Legal regulation of tax accounting in administrative contracts | ||
| Journal of college of Law for Legal and Political Sciences | ||
| Article 3, Volume 8, issue 28 part 1, April 2019, Pages 48-75 PDF (581.91 K) | ||
| Authors | ||
| Mohamed A.Rahil; Aftkhar R.Khalil | ||
| Abstract | ||
| The tax aims has economic, social and political goals and comes at the forefront of those goals that it represents a financial income to cover the expenses of the state with all its facilities and has other goals is to achieve economic and social balance and accelerate the process of development and redistribution of income and stimulate savings and investment in accordance with the priorities of development, and the legislator the importance of taxes and how to obtain them and exempt them In the administrative contracts concluded among the State and local foreign companies, and a statement of the rights and obligations of the contracting parties, with a statement of the role of the financial authority in the collection of such taxes as decided by the Iraqi legislator in the Income Tax Law And tax instructions for settling accounts of contracts between Iraq and foreign contracting parties No. (2) for the year 2008. | ||
| Keywords | ||
| Legal regulation; Tax accounting; administrative contracts | ||
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