Combating Corruption Through Electronic Governance in Least Developed and Post-war Countries

Afghanistan’s Experience

by Bashirullah Najimi (Author)
©2020 Monographs XXII, 176 Pages


This book discusses the role of electronic governance in least developed countries (LDCs) within the context of public finance management and service delivery keeping in view of the experience of Afghanistan. The book includes examples of good practices in electronic public finance management from the international perspective and to what extent they could be applied in LDCs. This book shares the author’s insights and experiences from the field and accounts on the use of information and communication technology (ICT) in public finance management and public service delivery in LDCs, with a focus on Afghanistan. The author explores he challenges and opportunities of the LDCs on the way to modernizing their governance systems, combating corruption, and enhancing the venue for development of their countries.

Table Of Contents

  • Cover
  • Title
  • Copyright
  • About the author
  • About the book
  • This eBook can be cited
  • Contents
  • Figures
  • Tables
  • Preface
  • Acknowledgments
  • Abbreviations
  • Introduction
  • Chapter One Least-Developed Countries: Their Public Finance Management Challenges
  • Least-Developed Countries: Definition
  • E-Governance and Development
  • Least-Developed Countries’ Challenges
  • Combating Corruption through E-Governance
  • Annex One to Chapter One
  • Chapter Two Introduction to Afghanistan
  • Socio-Economic History of Afghanistan
  • Current Socio-Economic Conditions of Afghanistan
  • Afghanistan Looks to Diaspora to Promote Development
  • Chapter Three Electronic Governance
  • Introduction to E-Governance
  • Benefits of E-Governance
  • Types of E-Governance
  • Phases of E-Governance
  • Chapter Four Electronic-Governance in Least-Developed Countries
  • Status of E-Governance in Least-Developed Countries
  • Challenges to E-Governance in Least-Developed Countries
  • Electronic Governance in Afghanistan
  • Challenges to E-Governance in Afghanistan
  • Why E-Governance Projects Fail?
  • Annex One to Chapter Four
  • Chapter Five Public Finance Management in Least-Developed Countries
  • What Is Public Finance Management?
  • Public Finance Management Challenges in Least-Developed Countries
  • Electronic Public Finance Management
  • Public Finance Management in Afghanistan
  • Afghanistan Public Finance Management Challenges
  • Chapter Six Corruption in Least-Developed Countries
  • Corruption
  • Effects of Corruption
  • Main Causes and Sources of Corruption in Least-Developed Countries
  • Corruption in Afghanistan
  • Money Laundering in Least-Developed Countries
  • Money Washing and Laundering in Afghanistan
  • Chapter Seven Anti-Corruption Key Stakeholders
  • Government
  • Special Anti-Corruption Institutions
  • Supreme Audit Institution
  • Parliament
  • Citizens and Civil Society Organizations
  • Media
  • Chapter Eight Anti-Corruption Strategies
  • Corruption Related Politics and Policies
  • Six Strategies of Combating Corruption
  • Chapter Nine Tax Revenues Management
  • Tax Revenues
  • Electronic Tax Management in Least-Developed Countries
  • Electronic Customs Management in Least-Developed Countries
  • Tax Revenues Management in Afghanistan
  • Electronic Customs in Afghanistan
  • Electronic Tax Filing in Afghanistan
  • Challenges in Tax Revenues Management in Afghanistan
  • Chapter Ten Non-Tax Revenues Management in Least-Developed Countries
  • Non-Tax Revenues
  • Extractive Industry Revenues
  • Transparency in Non-Tax Revenues Management
  • Non-Tax Revenues Management in Afghanistan
  • Non-Tax Revenues Management Challenges in Afghanistan
  • Chapter Eleven Aid Management in Least-Developed Countries
  • Role of Donors in Aid Transparency
  • Foreign Aid Management in Least-Developed Countries
  • Foreign Aid Management in Afghanistan
  • Afghanistan’s Development Assistance Database
  • Chapter Twelve Public Expenditure Management
  • Electronic-Budgeting
  • Electronic Procurement
  • Expenditures Management in Afghanistan
  • Afghanistan Financial Management Information System
  • State Budgeting and Planning System of Afghanistan
  • Procurement in Afghanistan
  • Key Challenges Faced by Afghanistan in Expenditure Management
  • Chapter Thirteen Electronic Payment and Online Services
  • Electronic Money
  • Electronic Payments in Afghanistan
  • Online Services
  • Online Service in Afghanistan
  • Annex One to Chapter 13


