1.95
Confidenc Bound
e Interval Upper
2.31
for Mean Bound
Minimum 1
Maximum 4
192
N 54 0 0 54 54
Range 4
Minimum 1
CRKS Maximum 5
Mean 2.65 0.106 0.02 0.11 2.48 2.96
Std.
0.781 -0.003 0.067 0.661 0.934
Deviation
Variance 0.61 0 0.105 0.437 0.873
N 44 3 39 50
Mean 2.61 0.01 0.12 2.38 2.91
Std. Deviation 0.784 0.004 0.093 0.616 1

Std. Error 0.118
Male 95% Lower
2.38
Confidenc Bound
e Interval Upper
2.85
for Mean Bound
Minimum 1
Maximum 5
N 10 3 4 15
Mean 2.8 -0.02 0.24 2.22 3.25
Std. Deviation 0.789 -0.044 0.133 0.427 1.043

Std. Error 0.249
CRKS Female 95% Lower
2.24
Confidenc Bound
e Interval Upper
3.36
for Mean Bound
Minimum 2
Maximum 4
N 54 0 0 54 54
Mean 2.65 0.01 0.11 2.44 2.88
Std. Deviation 0.781 0.001 0.077 0.634 0.946

Std. Error 0.106
Total 95% Lower
2.44
Confidenc Bound
e Interval Upper
2.86
for Mean Bound
Minimum 1
Maximum 5
193
N 54 0 0 54 54
Range 3
Minimum 1
EO Maximum 4
Mean 1.83 0.094 -0.01 0.09 1.62 2.04
Std.
0.694 -0.004 0.07 0.561 0.82
Deviation
Variance 0.481 -0.001 0.097 0.315 0.672
N 44 3 39 50
Mean 1.86 0 0.1 1.68 2.02
Std. Deviation 0.702 -0.007 0.088 0.528 0.873
Std. Error 0.106

95% Lower
Male 1.65
Confidenc Bound
e Interval Upper
2.08
for Mean Bound
Minimum 1
Maximum 4
N 10 3 4 15
Mean 1.7 -0.02 0.19 1.16 2
Std. Deviation 0.675 -0.057 0.127 0.358 0.887
Std. Error 0.213
EO 95% Lower
Female 1.22
Confidenc Bound
e Interval Upper
2.18
for Mean Bound
Minimum 1
Maximum 3
N 54 0 0 54 54
Mean 1.83 0 0.09 1.67 1.99
Std. Deviation 0.694 -0.006 0.079 0.514 0.84
Std. Error 0.094
Total 95% Lower

1.64
Confidenc Bound
e Interval Upper
2.02
for Mean Bound
Minimum 1
Maximum 4
194
N 54 0 0 54 54
Range 3
Minimum 1
RIT Maximum 4
Mean 1.69 0.095 -0.01 0.1 1.46 1.85
Std.
0.696 -0.012 0.103 0.483 0.868
Deviation
Variance 0.484 -0.006 0.137 0.234 0.755
N 44 3 39 50
Mean 1.77 0 0.11 1.6 2
Std. Deviation 0.711 -0.014 0.116 0.433 0.928

Std. Error 0.107
Male 95% Lower
1.56
Confidenc Bound
e Interval Upper
1.99
for Mean Bound
Minimum 1
Maximum 4
N 10 3 4 15
Mean 1.3 -0.01 0.15 1 1.62
Std. Deviation 0.483 -0.046 0.125 0 0.535

Std. Error 0.153
RIT Female 95% Lower
0.95
Confidenc Bound
e Interval Upper
1.65
for Mean Bound
Minimum 1
Maximum 2
N 54 0 0 54 54
Mean 1.69 0 0.11 1.53 1.94
Std. Deviation 0.696 -0.01 0.104 0.473 0.894
Std. Error 0.095
95% Lower
Total 1.5
Confidenc Bound
e Interval Upper
1.88
for Mean Bound
Minimum 1
Maximum 4
195
N 54 0 0 54 54
Range 4
Minimum 1
SES Maximum 5
Mean 2.89 0.139 0.01 0.15 2.62 3.23
Std.
1.022 -0.009 0.086 0.859 1.191
Deviation
Variance 1.044 -0.01 0.177 0.739 1.418
N 44 3 39 50
Mean 2.82 0.02 0.17 2.41 3.2
Std. Deviation 1.084 -0.019 0.111 0.872 1.358
Std. Error 0.163
Male 95% Lower

