المنازعة الضريبة و وسائل اثباتها : دراسة مقارنة

Abstract EN

The tax dispute revolves between the taxpayer and the administration, and it is based on a behavior issued by the administration based on the law, and between the two parties to the dispute there is a difference in legal positions, due to the difference of interest.

It is either a personal interest of the taxpayer, or a public interest thatbelongs to the tax authority; Therefore, the task of the dispute-manager is to bring as close as possible to the legal centers in order to achieve justice.

This does not conflict with the impartiality of the judge, since his mission is the proper application of the provisions of the law while reaching a just judgment.

The general rule in the field of tax disputes increases the imbalance between the taxpayer and the tax administration, so The tax judge directed to distribute the burden of proof to the two parties in cases where the law did not specify which party bears the burden of proof, the tax judge tends to subject the taxpayer to prove the opposite of what the tax administration claims, whenever there is an explicit breach on his part of one of the obligations imposed on him The legislator, as is the case with regard to the violation of accounting rules, we find that the Iraqi tax legislator has entrusted the task of imposing and collecting the tax to the tax authority that exercises it through the application of the tax law.