اثر الاعفاءات الضريبية في الحد من التهرب الضريبي

Abstract EN

The research dealt with the possibility of tax exemptions by all legal methods on tax evasion practiced by taxpayers in light of the great tax evasion that occurred in the Iraqi environment, as well as noting the reflection of tax exemptions and even tax allowances on the reduction of these common phenomena.

As well as motivating taxpayers by granting them exemptions that make them feel that the state bears part of the tax burdens they bear.

The research reached a set of results, including there is an impact on tax evasion through tax exemptions and allowances granted to those charged with paying taxes, as well as the large number of tax legislation over a long period of time that helps to tax evasion due to the presence of legal loopholes and the lack of staff in the tax department compared to the number of employees in the tax department.

The taxpayer directly helps to tax evasion, and thus the existence of tax exemptions and the inclusion of the taxpayer helps in the possibility of reducing tax evasion because the taxpayer feels the cooperation of the tax authority.