معالجة التهرب الضريبي في ظل قانون ضريبة الدخل العراقي رقم 13 لسنة 1982 المعدل

Abstract EN

The existence of the problem of tax evasion in Iraq is linked to a series of reasons and motives behind the emergence of this problem, and we cannot use that as a basis for diagnosing the insufficient development of the tax system in terms of imbalances in tax administration, but we must also emphasize the deficiencies in tax legislation from this perspective, Some of the penalties included in Income Tax Law No.

113 of 1982 and its amendments were not effective to deter violators, as they are simple and inconsistent with the consequences of this violation as it necessitates the need for amendment to ensure that the opportunity for evasion is reduced