The effects on the legal periods of tax collection | ||
| Journal of Anbar University for Law and Political Sciences | ||
| Article 1, Volume 13, Issue : 2 part 1, September 2023, Pages 1-21 PDF (646.56 K) | ||
| Document Type: Research Paper | ||
| DOI: 10.37651/aujlps.2023.140805.1015 | ||
| Authors | ||
| هند ماجد الزعيلي* 1; د. عباس مفرج الفحل2 | ||
| 1حي البكر | ||
| 2كلية القانون والعلوم السياسية \ جامعة الانبار | ||
| Abstract | ||
| Collection is the most important and most dangerous stage of the tax, so there is no doubt that the stages prior to collection are considered a prelude to this final stage, and if the administration fails to collect the tax debt, then it will have made a wasted effort, and futile and useless expenses, which confuses the implementation of budget plans the public. It is through collection that the state treasury meets its tax revenue, which must take place at appropriate times and that are in line with the needs of the public treasury. The Iraqi legislator has ensured the collection and collection of the tax in specific ways and means that we will endeavor to explain, and clarify its impact on the legal periods of the tax syste collection and collection of the tax in specific ways and means that we will endeavor to explain, and clarify its impact on the legal periods of the tax syste | ||
| Keywords | ||
| law؛; tax؛ ؛؛; treasury | ||
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