2.49
Confidenc Bound
e Interval Upper
3.15
for Mean Bound
Minimum 1
Maximum 5
N 10 3 4 15
Mean 3.2 -0.04 0.18 2.77 3.6
Std. Deviation 0.632 -0.061 0.15 0.149 0.835
Std. Error 0.2
SES Female 95% Lower

2.75
Confidenc Bound
e Interval Upper
3.65
for Mean Bound
Minimum 2
Maximum 4
N 54 0 0 54 54
Mean 2.89 0 0.15 2.52 3.21
Std. Deviation 1.022 -0.017 0.102 0.842 1.271
Std. Error 0.139
Total 95% Lower

2.61
Confidenc Bound
e Interval Upper
3.17
for Mean Bound
Minimum 1
Maximum 5
196
N 54 0 0 54 54
Range 4
Minimum 1
SCLS Maximum 5
Mean 2.87 0.127 0.01 0.13 2.59 3.13
Std.
0.933 0.005 0.082 0.76 1.127
Deviation
Variance 0.87 0.016 0.155 0.578 1.271
N 44 3 39 50
Mean 2.82 0.01 0.13 2.6 3.17
Std. Deviation 0.971 0.015 0.09 0.794 1.175

Std. Error 0.146
Male 95% Lower
2.52
Confidenc Bound
e Interval Upper
3.11
for Mean Bound
Minimum 1
Maximum 5
N 10 3 4 15
Mean 3.1 0.02 0.26 2.61 3.64
Std. Deviation 0.738 -0.082 0.139 0.387 0.93

Std. Error 0.233
SCLS Female 95% Lower
2.57
Confidenc Bound
e Interval Upper
3.63
for Mean Bound
Minimum 2
Maximum 4
N 54 0 0 54 54
Mean 2.87 0.01 0.11 2.68 3.13
Std. Deviation 0.933 0.012 0.076 0.755 1.093

Std. Error 0.127
Total 95% Lower
2.62
Confidenc Bound
e Interval Upper
3.12
for Mean Bound
Minimum 1
Maximum 5
197
N 54 0 0 54 54
Range 1
Minimum 1
EPI Maximum 2
Mean 1.17 0.051 0 0.05 1.06 1.29
Std.
0.376 -0.003 0.045 0.247 0.457
Deviation
Variance 0.142 0 0.033 0.061 0.209
N 44 3 39 50
Mean 1.18 0 0.06 1.05 1.29
Std. Deviation 0.39 -0.01 0.057 0.224 0.458
Std. Error 0.059

95% Lower
Male 1.06
Confidenc Bound
e Interval Upper
1.3
for Mean Bound
Minimum 1
Maximum 2
N 10 3 4 15
Mean 1.1 -0.01 0.1 1 1.32
Std. Deviation 0.316 -0.106 0.194 0 0.502
Std. Error 0.1
EPI 95% Lower

Female 0.87
Confidenc Bound
e Interval Upper
1.33
for Mean Bound
Minimum 1
Maximum 2
N 54 0 0 54 54
Mean 1.17 0 0.05 1.06 1.26
Std. Deviation 0.376 -0.007 0.049 0.231 0.442
Std. Error 0.051
Total 95% Lower

1.06
Confidenc Bound
e Interval Upper
1.27
for Mean Bound
Minimum 1
Maximum 2
198
N 54 0 0 54 54
Range 10
Minimum 1
SRG Maximum 11
Mean 1.72 0.228 0.01 0.23 1.36 2.32
Std.
1.676 -0.103 0.459 0.829 2.571
Deviation
Variance 2.808 -0.126 1.502 0.688 6.623
N 44 3 39 50
Mean 1.89 0.01 0.22 1.42 2.29
Std. Deviation 1.82 0.023 0.428 0.907 2.697

