Tax governance and obstacles to its implementation

Yaseen, Sadiya Majeed; Muhamed, Naheda Abdulkhany Abdulkhany

doi:10.37651/aujlps.2024.146898.1192

	Tax governance and obstacles to its implementation
Journal of Anbar University for Law and Political Sciences
Volume 14, Issue: 2 part 1, September 2024, Pages 381-426 PDF (1.24 M)
Document Type: Research Paper
DOI: 10.37651/aujlps.2024.146898.1192
Authors
Sadiya majeed yaseen^* ¹; Naheda Abdulkhany Abdulkhany Muhamed²
¹University of Duhok/College of Law
²Law Deprtment Faculty of Humanities and Social Sciences/ koya university, koya, Kurdistan region, Iraq
Abstract
Tax governance is a relatively modern concept, but it is of great importance for the parties to the tax relationship and society as a whole. However, it seeks to achieve a set of goals that are not difficult to reach, except by taking the principles of governance. Hence, despite its importance, we find that the reality of its implementation is confronted with a number of obstacles that we have tried to shed light on, and discuss in this research with the proposal of steps that lead to overcoming them. These steps, for example, are the digitization of the tax administration, activating the role of supervisory bodies, establishing a specialized supervisory body to combat administrative corruption, working to achieve tax justice and develop a sense of citizenship, working to change the perception of taxpayers towards tax and spreading the principles of democracy and respecting the principle of the separation of powers.
Keywords
Governance; Tax; Obstacles; Tax reform

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