Tax on illicit income between [permissibility and criminalization]

AL- Barzanji, Marwan Mahmood Raoof

doi:10.37651/aujlps.2025.157299.1465

	Tax on illicit income between [permissibility and criminalization]
Journal of Anbar University for Law and Political Sciences
Article 23, Volume 15, Issue: 1 part 2, June 2025, Pages 617-638 PDF (709.12 K)
Document Type: Research Paper
DOI: 10.37651/aujlps.2025.157299.1465
Author
Marwan Mahmood Raoof AL- Barzanji^*
University Of Kirkuk – College Of Law and political Science
Abstract
The importance of taxes has increased recently and has become a special place in the world because it has a prominent role in achieving and implementing financial policy. In addition, taxes are a source of basic public treasury resources and one of the most important forms of public revenues. In addition, taxes are imposed on money that is characterized by periodicity and regularity. Illegal income is income that violates the law and contradicts public morals and ethics. These types of income are diverse and numerous, which the Iraqi legislator did not mention in the Income Tax Law No. (113) of 1982, as amended and in force, and did not stipulate them in any way, in addition to the laws under comparison, which did not address them in their provisions even in a single text. Accordingly, we chose this topic to research it, even if it is something to shed light on with a little brief detail, and to clarify the position of jurisprudence and the judiciary between permissibility and criminalization regarding the subjection of illegitimate income to tax.
Keywords
tax; income; illegitimate; permissibility; criminalization

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