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The Funding Role Of Estate Tax In The Iraqi Kurdistan Region For The Period 1993 – 2002 | ||
| TANMIYAT AL-RAFIDAIN | ||
| Article 8, Volume 29, Issue 87, 2007, Pages 126-147 PDF (569.46 K) | ||
| Document Type: Research Paper | ||
| DOI: 10.33899/tanra.2007.161693 | ||
| Authors | ||
| Ameen ALidresi; Mohamed Mohamed | ||
| Abstract | ||
| Abstract Estate ( Built ) tax is considered as one of the important constituents of tax system in Iraq and especially in the Iraqi Kurdistan region. It is a typical direct income tax which is also dual and it has contradictory and bilateral effects. The important summary of the research is : Being one of the sources of mass income of a country, estate tax attempts to reinforce and support the government through achieving the aims of society. This is done through the general expenditure of this tax which contributes, in a limited degree, to cover the financial and the funds aspects. There are many important suggestions to solve the above mentioned broblem such as : 1. Getting review of bilateral effects of built tax (The basic and additional ) . 2. Imposing the built tax on the net income as a base of the tax . 3. Revise the exemptions of this tax base , especially some big buildings which discluded . . | ||
| Keywords | ||
| Funding Role; Estate Tax | ||
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