الرقابة الجبائية الاتحادية في مجال الضرائب و سبل إصلاحها في العراق

Abstract EN

Federal oversight is successful in collecting taxes when it saves time and money, and the majority of federal systems tend to adopt direct administration in the application of federal tax laws to finance public expenditure.

Central control will prevent tax competition between regions, and administrative corruption.

In Iraq, regional governments are responsible for collecting federal taxes and under the supervision of the Financial Control Bureau, and the reform of supervision requires the rehabilitation of the administration, the adoption of information systems, and the reduction of bureaucracy, and the transparency and federal coordination.