مبدأ الجنسية في التشريع الضريبي العراقي

Abstract EN

The nationality is one of the main bases adopted in the tax on persons entered in to force (whether natural or moral) based on the idea of sharing with the state to bear public burdens in exchange for the justification of the right of the state in the tax deduction and the application of this principle, it is right for the state to imposed the tax on the income of any persons who has its nationality , with all its sovereignty over all its citizens , whether they are inside the territorial borders of the state or outside.