الاتجاهات الحديثة في تقدير الدخل الخاضع للضريبة في دول عربية مختارة مع إشارة إلى العراق

الملخص EN

This research aims to investigate the recent trend in the assessment of the taxable income by focusing on the self-assess approach and achieved the voluntary commitment to paying the tax.

In order to help the income tax legislator to re-evaluate traditional methods .

For this purpose , many Arabic and English books , articles , reports , previous studies and search in internet site were used .

The research used a questionnaire method , and the statistical analysis was used to analysis the data .

The results show that , the absence of understanding to tax for most of taxable and weak performance of tax administration .

Besides that the weak in economic and security circumstances led to abstention of most the taxpayers to introduce their tax report on time .

The research presents some necessary recommendations which may contribute to improve the tax reality and to develop the performance of tax management which will enhance their roll in assist the treasury by the tax collection .