Journal of college of Law for Legal and Political Sciences

Abstract

We have adopted in this research method of comparative research between Iraqi law and Egyptian law, as well as the method of analytical research for the texts of the tax law relating to the exemption and allow the scheduled income imposed tax of incomes of work, as the tax law is objective scale is this band article which may be taxed, and determined this article in taxes on labor income as received by workers in the State and the public sector and the private sector salaries, wages and allowances, and profits resulting from the exercise of commercial professions, all of which are an important source of income tax sources, but we will limit our study in this research on the exemptions approved by the legislature on salaries wages and allowances in only the Iraqi and Egyptian law.