🇦🇫 Afghanistan

Middle East, North Africa, Afghanistan & Pakistan ·

9.9%
tax-to-GDP, central govt only (2017, World Bank)
0/11
enforcement powers assessed

Enforcement powers

Administration self-reported metrics (ISORA)

Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.

IndicatorYearValue
Population per FTE201916795.4777
Labor force per FTE20194724.745695
Corporate taxpayers per FTE in LTO/P201914.42307692
Active taxpayers on PIT register as percentage of Population20190.1995465141
Active taxpayers on PIT register as percentage of Labor Force20190.7093459087
CIT arrears as percentage of CIT collected20190
PIT arrears as percentage of PIT collected20190
PAYE arrears as percentage of PIT collected20190
Additional assessments raised through all audits and verification actions as percentage of tax collections2019
Audit hit rate2019
On-time filing rate % - CIT201934.73429689
On-time filing rate % - PIT20193.058845227
On-time filing rate % - VAT2019
On-time filing rate % - PAYE201916.00753296
Administration pre-fills PIT returns or assessments20190
Employers withholding taxes on behalf of salaried employees20191
Percentage of payments received electronically-By number of payments20190
Percentage of payments received electronically-By value of payments20190
Cooperative compliance approach exists for -Large taxpayers20191
Cooperative compliance approach exists for -HNWI taxpayers20190
Cooperative compliance approach exists for -Other taxpayers20191