التقدير الضريبي الذاتي... بين حسن الإختيار و سوء التطبيق

الملخص EN

The auto estimation of tax, which followed by the genera! administration of tax in Iraq, is an advanced, practical, and scientifically style in dealing with the resultant work of income tax payer, it was recently followed, specialized one slice of payer (i.e., companies of limited liability) not the other ones, in order to support the trust between this slice and the tax establishment...

But...

what the general administration of tax does now is so I* practically and scientifically from the essence of the auto estimation mechanism because of the application defects which a fleet the taxation work.