ضريبة الأرباح الرأسمالية و دورها في الحد من التهرب الضريبي مع إشارة خاصة إلى بعض الشركات العراقية

الملخص EN

The purpose of this research is to the definition the concept of capital gains tax, also to define capital gains, to identify their sources and characteristics, as well as to explain the role of this tax in tax evasion.

Capital gains tax is one of the most complex and controversial taxes because of its various effects on economic life and tax system to any country.

The research problem focused on the role of capital gains tax in reducing tax evasion.

On this basis, the hypothesis of research was formulated, which suggests that capital gains tax can contribute to reducing tax evasion, thus contributing to the improvement of the tax system.

The study examined the role of this tax in tax evasion.

Two study cases were taken for two different companies and for two different sectors (service and oil).

The capital gains tax was found to play a major role in reducing tax evasion and achieving the principle of tax justice in imposing this tax.

The search resulted in a number of conclusions, the most important of which is that the capital gains tax contributes to reducing the tax evasion attempt in companies operating in the private sector in Iraq, as well as reaching several recommendations, the most important of which is the need to conduct studies and research on capital gains tax in Iraq and the effects of imposing them Because of its importance as a kind of tax revenues that contribute to the financing of the state budget