Changes to Afghanistan’s Tax Law

RLS Partner Chantal Grut writes about changes to Afghanistan’s Tax Law in a recent article for Afghanistan Analysts Network. You can read the article here. An excerpt:

“The 2009 Tax Law and its accompanying regulations were, and still are, a strong example of a law that was clearly drafted, accessible, and enforceable. When considering rule of law development, taxation may not be the first thing that springs to mind, but in Afghanistan, it was the primary area where formal rule of law was developing. Moreover, it was developing not through a top-down initiative, or a donor-funded rule of law project, but organically, through day-to-day interactions between tax officials and taxpayers who chose to conduct their affairs and resolve their disputes by opening up a law book together, seeing what it says, and conducting themselves accordingly. It is a real pity that such hard won achievements have been undermined.”