التهرب من ضريبة الدخل و العوامل المسببة له و آلية مكافحته : بحث تطبيقي في الهيئة العامة للضرائب

الملخص EN

The research aims at shedding light on the ways and means employed by the taxpayers to continue evading the payment of the tax, whether legitimate or illegal, while determining the factors that lead to the continuation of the tax evasion based on the hypothesis that 'most of the factors of evasion of income tax in Iraq are The research in the General Authority for Taxes conducted a research in the General Authority for Taxation through a group of taxpayers whose activities are subject to income tax.

The conclusions indicated that how the government acts with tax revenues is a factor affecting Lq a positive outlook to the tax.