وفاة المكلف الضريبي و علاقتها المعيارية في استيفاء الدين الضريبي وفقا لأحكام القانون العراقي و المصري : دراسة مقارنة

Abstract EN

Tax is deemed among the most important resources of the public revenues of the state, whereas it enables the state to provide the necessary revenues that it needs to face its expenditures and burdens, and with the development of state's role the financial function is seen as the least tax function and it is deemed as a tool of political, financial and economic policy through which the state aims at attaining multiple goals that differ according to the nature of the economic and social system as well as the growth stage the economy witnesses.

The relation between the taxable and the taxation administration is of special importance for the impact this relation has on the whole taxation process, as the taxable bears a group of obligations towards the taxation administration, whereas the rights of the taxation administration are obligations on the shoulders of the taxable, and as the taxable claims his rights towards the taxation administration he also bears a group of obligations that he is to observe and abide by, and a balance between the taxation administration and the taxable may not be established unless each of them respects the rights and duties of the other party, and the taxable commitment with his duties enables the tax law to attain its main
goal that is collecting the due tax on the taxable properly at the due dateswithout evasion or delay.

It is worth mentioning that there is no provision determining the impact of the death of the tax debt subject whether in the Egyptian or the Iraqi law, hence, the general rules and the provisions provided in the tax law No.

91 for 2005 in Egypt and the social affairs law in Iraq are used.

Taxes are considered preferred debts preceding the ordinary debts upon the death of the taxable, and the tax debt is paid after completing the necessary expenses and expenditures that must be paid upon the death that are the funeral expenses and the expenditure of the ones the deceased provides for, and the heirs are not committed to pay the tax debt of the testator except within the amount they get from the estate each with his share, and if the estate is not enough for paying the tax debt it expires, and the legislator enabled the taxable to claim deducting his loss on specific conditions that must be found to allow this deduction, the most important of which is that this loss of the taxable is a real loss meaning that it already happened, and the loss is proved with legally accepted official documents convincing the financial authority, and that the income sources of the taxable generating the income are subject to the tax by the law provisions, and the loss has become a heavy burden on the taxable.

The Iraqi legislator gave the heirs of the taxable the right to hold on to deduct his loss from the tax debt whereas the death case is deferent from the case of waiving or disposing the firm or the project by the taxable to others.