Improving Tax Compliance via Self-Assessment systems in Iraq compare with Developing Countries

Mohamad Hlo Daood Al Krsan, Dr

	Improving Tax Compliance via Self-Assessment systems in Iraq compare with Developing Countries
Al Kut Journal of Economics Administrative Sciences
Article 1, Volume 1, Issue 4, 2011, Pages 138-169
Author
dr mohamad hlo daood al krsan
Abstract
The growing concern of tax administration throughout the world is on how to simplify the tax assessment system to encourage voluntary compliance, and many countries have adopted the self-assessment system as a solution, Thus the recent trend in developing system to a self-assessment system. In the tax system of Iraq , The General commission for taxes , depend self-assessment system in the process of Taxation with the Limited Liability privet and mix sector at the year assessment 1998, and with the Limited companies at the year of assessment 2000 . This system mean to agreement the Financial statement which present by Taxpayer and account tax without adjustment, so the Tax management take the procedures for identifying this system . This research discusses " Improving Tax Compliance via Self-Assessment systems in Iraq compare with Developing Countries " in three parts. The Researcher seeks in the first part the concept of the self-assessment system , advantages and the problems of this system . in the second part of this research deals with self-assessment system in Iraq , in the last part the Researcher discusses a possibly to reduce the Tax Cap and reflect of tax compliance according to identifying self-assessment system in Japan .The research end with conclusions , and suggestions or recommendation .
Keywords
Improving Tax Compliance

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