النظام القانوني للفحص الضريبي في قانون ضريبة الدخل العراقي النافذ == The Legal System Of The Tax Examination In The Influential Iraqi Income Tax Act
Author name:
صبا فاروق خضر الدليمي
Supervisor name:
بان صلاح عبد القادر الصالحي
General topic:
Law
Specific topic:
Financial Legislation
Degree:
Doctorate
University:
Mustansiriyah University - Faculty Of Law - Department Of Public Law
Language:
Arabic
University location:
Baghdad
First pages:
13T1491 - p.pdf
Abstract:
The topic area of that's Dissertation is Taxes, The tax is one of the important financial resources on which they depend states to finance their own public budgets as it is one of the indirect tools of state intervention in the economy and in the re - distribution of national income is an important tool to achieve a number of political, economic and social objectives.In order to be tax work active and successful there is a need for a set of procedures and mechanisms Perhaps the most prominent of the tax examination and tax examination contributes to the large amount of tax justice when by checking the outcomes of taxable.And adjust the processes of settling accounts and tax collection and prevent cases of tax evasion or reduce them in order to achieve revenue , which constitute a large part of the General budget.Tax examination is an important process through which examine the financial statements submitted by the taxpayers , whether they are natural or legal persons examined critically and carefully to get to the smallest details such lists if they were truly expressive of the nature of this activity or not.If they were such lists expressive , it is estimated in accordance with the tax law in calculating the amount of tax and if they did not express the result of activity , it is estimated in recognition administratively , so the examination of tax is very important and necessary because it shows us the real activity of the taxpayer and therefore back the public benefit of the state treasury.And contributes to tax examination taxpayers to pay attention to the vocabulary of accounts submitted to the tax administration because they will be informed in advance that these accounts will be checked thoroughly if it has been treated by the tax audit and inspection department.
