أثر مكافحة التهرب الضريبي في الحد من البطالة : دراسة تحليلية في العراق

الملخص EN

Tax is an important and essential source of State revenue and you need to meet the general expenses necessary for the development of society and satisfy economic, social, political, cultural, multiple targets tax foremost financial objective of providing funds to cover the State budget, and other targets to achieve economic and social balance by stimulating community members to save and invest in some priority economic activity and its role in accelerating economic development and social justice and equitable distribution of income and unemployment that are an impediment to most countries The world, the phenomenon of tax evasion is a serious phenomenon to society and the State because it leads to lack of tax equity in income distribution between the members of the community on the one hand, on the other hand, it adversely affects taxation, and on development set by the policies of the State, where there are multiple reasons for the spread of this phenomenon, including legislative and administrative reasons and moral reasons of lack of awareness of community members to pay tax Because of the critical importance of the phenomenon of tax evasion and unemployment study was entitled ((combat tax evasion is an urgent need to address unemployment Iraq analytical study)) three detectives, where the first section reviewed basic concepts about tax evasion and unemployment, while the second section dealing with tax avoidance reasons, either the third topic deals with the ways and means to combat tax evasion