The compatibility of the methods and methods of estimating income tax with the tax certainty base Practical case study in the General Tax Authority | ||
| مجلة جامعة الانبار للعلوم الاقتصادیة والاداریة | ||
| Article 16, Volume 13, Issue 2, May 2021, Pages 283-299 PDF (470.68 K) | ||
| Author | ||
| Alaa Hussein Alwan Al Shafei . | ||
| . | ||
| Abstract | ||
| The tax is an important financial resource for non-oil countries, unlike the oil countries, which may be underestimate that. In any tax system, the methods of tax estimation regarded as an important element in Tax calculation. Therefore, all tax administrations seek to use more than one method to reach the taxpayer's real income, taking into account it is consistent with the tax certainty base. Knowing that, one of the most important tax problems is the lack of clarity of the tax law for the taxpayers, where the taxpayer's do not know the real time of tax departments review to avoid fines, the lack of knowledge of the tax calculation mechanism, and payment of tax due. The income estimation methods have studied in the General Tax Authority / Mahmoudiya branch to clarify the extent of consistent of these methods with the base of tax certainty. The study concluded that most of the tax calculation methods do not comply with the tax certainty rule, because the taxpayers do not understand the mechanism of estimating Income tax. As well as, the tax instructions are not clear to the taxpayers, the lacks of taxpayer knowledge of his duties towards the tax administration makes him the weaker party which may paying higher tax amounts than he owed. It will reflected in the lack of confidence between the tax administration and the taxpayers, which put the spotlight on tax evasion. The research recommended reinforcing the process of estimating income tax with the basis of tax certainty to ensure clarity and understanding of tax instructions by the taxpayers, in addition to knowing their right and duties towards the tax administration. | ||
| Keywords | ||
| income tax; tax certainty; tax administration; taxpayer | ||
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