الرقابة الضريبية و دورها في التحصيل الضريبي : دراسة في التشريعات الضريبية

الملخص EN

The importance of the tax censorship plat an essential role in the fight against tax evasion and fraud.

It is through that practiced by the tax administration of the means of this control can verify the transparency of the tax charge position and access to estimate a tax identical to the reality of the taxpayer, for example tax Jordanian system needs to be in charge of providing the tax declaration either Iraqi tax system with the character of my statement means the taxpayer is determines the obligation to pay tax through recognition of the declaration, but the charge did not pay the tax up to a degree of legal awareness and to initiate the national tax administration to give a tax statement and sound identical to the financial reality.

Besides, it purports researcher of the study of the control of tax to stand on the effectiveness of the tax control system in Iraq and its role in achieving its goals in the absence of an integrated financial laws in Iraq and his lack of tax texts paint a clear framework for regulation of tax control, from here it is necessary to highlight the importance of this control Iraqi tax system and its role in the collection process on the basis of easy and matching of the fact financial facility of the taxpayer.

Researcher adopted an integrated approach to research to discuss the tax control by adopting approaches descriptive and analytical as well as the adoption of the comparison with the tax systems of some countries that we have been given access to the tax laws in the control system approach.