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Tax evasion Causes and mechanisms of combating | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 94, 2018, Pages 162-179 | ||
| Author | ||
| M. M. Iman Mohammed Yahya | ||
| Abstract | ||
| Derives Find importance of the importance of income tax as a source of funding for the state treasury, and with the continuation of tax evasion to a number of years lead to lower state revenues that depend on them for financing public expenditure of the state, which leads us to look to find the reasons and the need to diagnose the motives which had a fundamental role in increasing the size of tax evasion in Iraq, which is behind this phenomenon and to contribute in finding solutions to them. Research was based on the approach to descriptive analysis using a questionnaire containing the 22 questions was distributed to the two axes are (the reasons for tax evasion and automatic control) and distributed form questionnaire to the whole community first (a sample of academics and Chartered Accountants) and second (a sample of the assessors of taxes) to explore their views on the reasons for tax evasion and the means and mechanisms of control was reached that tax evasion is a problem with roots and causes deepened due to poor organization of the effectiveness of the Iraqi tax system and recommend a number of mechanisms and means to combat tax evasion. | ||
| Keywords | ||
| Axis Accounting | ||
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