Iraqi assessment tax system (between reality and aspiration) Income tax model
Journal of college of Law for Legal and Political Sciences,
2014, Volume 3, Issue 10, Pages 113-180
AbstractThere is no doubt that whenever the legal system in any country airtight configuration and a few gaps had more impact on individuals in terms of organizational and life and was more pronounced because of its state-of-administration organization and deep-rooted in their arrangement, and applies it more than the financial side, but may increase the importance of the rest of the legal systems in the state, for reasons most important of with respect to the state, as this legal system (financial) is what feeds the state with the necessary fiscal revenue for the sake of its public spending, and that the existence of any defect in this system will reflect negatively on what can you get money in order to serve the public interest, and on the other hand will affect individuals psychologically and physical, where there are gaps in these laws will allow some of the tax evasion, which feels the rest they are borne by all of this burden, and material terms will lead to a variation in the tax rate due to lack of careful study of the entry in the state.
Although he can not be any system of human, whatever the accuracy and construction that comes complete and there must be loopholes in this system, but it was important to try every system that narrows of these gaps as little as possible where that whenever I told these gaps whenever the system is this closer to perfection .
And what we tried here that we do is a statement of the nature of the tax system in Iraq and try statement shortcomings that have accompanied this system and especially that most of the tax laws in Iraq are the laws of the past decade and which no longer fit the orientations of Iraq, especially after 2003, as well as differences in tax laws between the center and the region in particular and the Kurdistan region of Iraq has changed in a lot of laws and what suits and legal and economic conditions, which were different from the Government of Iraq for a long time.
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