التهرب الضريبي في العراق : الأسباب و الحلول

Other Title(s)

Tax evasion in Iraq : causes and solutions

Author

كمال علي حسين

Source

مجلة جامعة ذي قار

Issue

Vol. 13, Issue 4 (31 Dec. 2018), pp.39-69, 31 p.

Publisher

University of Thi-Qar Research and Development Department

Publication Date

2018-12-31

Country of Publication

Iraq

No. of Pages

31

Main Subjects

Economics & Business Administration

Abstract EN

The crime of evasion or evasion of the payment of taxes of crimes is prevalent in most countries of the world, including Iraq.

As most of the payers usually seek to get rid of their payment to the competent authority to collect it using various fraudulent means, or attempt to reduce the amounts to be paid as a tax to the maximum extent.

In fact, the tax system in most countries has been linked to the greed of rulers or governments, and their tendency to pay taxes on occasion and without it, and in large amounts burdens the burden of those charged or the people imposed on them.

And it is generated the feeling of the majority of the people that it is a penalty imposed on them and not amounts imposed on citizens, for the purpose of the development of public revenues in the state, and then disbursed to satisfying the public needs of the public of citizens in the state later.

American Psychological Association (APA)

كمال علي حسين. 2018. التهرب الضريبي في العراق : الأسباب و الحلول. مجلة جامعة ذي قار،مج. 13، ع. 4، ص ص. 39-69.
https://search.emarefa.net/detail/BIM-875209

Modern Language Association (MLA)

كمال علي حسين. التهرب الضريبي في العراق : الأسباب و الحلول. مجلة جامعة ذي قار مج. 13، ع. 4 (كانون الأول 2018)، ص ص. 39-69.
https://search.emarefa.net/detail/BIM-875209

American Medical Association (AMA)

كمال علي حسين. التهرب الضريبي في العراق : الأسباب و الحلول. مجلة جامعة ذي قار. 2018. مج. 13، ع. 4، ص ص. 39-69.
https://search.emarefa.net/detail/BIM-875209

Data Type

Journal Articles

Language

Arabic

Notes

يتضمن هوامش : ص. 63-66

Record ID

BIM-875209