تفعيل الدور التمويلي للضريبة من خلال العدالة الضريبية : دراسة حالة العراق == The Activate of The Financing Role of The Tax From Through The Tax Equity Fettle Study Iraq
Author name:
عمار ممدوح عبد القادر محمد الدوري
Supervisor name:
مؤيد صالح عبد القادر الشيخ
General topic:
Administration and Economics
Specific topic:
Economy
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics
Language:
Arabic
University location:
Baghdad
First pages:
07T3917 - p.pdf
Abstract:
اصبحت الضريبة في عصرنا الحديث جزءا لا يتجزا من حياة كل فرد، فهي تصيب الغني كما تصيب متوسط الدخل، وتصيب صاحب العمل كما تصيب العامل. ومن هنا تبرز اهمية التشريعات الضريبية وحساسيتها لانها تصيب الاغلبية العظمى من المواطنين، مما يتعين على الدولة الاهتمام | Tax became an indispensable necessity today, and it is stable for the independent judgments to make state organization in the rule of money and power. But the tax still in charge of psychological paid deduction may deprive the enjoyment of a portion of its assets and practical considerations here were required to reconcile these opposing interests is therefore necessary that the tax system is based on the foundations of the public treasury to ensure their rights and achieving its goals on the one hand and preserving the rights on the other hand، Citizen and mitigate the impact of tax it. Justice has set up one of the main and most important of these lines and as a key to the integrity of the tax system as well as a target destination for the system. To achieve the goal of the study, were divided in three chapters, which reviewed the conceptual framework of the study, which included on the first topic addressed the concept of tax and objectives, through the four demands addressed first requirement definition and characteristics of the tax, while the second addressed the requirement of a good tax system which By Adam Smith. While addressing the third requirement legal basis to impose the tax, which included financial contract theory and social solidarity. Finally, the fourth requirement was to address the fundamental objectives of the tax and all of the goals of economic, social and political. The second topic included the concept of tax justice and elements, through the three demands came first requirement of explain the concept of tax justice including horizontal and vertical equity. The second requirement address included the elements of tax justice (i.e. the means by which to achieve justice in taxation). This included the four pillars was equal to the tax and tax and public personality and non - duplication. While the third requirement came to distinguish between tax equity and social justice. The chapter II of this study is to review the structure of the tax system in Iraq and income tax legislation in Iraq, through the demands addressed first requirement of direct taxes including income taxes and taxes on capital. The second requirement dealt with indirect taxes, which include taxes and taxes on commodity circulation and behavior.. The second topic of chapter II addressed the income tax legislation in Iraq, where Section Demands to also address the first requirement of the concept of the income tax and the tax position of the Iraqi legislature to either second requirement was to address income subject to tax in the tax legislation in Iraq. The third and final chapter has dealt with justice and the tax achieved in the Income Tax law No. 113 of 1982, as amended, as its first address to the legislature the tax position of the Iraqi staff of tax justice. While the topic of the second look to the future turns out the tax system in Iraq calls for the liberalization of world trade. The study ended with several conclusions and recommendations
