دور الإجراءات و التشريعات الضريبية في التهرب الضريبي

الملخص EN

The tax is an important source to achieve the economic goals, social and political state and therefore the problem of tax evasion is the most important problem to be addressed through knowledge of their causes.

The existence of the problem of tax evasion in Iraq is linked to a variety of reasons and motives behind the emergence of this problem and that we cannot take a Ptballa the failure of the tax system in terms of diagnosing imbalances in the tax administration, but sometimes you must highlight the disadvantages of tax legislation as well.

In this sense comes research to show the role of procedures and tax legislation in the tax evasion four Investigation included the first systematic research and address the second research procedures and tax legislation and environment of the tax system of Iraq The third section guarantees the concept of tax evasion and its causes and devoted the fourth section of the relationship of legislation and procedures in the tax evasion of tax through a questionnaire prepared by the researcher for the three categories (financial authority, academics, charge) in addition to relying on sources and research related to the subject of research.

Search and concluded a number of conclusions reached and recommendations that can be used in the fight against evasion of tax and business development.