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Tax treatment of women in income tax law in force Iraqi | ||
| Al-Ma'mon College Journal | ||
| Article 1, Volume 0, Issue 19, 2018, Pages 132-156 | ||
| Author | ||
| Hyder W. Abood | ||
| Abstract | ||
| This research deals with the taxation treatment of woman and the rights which have been granted to her by the lawmaker in the Iraqi law of income tax in force no. 113 in 1982 . There are several reasons which stand behind choosing this research, the most important ones are: 1 – We believe that this type of study is considered positive to consolidate woman's taxation in Iraq and to reveal taxation legal sides which are rarely dealt with in other researches . 2- Explaining woman's taxation may help her to demand for these rights since it is a matter of fact that any person can not defend and demand his or her rights unless he or she is acquainted with his or her rights . 3 – As we know , the subject matter of woman's taxation rights have not been mentioned in a research or an independent study except for extracts here and there inside references and sources . Therefore, we want to shed light on consolidating the taxation awareness and strengthening the principle of the taxation to confirm that the taxpayer should be acquainted with his rights and duties as well . | ||
| Keywords | ||
| Tax treatment; Income Tax Law | ||
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