Reform of tax administration from a procedural point of view

Said.A.ALati,; Ali.H.Abdualla,

	Reform of tax administration from a procedural point of view
Journal of college of Law for Legal and Political Sciences
Article 1, Volume 6, 23 part 1, 2017, Pages 30-55 PDF (0 K)
Authors
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Abstract
ABSTRACT : It is not unquestionable that every country needs revenues in order to satisfy the growing public needs after a country that has truly intervened in order to achieve its objectives. It has to be a productive country to meet the needs of the public, which differ from country to country. The approach of the ruling authority or, more accurately, according to the future vision of the holders of control and in the long run in particular. What we are witnessing in Iraq, specifically after the change in the political system after the events of 2003 and the lifting of the economic siege, is the almost total dependence of the state on oil revenues in financing the state budget. The reasons for this fact are many and varied, The lack of concern for successive governments in Iraq on the matter of the future of the state, both in the medium and long term, but all that matters to these governments is to finance the state budget for the next fiscal year as a maximum, and this primitive approach sterile caused the intellectual invasion that swept the minds of the vast majority of the Iraqi people The adequacy of oil revenues and the lack of need for alternative sources of air or complementary! Ignoring one of the most prominent features of the modern state is to rely on more than one source in financing the state budget and constantly develop these sources. On this basis, we found ourselves obliged to discuss the reform of the tax administration in Iraq in order to raise the proportion of tax revenues, And narrowing the gap between them and oil revenues, leading to a surplus in the state budget and thus accelerate the achievement of economic development in the state and achieve other high goals required of the political authority to do. The reform of tax administration is necessary even before the reform of tax laws, because the law is words that need to be translated effectively on the ground, and management is the response to this task and therefore the failure of management inevitably means the failure of the law. And the search for reform of the tax administration - the General Authority for Taxation and its branches - in terms of procedural results showed the sharp humbleness of tax administration at the procedural level, and for several reasons are summarized - in our humble opinion - the indifference of the public administration in Iraq the tax administration and lack of the requirements of promotion in administrative work Tax at the procedural level. In this concern, we have presented a guide to some of the simple solutions proposed by the public administration in order to increase the level of tax administration in Iraq.
Keywords
Reform; tax administration; a procedural point of view

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