دور الحصر الضريبي في زيادة العوائد المالية للدولة : بحث تطبيقي في الهيئة العامة للضرائب فرع الديوانية

Abstract EN

The research aims to investigate the real-time reality of tax accounting methods and evaluate their performance and their effectiveness in terms of the large volume of work in the General Tax Authority and its branches.

This is done through the increase in the number of taxpayers, whether natural or legal, as well as presenting a real perception of the possibility of finding and establishing a system A new taxpayer registration helps address the weaknesses applied within the routine tax accounting methods in Iraq related to the tax inventory mechanism and its importance.

The importance of applying the tax inventory mechanism in Iraq is shown through the information provided by this rule of figures and tax outputs to the tax authority in order to account for the individuals charged in a transparent and accurate manner.

In addition, there is a lack of effective information systems that process the tax data received by the General Tax Authority, and a weakness in the methods of following up these quotes and the methods of internal auditing for this body.

This works to prevent the benefit from these inputs or to benefit from them to be at their minimum.

The research problem is represented in the presence of many obstacles and loopholes facing the process of increasing tax revenues in Iraq.

The most important of this is the ineffectiveness and efficiency of the existing tax inventory methods and procedures or used in the General Tax Authority and their lack of technical means that work to leave the previous manual methods used in inventory and keeping belongings taxpayers.

The research reached a number of conclusions, the most important of which is that the low level of tax awareness among the taxpayers leads to the inaccuracy of the tax brackets inventory.

Through the obstacles and difficulties faced by those in charge of the tax inventory process in those segments with a medium level of tax awareness.

The research reached a number of recommendations, one of the most important is that working to grant tax exemptions that contribute to alleviating the tax impact on the taxpayer leads as a result to the success of the application of tax inventory.