اثر التشريعات الضريبية على التحاسب الضريبي و الحد من التهرب الضريبي : دراسة استطلاعية لآراء عينة من المحاسبين القانونيين و الأساتذة الجامعيين وموظفي دائرة ضريبة الدخل

Abstract EN

The study aims to Show the impact of tax legislation on tax revenues and Identify the impact of tax legislation on tax accounting and reduce tax evasion from the point of view of chartered accountants, university professors and Income Tax Department employees in Erbil Governorate - Kurdistan Region / Iraq, to contribute to drawing up Tax policies that achieve justice between the seller and the buyer and prevent tax evasion and tax avoidance and increase and raise the tax base that leads to higher tax returns to the treasury, which leads to the recovery of the Iraqi economy, and to achieve the goals required from the study, the researchers prepared a questionnaire form Previous studies in the field of their study, and one of the most important findings of the study are: The need to reconsider tax laws in Iraq and the Kurdistan Region, either through amending them or enacting new laws to avoid errors in previous laws and legislation.

And the enactment of special tax laws to replace the income tax Low-income earners and those with limited income should also use them as tools in the hands of the state that contribute to economic development, He got rid of the bad effects of modern industries and the necessity of holding conferences and seminars to develop the level and efficiency of tax department employees.