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The Role of Tax System Environment In Iraq To Put An End To Tax Evasion (An Applied Research in the General Commission Of Taxes in Iraq) | ||
| Al-Ma'mon College Journal | ||
| Article 1, Volume 0, Issue 30, 2018, Pages 81-106 | ||
| Author | ||
| Faisal Sarhan Azawi | ||
| Abstract | ||
| Any tax reform will not be done unless we specify its problems and find suitable treatment factors in which needs specify those factors whether there are external environmental factor including ( taxes legislations , responsible persons , tax awareness level , informers , supporting administrations , tax judiciary , accounting job , technology progress , budget sheet data , media and constitution) and internal environment represented in ( resources , organizational structure and organizational culture ) which has effects upon continuity of tax evasion by those who levy taxes producing leakage in tax trick which means loss of general treasury . The problem of tax evasion, especially income tax, in Iraq and its continuation is the most vivid problem that needs urgent treatment as we have seen in organized activities for the period – . | ||
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