Sarajuddin Isar examines the relationship between state-building and taxation with a particular focus on the Karzai (2001–2014) and Ghani (2014–2019) administrations, whilst also placing this analysis within a longer-term historical framework. His research aims to answer three key questions. First, how have state taxation policies evolved and changed over time? Second, what explains these changes in taxation policies? Third, what are the theoretical and policy implications of these findings?