دور بيئة النظام الضريبي في إدارة أزمة الحصيلة الضريبية : بحث تطبيقي في الهيئة العامة للضرائب في العراق

الملخص EN

Through the environment of the tax system, the policy maker can determine who bears the largest tax cost, and who is entitled to exemption from the tax and would provide resources and circumstances to achieve development and social justice.

Recognizing the importance of the role played by the tax system requires the establishment of a strategic tax policy, a clear plan with specific objectives and answers important economic and social questions.

In other words, reform of the tax system environment can be achieved only after identifying the most important problems and finding appropriate treatment factors, which requires us to identify the most important factors and whether the internal environment factors (resources, organizational structure, organizational culture).

The external environment includes tax legislation, taxpayers, level of tax awareness, informants, chancellery, tax law, accounting profession, technological progress, public budget data, media, and constitution.

The environment also has an impact on the continued increase in the number of taxpayers, resulting in an increase in tax revenues, ie, public treasury revenues The problem of low tax evasion in Iraq and the continuation of large and large, the most important problems to be addressed and this was noted for the activities organized for -.