Tax Institutions and Offices of Afghanistan


Tashkīlāt va davāyir-i māliyātī-i Afghānistān (Tax institutions and offices of Afghanistan) is a textbook and reference manual written in 1935 for the employees of the Afghan Ministry of Finance. The author, Gino Mancioli, was an Italian national who served as the adviser to the ministry under Mohammed Zahir Shah, the last king of Afghanistan (reigned 1933–73). In the years leading up to World War II, Afghanistan relied on foreign assistance, especially from Germany and its allies Italy and Japan, in developing and implementing its plans for modernization. The work consists of three sections: the first covers the principles of taxation, the second treats the different governmental agencies involved in taxation, and the third includes templates for different official tax forms. A handwritten note by a previous owner defends the soundness of the presentations in the book but criticizes their implementation and ends with a solemn prayer for the advancement of Afghanistan.

Last updated: September 30, 2016