فرض الضريبة على الأرباح الرأسمالية ومدى ما تحققه في زيادة الحصيلة الضريبية

الملخص EN

The concept of profit differs according to the points of view of specialists in different sciences.

Its legal concept differs from its economical concept which in turn differs from its accounting concept.

The profit can be true profit resulting from the regular activity of the company or it can be a figurehead profit that doesn’t result in an actual increase in the assets of the company.

Profits differ according to their nature.

There are regular profits that the company originates by performing its regular activity, and there are other profits that might be obtained exceptionally as a result of managing the assets of the company by selling and so on, and these profits are called capital profits.

1- There are different points of view about the topic of submitting these profits to taxation; some support their taxation and they have their justifications, and some oppose that and they have their own justifications as well.

This research draws attention to this topic that became preoccupying to the tax community, whether in Iraq or other countries, based on the hypothesis that the submission of capital profits to taxation achieves an increase in the tax outcome.

This research consists of three sections; The first one shows the theoretical basis of capital profits and their concepts, while the second one discusses processing these profits in the laws of income tax in Iraq and other countries, and the third one sheds light on a taxation point of view that believes in the necessity of submitting these profits to taxation according to the justice of taxes.

The research resulted in a main conclusion which is that the financial authority has resorted to not submit the capital profits to taxation due to the inexistence of a clear text.

According to that, the recommendation of the research was the possibility of submitting these profits to taxation depending on the sixth paragraph of the second item of the edited income tax law No.

113 of the year 1982 which states that any other source that is not submitting to any taxation in Iraq submits to income tax.