Factors of Tax Evasion in Laghman Province, Mihterlam City

This study explores the causes of tax evasion in the Mihterlam City, Laghman province. The study aims to identify the factors contributing to tax evasion, highlight the most significant ones, and differentiate between those that increase or decrease evasion. This qualitative descriptive research involved interviews with 19 businessmen from Mihterlam city. The interview questions reviewed for accuracy by Laghman University’s Scientific Research Committee. The study identified seven key factors influencing tax evasion: high tax rates, public awareness of taxes, income levels of businesses, administrative corruption, and literacy levels of business owners, the behavior of tax collectors, and the use of technology in tax collection. High tax rates, corruption, poor behavior of tax collectors, and income levels were found to directly increase tax evasion. Conversely, greater public awareness, higher literacy levels, and the use of advanced technology in tax collection were found to indirectly reduce tax evasion.