دور الحصر الضريبي في تمويل الموازنة العامة في العراق : حث تطبيقي في الهيئة العامة للضرائب

الملخص EN

The study has dealt with clarifying the role of tax inventory in financing the general budget in Iraq, and the importance of tax inventory is highlighted as the cornerstone on which the tax base is built, so, any defect or shortcoming in these methods is negatively reflected on the tax revenues that supply the state’s general budget.

The study is based on the hypothesis that the tax administration’s adoption of efficient and effective tax accounting methods and ways contribute to expanding the tax base.

The descriptive analytical approach has been used in the study, and the research community is represented by the General Authority for Taxes.

The study has reached a set of conclusions, the most important of which is that the tax inventory process that contributes to achieving a part of tax justice by subjecting all those engaged in economic activities to tax records.