Tax limitation and extent of its contribution to restrict the tax evasion: Applied study in General Taxes Commission | ||
| AL-dananeer | ||
| Article 1, Volume 1, Issue 9, September 2018, Pages 506-530 | ||
| Author | ||
| Assistant lecturer Hassan Salim Mohsen | ||
| Abstract | ||
| The incoming taxes became a main element in the incomes of the developed and developing countries budget. Thus, it became an important role in the development plans for the governments to increase the national budget and find new resources. Still there are gaps and problems in the Iraqi taxing system. One of the main gaps is the inapplicable of finding a clear and precise system that can categorises the people who are eligible to pay taxes and people are tax free according to the law and regulations. | ||
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