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The possibility of applying the tax rules for the advancement of the Iraqi tax system | ||
| AL-Qadisiyah Journal For Administrative and Economic sciences | ||
| Article 1, Volume 16, Issue 1, 2015, Pages 136-151 PDF (0 K) | ||
| Authors | ||
| Haider O. Kazem; Abdul Ameer A. shyaa | ||
| Abstract | ||
| Occupies the process of evaluating the effectiveness of the tax system great importance to the work of economic units and various government departments, so it helps to make sure on the ability of the tax system to achieve the desired objectives, and attention to the application of the basic rules that will help the tax system advancement incident for the better, and interest in administering the tax and interest of the most importantslides within the community tax and are senior taxpayers (telecommunications companies and cell phones, banks and oil companies) for their contribution by a large margin in tax revenue . as the tax administration of the General Authority for taxes have worked to limit those charged with two units Tkhmonatin their own a unit of fifteen and seventeen and planted confidence and Waltaaonmutual between the parties to the process of settling accounts of tax (the tax administration, auditors, joint stock companies and limited and solidarity) which is the basis for increasing tax revenues and financing of the general budget of the state tax revenue . | ||
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