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Legislative Proportionality Between Criminalization and Punishment in the Income Tax Act Iraqi (Comparative study) | ||
| Journal Of the College of law /Al-Nahrain University | ||
| Article 1, Volume 19, Issue 2, 2018, Pages 181-208 | ||
| Abstract | ||
| Enjoys the Income Tax Act of great importance, among other direct tax laws (and Land Property Tax), the fact that the income tax is an important source of public treasury financing, so it has to be a guarantee of payment of this tax from the taxpayer, and the sanctions are the basic guarantee for the respect of the law and pay the tax by the designate, but the presence of sanctions does not mean anything, that were not proportionate and compatible with the offender and the circumstances of his crime, which requires the legislature to use several ways to achieve proportionality between the crimes provided for in and punishable by the Income tax Act, which is called (legislative proportionately(. | ||
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