Long before retaking power, the Taliban had established a tax system to raise revenue for its war against the Afghan government and its Western allies. It collected Islamic tithes, oshr and zakat from farmers, and taxed shops and businesses, as well goods passing through the territories it held at checkpoints.
According to a 2021 estimate, the group raised $40 million a year just by taxing opium sales. And roadside taxes amount to roughly $245 million in 20 years.
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