The role of fines in reducing the tax gap in the Iraqi tourist hotels 'An Analytical Study in al Sadeer Hotel'

	The role of fines in reducing the tax gap in the Iraqi tourist hotels 'An Analytical Study in al Sadeer Hotel'
journal of kerbala university
Article 1, Volume 13, Issue 4, 2017, Pages 20-35 PDF (0 K)
Abstract
Evasion is a growing and dangerous crime in society and the loss of a great treasure in the state is not to enter the tax revenue to the which leads to the inability of the state to cover its expenses at various levels this weakens the ability of the government to transfer its . investment necessary for development and to weaken the effectiveness of taxation as a tool to direct economic activities to serve the purposes of development and curb consumption and fight inflation . The study sought to address the problem of the presence of indicators in the general organization for taxes related to the establishment of some tourist hotels of Iraq to escape the payment of tax sanctioned by the tax gap that , the researcher noted its presence in the general authority for taxes , which created the need to prove that on the one hand and monitor possible measure this deterred from serving the collection of these taxes on the level of proceeds and timing. It was based on the hypothesis that the fines imposed on tourist hotels in Iraq do not affect the reduction of tax evasion in the near term ,but the impact of the two years or more . between what should be paid from the sales tax and what has been paid by tourist hotels and compare it in the fines imposed on the hotels ,the research reached a number of results, the most significant of which did not show a clear reflection of the tax fine in reducing the tax evasion of sales tax in the case of taking the fine for a particular year in exchange for tax evasion for the same year reflected a very clear tax penalty in reducing tax evasion of sales tax in the case of taking the fine for a specific year and tax evasion for two consecutive years leads to lower tax evasion whenever the fine increases . the research recommends a number of recommendations , the most important of which is the review of the fine imposed in the sales tax decision and making it a percentage of the taxable tax so that the value is large and very severe or fine or make the penalty fine and imprison the evader of payment , considering that the sales tax is the right of the state and the taxpayer when it is collected , it is entrusted with that money .

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