الالتزام بتقديم المعلومات في المجال الضريبي : دراسة في قانون ضريبة الدخل العراقي رقم 113 لسنة 1982 المعدل و القوانين الضريبة المقارنة

Abstract EN

The issue of financial and tax legislation did not receive the privacy enough, making familiarity with student financial law and tax legislation Iraqi legislation is weak, and the tax system in a character Iraqi law permit, and this means that the financial authority based in the tax on tax reports and information provided by the mandate that estimate, on this, the power counting on the information and data and reports Hence the importance of the obligation to provide information in the area of taxation and therefore purports researcher through the study of the obligation to provide information in the area of taxation to formulate a complete legal system of the obligation to provide information in the area of taxation within an integrated system with tax obligations borne by the holders or other stakeholders designate actively.

Through this goal researcher also purports to draw the attention of the Iraqi legislature to the importance of this commitment for the tax and the state treasury and paid to the organization, in a clear and comprehensive formulation within the full tax obligations.