Std. Error 0.274
Male 95% Lower
1.33
Confidenc Bound
e Interval Upper
2.44
for Mean Bound
Minimum 1
Maximum 11
N 10 3 4 15
Mean 1 0 0 1 1
Std. Error 0
SRG Female 95% Lower
1
Confidenc Bound
e Interval Upper
1
for Mean Bound
Minimum 1
Maximum 1
N 54 0 0 54 54
Mean 1.72 0.01 0.18 1.32 2.12
Std. Deviation 1.676 0.024 0.389 0.843 2.551
Std. Error 0.228
95% Lower
Total 1.26
Confidenc Bound
e Interval Upper
2.18
for Mean Bound
Minimum 1
Maximum 11
199
N 54 0 0 54 54
Range 2
Minimum 1
TPT Maximum 3
Mean 1.46 0.094 0 0.1 1.29 1.67
Std.
0.693 -0.002 0.071 0.537 0.832
Deviation
Variance 0.48 0.003 0.097 0.288 0.693
N 44 3 39 50
Mean 1.55 -0.01 0.09 1.38 1.77
Std. Deviation 0.73 -0.016 0.058 0.582 0.844
Std. Error 0.11
Male 95% Lower

1.32
Confidenc Bound
e Interval Upper
1.77
for Mean Bound
Minimum 1
Maximum 3
N 10 3 4 15
Mean 1.1 0 0.09 1 1.37
Std. Deviation 0.316 -0.067 0.184 0 0.525
Std. Error 0.1
TPT Female 95% Lower

0.87
Confidenc Bound
e Interval Upper
1.33
for Mean Bound
Minimum 1
Maximum 2
N 54 0 0 54 54
Mean 1.46 0 0.08 1.31 1.64
Std. Deviation 0.693 -0.013 0.059 0.54 0.804
Std. Error 0.094
Total 95% Lower

1.27
Confidenc Bound
e Interval Upper
1.65
for Mean Bound
Minimum 1
Maximum 3
200
N 54 0 0 54 54
Range 3
Minimum 1
EPS Maximum 4
Mean 2.02 0.104 -0.03 0.11 1.78 2.21
Std.
0.765 -0.014 0.092 0.546 0.979
Deviation
Variance 0.585 -0.013 0.142 0.299 0.958
N 44 3 39 50
Mean 1.95 0 0.11 1.68 2.22
Std. Deviation 0.776 -0.024 0.089 0.54 0.927

Std. Error 0.117
Male 95% Lower
1.72
Confidenc Bound
e Interval Upper
2.19
for Mean Bound
Minimum 1
Maximum 4
N 10 3 4 15
Mean 2.3 0.03 0.18 2 2.71
Std. Deviation 0.675 -0.026 0.251 0 1.017

Std. Error 0.213
EPS Female 95% Lower
1.82
Confidenc Bound
e Interval Upper
2.78
for Mean Bound
Minimum 2
Maximum 4
N 54 0 0 54 54
Mean 2.02 0 0.09 1.8 2.23
Std. Deviation 0.765 -0.011 0.073 0.604 0.897

Std. Error 0.104
Total 95% Lower
1.81
Confidenc Bound
e Interval Upper
2.23
for Mean Bound
Minimum 1
Maximum 4
201
N 54 0 0 54 54
Range 3
Minimum 1
ATP Maximum 4
Mean 1.94 0.056 0 0.06 1.84 2.08
Std.
0.408 -0.014 0.105 0.191 0.645
Deviation
Variance 0.167 0 0.088 0.036 0.417
N 44 3 39 50
Mean 1.95 0 0.06 1.8 2.06
Std. Deviation 0.429 -0.012 0.126 0.149 0.647
Std. Error 0.065

95% Lower
Male 1.82
Confidenc Bound
e Interval Upper
2.08
for Mean Bound
Minimum 1
Maximum 4
N 10 3 4 15
Mean 1.9 0 0.09 1.63 2
Std. Deviation 0.316 -0.067 0.184 0 0.525
Std. Error 0.1
ATP 95% Lower

