Tax evasion for private banks A study of causes and effects))

Khalid Abed Saleh Al Jaberi, Waleed

doi:10.37651/aujlps.2023.177032

	Tax evasion for private banks A study of causes and effects))
Journal of Anbar University for Law and Political Sciences
Article 12, Volume 12, Issue : 2 part 1, 2022, Pages 384-415 PDF (1.78 M)
DOI: 10.37651/aujlps.2023.177032
Author
Waleed Khalid Abed Saleh Al Jaberi
Abstract
Private banks, after that, a legal person charged with tax can resort to tax evasion behavior, like any other taxpayer, taking advantage of a number of reasons, some of which belong to the banks themselves, and the other relates to the tax administration, as well as economic reasons, and legislative reasons, leaving effects that extend toSocial, economic, and legal aspects. For the purpose of addressing the problem posed in this research in identifying the causes of tax evasion for private banks, and indicating the extent of its effects, we will address in this study the causes of evasion, and its effects in the Iraqi Income Tax Law No. (113) for the year 1982, and the Egyptian Income Tax Law No. (91) for the year 2005And the Jordanian Income Tax Law No. (34) of 2014. In the context of the foregoing, and for the purpose of answering the questions of the study, and addressing its problems in order to achieve its goals and objectives, we will divide this research into two demands. We included some conclusions and suggestions that we believe should be adopted by the tax legislature or the tax administration.
Keywords
private banks; income tax; tax evasion; tax administration; taxpayer

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