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"The Legal Framework of Tax Deposits" | ||
| AL-Qadisiya Journal For Law and Political Sciences | ||
| Article 20, Volume 16, Issue: 1 part 2, June 2025, Pages 459-478 PDF (891.58 K) | ||
| Document Type: Research Paper | ||
| DOI: 10.63677/jqlap.2025.187076 | ||
| Author | ||
| Rana Ammar Saeed* | ||
| Imam Ja'far al-Sadiq University | ||
| Abstract | ||
| Tax deposits are considered one of the fundamental legal and financial instruments adopted by states to ensure tax collection and reduce tax evasion. They represent financial amounts temporarily withheld or collected from taxpayers and deposited into special government accounts as a guarantee for fulfilling their tax obligations until they are settled or refunded in accordance with the applicable legislation. In Iraq, this system is based on clear constitutional and legislative foundations, most notably the 2005 Iraqi Constitution, the Income Tax Law, the Customs Law, and the Financial Management Law, in addition to the instructions of the General Commission for Taxes, all reinforced by oversight from the Federal Board of Supreme Audit and the Integrity Commission. It has been found that the absence of precise legal provisions regulating the mechanisms for withholding and refunding tax deposits, along with weak technical infrastructure, increases the risks of manipulation, corruption, and bureaucracy, which negatively affects taxpayers' rights and weakens confidence in the tax system. Moreover, the lack of clear timeframes for refunding tax deposits contributes to delaying taxpayers' financial entitlements and turns these deposits into an illegitimate temporary resource for the state. | ||
| Keywords | ||
| tax; trust; law | ||
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