Professions revenues subject to income tax according to the current Iraqi income law

Al-Naimi, Zahraa Sobhi Khalil

doi:10.63677/jqlap.2024.185002

	Professions revenues subject to income tax according to the current Iraqi income law
AL-Qadisiya Journal For Law and Political Sciences
Volume 15, Issue: 2 part 1, September 2024, Pages 325-344 PDF (457.67 K)
Document Type: Research Paper
DOI: 10.63677/jqlap.2024.185002
Author
Zahraa Sobhi Khalil Al-Naimi^*
Nineveh Education Directorate
Abstract
Therefore, the tax imposed on the income of the liberal professions constitutes a proportion consistent with the size of this sector, which takes into account several factors such as tax awareness, the size of tax exemptions, the efficiency of the tax authorities, and the expected size of income from the professions, which is reflected in providing the necessary funds to support the state's ambitious plan to drive economic development and advance the Iraqi economy. We find that the State of Iraq is one of the first countries to enact an income tax system, as the first income tax law was issued in 1927, which is considered one of the first laws issued in the Arab region. Accordingly, we find that income tax in Iraq is subject to Law No. 113 of 1982, known as the Iraqi Income Tax Law. This law provides the legal framework for determining taxable incomes and how to evaluate and impose taxes on them. The income tax for liberal professions in Iraq is particularly important, although the income of liberal professions subject to income tax is one of the important topics in the current Iraqi income law. The Iraqi tax law is a legal framework that governs the collection of taxes on income generated from professional work.
Keywords
Revenues from liberal professions; income tax; Iraqi law

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