Female 1.67
Confidenc Bound
e Interval Upper
2.13
for Mean Bound
Minimum 1
Maximum 2
N 54 0 0 54 54
Mean 1.94 0 0.05 1.82 2.05
Std. Deviation 0.408 -0.006 0.107 0.162 0.591
Std. Error 0.056
Total 95% Lower

1.83
Confidenc Bound
e Interval Upper
2.06
for Mean Bound
Minimum 1
Maximum 4
202
N 54 0 0 54 54
Range 1
Minimum 1
GTP Maximum 2
Mean 1.04 0.026 -0.01 0.02 1 1.08
Std.
0.191 -0.039 0.085 0 0.279
Deviation
Variance 0.036 -0.006 0.023 0 0.078
N 44 3 39 50
Mean 1.05 0 0.03 1 1.12
Std. Deviation 0.211 -0.009 0.076 0 0.334

Std. Error 0.032
Male 95% Lower
0.98
Confidenc Bound
e Interval Upper
1.11
for Mean Bound
Minimum 1
Maximum 2
N 10 3 4 15
Mean 1 0 0 1 1
Std. Error 0
GTP Female 95% Lower
1
Confidenc Bound
e Interval Upper
1
for Mean Bound
Minimum 1
Maximum 1
N 54 0 0 54 54
Mean 1.04 0 0.03 1 1.1
Std. Deviation 0.191 -0.007 0.07 0 0.306
Std. Error 0.026
95% Lower
Total 0.99
Confidenc Bound
e Interval Upper
1.09
for Mean Bound
Minimum 1
Maximum 2
203
N 54 0 0 54 54
Range 2
Minimum 1
ITP Maximum 3
Mean 1.19 0.065 0 0.07 1.06 1.37
Std.
0.479 -0.005 0.103 0.264 0.679
Deviation
Variance 0.229 0.006 0.099 0.07 0.462
N 44 3 39 50
Mean 1.2 0 0.09 1.06 1.4
Std. Deviation 0.509 -0.022 0.126 0.233 0.727
Std. Error 0.077
Male 95% Lower

1.05
Confidenc Bound
e Interval Upper
1.36
for Mean Bound
Minimum 1
Maximum 3
N 10 3 4 15
Mean 1.1 -0.01 0.1 1 1.37
Std. Deviation 0.316 -0.102 0.193 0 0.517
Std. Error 0.1
ITP Female 95% Lower

0.87
Confidenc Bound
e Interval Upper
1.33
for Mean Bound
Minimum 1
Maximum 2
N 54 0 0 54 54
Mean 1.19 0 0.08 1.06 1.36
Std. Deviation 0.479 -0.018 0.111 0.247 0.679
Std. Error 0.065
Total 95% Lower

1.05
Confidenc Bound
e Interval Upper
1.32
for Mean Bound
Minimum 1
Maximum 3
204
N 54 0 0 54 54
Range 1
Minimum 1
ETP Maximum 2
Mean 1.22 0.057 0 0.06 1.11 1.35
Std.
0.42 -0.004 0.042 0.317 0.482
Deviation
Variance 0.176 -0.001 0.034 0.101 0.232
N 44 3 39 50
Mean 1.25 0 0.06 1.11 1.34
Std. Deviation 0.438 -0.008 0.044 0.319 0.48

Std. Error 0.066
Male 95% Lower
1.12
Confidenc Bound
e Interval Upper
1.38
for Mean Bound
Minimum 1
Maximum 2
N 10 3 4 15
Mean 1.1 -0.01 0.1 1 1.32
Std. Deviation 0.316 -0.106 0.194 0 0.502

Std. Error 0.1
ETP Female 95% Lower
0.87
Confidenc Bound
e Interval Upper
1.33
for Mean Bound
Minimum 1
Maximum 2
N 54 0 0 54 54
Mean 1.22 0 0.05 1.1 1.32
Std. Deviation 0.42 -0.005 0.039 0.304 0.469