There are many books written and published on matters in least developed and post-war countries lately, but books describing challenges and suggestions for improvement in governance and public finance management (PFM) are few, if not rare. Electronics and computerized activities are used today in better governance and speedy delivery of public services, but this falls short in many least-developed countries (LDCs), including Afghanistan. In order to study this field and to share with others the knowledge I gained about the contents covered in this book, I decided to put together my notes into this book with the title of Combating Corruption through Electronic Governance in Least Developed and Post-War Countries: Afghanistan Experience. It highlights some of the main issues, challenges and opportunities in least-developed and post-war countries regarding modernization of public finance systems and public service delivery.

This book is based on desk research and my work experience for some years with the public sector and international organizations dealing with budgeting issues in Asian and African countries, including Afghanistan. For this book, my experience in working with LDCs was enriched by written comments and verbal inputs received from sources in Afghanistan, the people having experience in the revenue and budget departments of the Ministry of Finance of Afghanistan.

Learning from the study of the traditional practice in paper-based governance, public finance systems and public service delivery in LDCs, including Afghanistan, ←xiii | xiv→and comparing the experience with developed countries, one realizes the importance of electronic governance (e-governance) in the effective and efficient service delivery and PFM. It is also important to realize the importance of transparency in the public finance and public service delivery and the important role that information and communication technology (ICT) is playing in this area.

This book shares the author’s insights and experiences from the field and accounts on the use of ICT in PFM and public service delivery in LDCs, with focus on Afghanistan. While the prime audience is envisioned to be students, this book may assist national policy makers, legislatures, government employees and intentional development practitioners to understand the overall issues, challenges and opportunities of the LDCs on the way to modernizing their governance systems, combating corruption and enhancing the venue for development of their countries, including Afghanistan.

←xiv |


The completion of this book was not possible without the valuable assistance of and motivation by Dr. Abdul Wasay Najimi who kindly reviewed and edited this book entirely. He also provided valuable inputs and comments especially in the context of historical perspective on the progress of governance and modernization in least-developed and post-war countries, and this helped in further enrichments of the book. I would also like to extend my gratitude and appreciation to Neak Mohammad Mohibi, Director of Large Taxpayer Office in Afghan MoF for reviewing the revenue section of the book, and his comments. I also like to thank Mohammad Fawad Nabizai for his comments and the anonymous reviewers of the preliminary text and their constructive suggestions and comments. Finally, I sincerely thank my family who was patient with me taking time away from them and working on the book.

←xv | xvi→←xvi | xvii→




Afghanistan Financial Management Information System



Afghanistan National Development Strategy



Afghanistan Reconstruction and Development Services



Automated System for Customs Data



Central Statistics Office



Civil Society Organizations



Development Assistance Database



Electronic Government Development Index



Extractive Industry Transparency International



Global Initiative for Fiscal Transparency



International Budget Partnership




XXII, 176
ISBN (Hardcover)
Publication date
2020 (March)
New York, Bern, Berlin, Bruxelles, Oxford, Wien, 2020. XXII, 176 pp., 11 b/w ill., 5 tables

Biographical notes

Bashirullah Najimi (Author)

Bashirullah Najimi is an expert on international development and public finance management and has worked extensively on public sector budgets, foreign aid management, and analysis. He has also worked with the International Budget Partnership, the Afghan Parliament, the Government of Dubai, and with the United Nations Development Program (UNDP) and United States Development Agency (USAID) funded projects. Najimi holds a postgraduate diploma in international development from Centennial College of Toronto, Canada, and a master’s degree in economics and finance from International Islamic University of Islamabad, Pakistan.


Title: Combating Corruption Through Electronic Governance in Least Developed and Post-war Countries
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