Subjecting content creators to the effective amended Iraqi income tax law No. 113 of 1982

Abdullah, Mena Mahdi

doi:10.37651/aujlps.2023.145372.1142

	Subjecting content creators to the effective amended Iraqi income tax law No. 113 of 1982
Journal of Anbar University for Law and Political Sciences
Article 22, Volume 14, Issue: 1 part 1, March 2024, Pages 677-693 PDF (643.02 K)
Document Type: Research Paper
DOI: 10.37651/aujlps.2023.145372.1142
Author
Mena Mahdi Abdullah^*
Ibn Khaldoun College, National University
Abstract
The tax is a financial revenue that enters the state treasury, and Iraq already suffers from marginalization and disorganization, and many sources evade being subject to taxes. Recently in the twenty-first century, people called content creators have increased, and their work is publishing digital content on websites. Or goods and commodities were published on sites designated for this purpose instead of displaying them in the markets, and they are liable for every publication of profits. To date, the nature of these profits has not been regulated, nor has they been subject to tax, nor has legislation been issued to regulate the nature of these commercial businesses that we have described as electronic commercial businesses. The lack of regulating legislation that can be referred to regarding businesses that are conducted electronically and the profits that are derived from such businesses, and the lack of precise regulation and adequate studies on the nature of profits (content makers) and whether they are considered a commercial business or a profession that is practiced. To make a profit.
Keywords
revenue; tax; trade; electronic

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