Std. Error 0.057
Total 95% Lower
1.11
Confidenc Bound
e Interval Upper
1.34
for Mean Bound
Minimum 1
Maximum 2
205
N 54 0 0 54 54
Range 1
Minimum 1
OTP Maximum 2
Mean 1.43 0.068 0 0.07 1.27 1.58
Std.
0.499 -0.005 0.013 0.445 0.505
Deviation
Variance 0.249 -0.004 0.013 0.199 0.255
N 44 3 39 50
Mean 1.43 -0.01 0.07 1.24 1.57
Std. Deviation 0.501 -0.007 0.016 0.431 0.506
Std. Error 0.076
95% Lower
1.28
Male Confidenc Bound
e Interval Upper
1.58
for Mean Bound
Minimum 1
Maximum 2
N 10 3 4 15
Mean 1.4 -0.02 0.17 1 1.7
Std. Deviation 0.516 -0.048 0.124 0 0.548
Std. Error 0.163
95% Lower
OTP 1.03
Female Confidenc Bound
e Interval Upper
1.77
for Mean Bound
Minimum 1
Maximum 2
N 54 0 0 54 54
Mean 1.43 -0.01 0.07 1.23 1.57
Std. Deviation 0.499 -0.006 0.017 0.42 0.505
Std. Error 0.068
95% Lower
Total 1.29
Confidenc Bound
e Interval Upper
1.56
for Mean Bound
Minimum 1
Maximum 2
206
Anova Table of Tax Administration
Sum of Mean
df F Sig.
Squares Square
(Combined) 0.388 1 0.388 0.249 0.62
Between Unweighte
Linear 0.388 1 0.388 0.249 0.62
Groups d
Term
STE Weighted 0.388 1 0.388 0.249 0.62
Total 81.333 53
(Combined) 0.004 1 0.004 0.224 0.638

Between Unweighte
Linear 0.004 1 0.004 0.224 0.638
Groups d
TIDN Term
Weighted 0.004 1 0.004 0.224 0.638
Total 0.981 53
(Combined) 0.356 1 0.356 0.78 0.381

Between Unweighte
Linear 0.356 1 0.356 0.78 0.381
Groups d
UMD Term
Weighted 0.356 1 0.356 0.78 0.381
Total 24.093 53
(Combined) 0.283 1 0.283 0.459 0.501

Between Unweighte
0.283 1 0.283 0.459 0.501
Linear d
Groups
CRKS Term
Weighted 0.283 1 0.283 0.459 0.501

Total 32.315 53
(Combined) 0.218 1 0.218 0.449 0.506

Between Unweighte
0.218 1 0.218 0.449 0.506
Groups Linear d
EO Term
Weighted 0.218 1 0.218 0.449 0.506
Total 25.5 53
207
(Combined) 1.821 1 1.821 3.974 0.051

Between Unweighte
Linear 1.821 1 1.821 3.974 0.051
Groups d
Term
RIT Weighted 1.821 1 1.821 3.974 0.051
Total 25.648 53
(Combined) 1.188 1 1.188 1.141 0.29

Between Unweighte
1.188 1 1.188 1.141 0.29
Groups Linear d
SES Term
Weighted 1.188 1 1.188 1.141 0.29

Total 55.333 53
(Combined) 0.647 1 0.647 0.74 0.393

Between Unweighte
Groups Linear 0.647 1 0.647 0.74 0.393
d
SCLS Term
Weighted 0.647 1 0.647 0.74 0.393
Total 46.093 53
(Combined) 0.055 1 0.055 0.381 0.54

Between
Unweighte
Groups Linear 0.055 1 0.055 0.381 0.54
d
EPI Term
Weighted 0.055 1 0.055 0.381 0.54
Total 7.5 53
(Combined) 6.402 1 6.402 2.337 0.132

Between Unweighte
6.402 1 6.402 2.337 0.132
Linear d
Groups
SRG Term
Weighted 6.402 1 6.402 2.337 0.132

Total 148.833 53
208
(Combined) 1.617 1 1.617 3.531 0.066

Between Unweighte
Linear 1.617 1 1.617 3.531 0.066
Groups d
Term
TPT Weighted 1.617 1 1.617 3.531 0.066
Total 25.426 53
(Combined) 0.972 1 0.972 1.685 0.2

