The random selection method is revolutionary for investigating sensitive issues, and its application to tax evasion in Afghanistan is still blank. Based on the random selection method of Greenberg’s improved model, this paper investigates the tax evasion rate and tax evasion characteristics of enterprises in Kabul City and conducts statistical analysis and statistical tests on 1591 questionnaires recovered. The results show that the subjective tax evasion ratio of enterprises in Kabul city is lower than the expected ratio of intuitive feeling, but it is still quite serious; the tax evasion phenomenon and related institutional characteristics of enterprises in Kabul city are statistically significant. According to the conclusions of the investigation and research, the government should gradually reduce the tax burden of enterprises, further simplify the tax system, encourage the development of the tax agency industry, increase the intensity of tax inspection, and create a tax environment for honest taxpayers.
Cite this paper
Tawheed, Q. , Wang, C. , Rafiqee, N. , Qaderi, K. B. , Sharifi, M. S. and Halimy, M. S. (2022). Investigation on Corporate Tax Evasion Based on Random Selection Method—Taking Kabul City as an Example. Open Access Library Journal, 9, e9359. doi: http://dx.doi.org/10.4236/oalib.1109359.
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