By: Najibullah Souleiman Khail

Introduction
One of the most important questions for the Taliban is where and how the group's funding came from and how sustainable it is. Tracing the Taliban's sources of income has often been based on speculations, because the group's bank accounts are under sanctions and never available to the public. But, findings from various studies have shown that the Taliban are enjoying a complex financial system, which, contrary to the popular belief, is something beyond taxing the drug trade.
Although the Afghan government has always targeted the financial resources of terrorism with the cooperation of its international partners (the effectiveness of which is still subject to debate), the Taliban has succeeded to increase and strengthen its financial resources and today the group is in a better financial position than before.
This article tries to answer some questions: First, what has been the main factor of the Taliban’s financial independence? How will the Taliban's financial independence affect the group's relations with other terrorist networks? And what will be the impact of the group's financial independence on the Taliban's commitments signed in the peace agreement?
The author assumes that the Taliban's financial independence has a direct impact on the group's relations with other terrorist networks, leading to the group's failure to fulfill its obligations under the peace agreement and acquit its financial supporters. Finally, this independence may turn the group into a potential threat.
 
Diversifying revenue sources
According to a UN monitoring team report, the Taliban's income comes from illegal channels, including cultivation and trafficking of narcotics, taxes on economic activities, revenues from telecommunication companies, mining, and other aids.
Although the Afghan government, in cooperation with its international partners, has sought to drain these resources, the group has always sought to diversify its sources of revenue. Drug cultivation and trafficking has always been one of the group's main sources of income in the past. According to reports, a third of the Taliban's 400 million dollar budget in 2011-2012, has been provided through cultivation and trafficking of narcotics and the group has heavily invested in the regions where host opium conversion laboratories.
Evidence suggests that the group has not only extended its previous sources of income, but also has developed new sources of income through illegal mining, optimization of tax collection methods, creation of export markets via relations with the wholesale sector, kidnapping, taxation of economic activities and receiving aid. This indicates diversification in the group's fiscal policies. The Taliban's goal is to achieve financial independence by using potential revenues in the areas under their control, and this goal may be one of the main reasons behind the group's invasion to the mineral-rich regions of Afghanistan.
The southern province of Helmand, for example, has recently come under Taliban attack, which may be an attempt to regain control of the group's lost resources, because, according to the UN report in 2014, the Taliban can earn more than $10 million a year via illegal mining operations in Helmand.

Relations with other groups and organizations
The Taliban have always been accused of collaborating with the world's known terrorist networks, particularly al-Qaeda. Even in the past, both the Taliban and al-Qaeda have been accused of providing financial and logistical resources to the Central Asian terrorist groups such as the Islamic Movement of Uzbekistan (IMU).
Perhaps the main reason for this connection is al-Qaeda's financial support for the Taliban. The pressures from the international community and the Taliban's promise to sever ties with al-Qaeda may lead to the reduction of cooperation between the two groups in the short term. But in the long run, with full financial independence, the Taliban are likely to reconsider their decision to cut ties with known terrorist groups, particularly al-Qaeda.
In addition, the Taliban are now accused of receiving funding from the intelligence agencies of the region. The Pakistani government has reportedly supported the group between 1994 and 2001, and the country’s intelligence agency has allegedly continued to do so afterwards.
The Taliban's financial dependence on intelligence agencies has always overshadowed its military and operational independence. But, whether the Taliban's financial independence can guarantee the group's military independence and reduce its dependence on the regional intelligence agencies is subject to debate. In the authors’ view, financial independence cannot create such military independence because other issues besides financial issues play a role in this matter.
 
Commitments signed in the peace agreement
The commitments signed in the peace agreement would be guaranteed by the international community and the world great powers, and if the Taliban refuses to fulfill its obligations, this group and its supporting countries may face various pressures from the international community. Meanwhile, financial independence may protect the Taliban and its supporters from the pressures of the international community and enable the extremist group to evade the commitments it has made through peace deal.
At the same time, the Taliban's financial power will reassure its supporters and keep them safe from international sanctions. It is a turning point that should be noted by the national and international organizations.
 
Conclusion
The Taliban have increased their financial resources to become a financially independent organization. The Taliban's financial independence will have significant consequences, which may have a direct impact on the group's relations with other terrorist networks as well as the group's commitments signed in the peace agreement. It can also exonerate the Taliban’s sponsors from any accusations about financial aid to the Taliban. Following the US withdrawal from Afghanistan and the possible return of the Taliban to power, the Taliban's financial independence will further aggravate the group's role as a destabilizing force.
To prevent Afghanistan from being a safe haven for the international terrorists, the Afghan government and its international partners must take serious actions against the Taliban's wealth-producing activities and block the group’s path towards financial independence. If the Afghan government and its partners do not make the necessary efforts, the Taliban will turn into a terrorist group which would enjoy a stable budget and sustainable sources of income. This could strengthen the group's role as a destabilizing and threatening force in Afghanistan and the region.
 
Najibullah Souleiman Khail, is a Master of Finance.