Between Unweighte
Linear 0.972 1 0.972 1.685 0.2
Groups d
EPS Term
Weighted 0.972 1 0.972 1.685 0.2
Total 30.981 53
(Combined) 0.024 1 0.024 0.143 0.707

Between
Unweighte
Groups Linear 0.024 1 0.024 0.143 0.707
d
ATP Term
Weighted 0.024 1 0.024 0.143 0.707
Total 8.833 53
(Combined) 0.017 1 0.017 0.459 0.501

Between Unweighte
Groups Linear 0.017 1 0.017 0.459 0.501
d
GTP Term
Weighted 0.017 1 0.017 0.459 0.501
Total 1.926 53
(Combined) 0.089 1 0.089 0.384 0.538

Between Unweighte
0.089 1 0.089 0.384 0.538
Linear d
Groups
Term
ITP Weighted 0.089 1 0.089 0.384 0.538
Total 12.148 53
209
(Combined) 0.183 1 0.183 1.042 0.312

Between Unweighte
Linear 0.183 1 0.183 1.042 0.312
Groups d
Term
ETP Weighted 0.183 1 0.183 1.042 0.312
Total 9.333 53
(Combined) 0.008 1 0.008 0.033 0.858

Between Unweighte
Linear 0.008 1 0.008 0.033 0.858
Groups d
Term
OTP Weighted 0.008 1 0.008 0.033 0.858
Total 13.204 53
210
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Tax Reforms in Afghanistan

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Tax Reforms in Afghanistan

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Understanding the Role of

Emerging Factors in Tax

Research & Development

Understanding the Role of

A Thesis Submitted to the Faculty of the Bakhtar University, Kabul

in Partial Fulfillment of the Requirements for the Degree of

[Master of Business Administration]

Bakhtar University, Kabul – Afghanistan

Understanding the Role of Emerging

Ministry of Finance – Afghanistan

A Thesis Submitted to the Faculty of the Bakhtar University, Kabul in

the Partial Fulfillment of the Requirements for the Degree of

(MBA - HR & Management)

Bakhtar University, Kabul – Afghanistan

Reforms & Administration in Ministry of Finance – Afghanistan] by [Rohullah Sharifi],

Management)] at the Bakhtar University, Kabul - Afghanistan.

Name: Prof. Dr. Manish Singh

Designation: R & D Cell Head

Coordinator, Research & Development Department

Name: Prof. Dr. Manish Singh

Designation: R & D Cell Head

Student's Name: Rohullah Sharifi

Date: 1 March 2015

Respectable Professors, my thesis supervisor Dr. Manish Singh

Whose endless support and kindness is beyond expression

Words may not just be enough to express my gratitude

revenue for the government.

and dry fruits.

administration of the tax system.

awareness campaigns for general public to increase awareness of the people.

fund for the government.

achievements. The incorporation of business style managers in the public sector is

necessary for the effectiveness and greater productivity.

Administration in Ministry of Finance – Afghanistan]. My foremost thanks from the

I am thankful to Mr. Gul Maqsood Sabit Deputy Minister of Customs &

Directorate employees whom participated in the questionnaire.

List of Acronyms and Abbreviations

GoIRA Government of Islamic Republic of Afghanistan

MoF Ministry of Finance

ARD Afghan Revenue Directorate

LTO Large Tax Payers Office

MTO Medium Tax Payers Office

STO Small Tax Payers Office

ZTO Zonal Tax Offices

DTO District Tax Offices

RDO Rural District Offices

ITL Income Tax Law

TIN Tax Identification Number

MoCI Ministry of Commerce & Industries

AISA Afghan Investment Support Agency

NIC National Identification Card

BRT Business Receipt Tax

VAT Value Added Tax

CBR Central Bureau of Revenue

Tashkeel Official Structure of employees of ARD

Zakat Islamic religious monetary & material contribution

IMF International Monetary Fund

List of Acronyms and Abbreviations 10

1.1 Background Information 29

1.2 Problem Statement 30

1.3 Research Objectives 30

1.4 Research Questions 31

1.5 Scope of the Study 31