الجرائم الضريبية في ظل قانون ضريبة الدخل العراقي رقم (113)‎ لسنة 1982

Abstract EN

Taxes are one of the most important means that countries can resort to to cover their public expenditures, so they always seek to regulate their provisions according to internal legislation enacted that includes mechanisms for their collection and conditions, and at the same time determines the appropriate penalties in the event that those charged with failing to perform their duties specified in these legislations, which is considered one of the forms of crimes Within the framework of tax legislation, and this is the approach of the Iraqi legislator under the effective Iraqi Income Tax Law No.

(113) of 1982, where its texts included all provisions relating to income tax in terms of conditions, entitlement and fulfillment.

Income for doing so, these violations that can take the form of a positive tax crime when the taxpayer, in accordance with the provisions of this law, does what the law prevents from doing, or may be in the form of a negative tax crime when the taxpayer refrains from doing what the law ordered to do.