التوجهات المحاسبية لكشف العلاقة بين الاقتصاد الخفي و الضرائب في العراق : دراسة نظرية

Abstract EN

The research aims to show accounting trends to reveal the relationship between the shadow economy and taxes in Iraq.

The deductive descriptive approach was used to analyze this relationship from an accounting point of view.

Where the research concluded that the relationship between the shadow economy and taxes is that the high rates of taxation are pushed to increase the phenomenon of the shadow economy, which results in those charged with finding legal or illegal alternatives to tax evasion for their activities, whether legitimate or illegal, as well as in the case of a high rate The shadow economy, so that tax evasion increases and thus leads to a negative role in achieving the revenues necessary to finance the state budget.

In addition to applying governance methods, enacting the necessary laws and legislations, supporting auditing and auditing bodies, applying international accounting and auditing standards, and spreading awareness among taxpayers, helps in uncovering shadow economic activities, which reduces tax evasion operations, the research reached the need to apply governance mechanisms and international accounting and auditing standards For the auditing and auditing bodies in developing countries, this will be reflected positively in achieving the revenues necessary to finance the public budget and ensure the application of the quality of accounting work that must be applied to all sectors.