Challenges And Growth Prospects Towards Immovable Property Tax Collection In Jalalabad District Of Afghanistan

Abstract

This study investigates the challenges of immovable property tax collection in Jalalabad district of Nangarhar province. The qualitative research strategy has adopted in this research study to investigate the challenges of immovable property taxation. Therefore, the primary data has been collected via structured interview from the local authorities. The findings revealed that tax evasion and fraud, lack of transparency, inadequate technological infrastructure, inefficient tax administration procedures, shortage of trained personnel, and insufficient resources are the administrative obstacles. The findings further highlight that the main legal impediments are political interference and pressure, disagreements over property assessment, an inefficient legal procedure, and instances of tax evasion and fraud. Furthermore, the findings demonstrate that the challenges toward immovable property owners are the rate of taxes, conflicts over property assessment, penalties for late payment, lack of information, resistance to taxation, unfamiliarity with the procedure, and economic hardship. The results further indicate that the main societal obstacles are property rights and ownership issues, taxpayer opposition, lack of understanding, and public perception and confidence. The political obstacles suffered by the Nangarhar Revenue Department are political instability, inadequate government control, and political intervention.