اثر الاعفاءات الضريبية على دخول المكلفين في الحد من ظاهرة التهرب الضريبي : بحث تطبيقي في الهيئة العامة للضرائب == The Impact of Tax Exemptions On The Taxpayers' Incomes In Reducing The Tax Evasion Phenomenon \ An Applied Research In The General Commission For Taxes
Author name:
عبد الامير زامل لطيف
Supervisor name:
عبيد خيون علي حسين
General topic:
Administration and Economics
Specific topic:
Taxes
Degree:
Master
University:
University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language:
Arabic
University location:
Baghdad
First pages:
07T3323 - p.pdf
Abstract:
يهدف البحث الى تسليط الضوء على الاعفاءات الضريبية الممنوحة للمكلفين على وفق قانون ضريبة الدخل رقم (113) لسنة 1982 المعدل, والتشريعات, والقوانين المطبقة, وبيان مدى ملائمتها للقواعد الضريبية الاساسية. والتعرف على دور الاعفاءات الضريبية للحد من ظاهرة التهرب | The research stems from a problem of prevalence of tax evasion phenomenon from taxpayers and its negative and serious impacts resulting therefrom, represented in a decrease tax revenue proceeds and the damages to the public treasury of the state, as well as the occurrence of evader taxpayers under the law and take the penalties and legal sanctions against them by the tax authority. The research aims to highlight the tax exemptions granted to the taxpayers in accordance with the amended Income Tax Law No. (113) for the year 1982 and the applied legislations and laws, show their suitability to basic tax rules, and identify the role of tax exemptions to reduce the tax evasion phenomenon, and thus increase tax revenues that contribute to the financing of public expenditures of the state. On this basis, four main null hypotheses were formulated, among them are the following : The first main null hypothesis : "There is no statistically significant relationship between the tax exemptions and the tax evasion phenomenon.The second main null hypothesis : "There is no statistically significant impact between tax exemptions on tax evasion phenomenon.The research has also dealt with the review of some practical cases, where nine different cases have been dealt with from some departments and branches of the General Authority For Taxes. It was found that there is an impact of tax exemptions on taxpayers' incomes in reducing the tax evasion phenomenon, as well as their effect on the economic and social conditions of taxpayers. Also, the research has collected data by two questionnaire models distributed to two samples. The first sample consisted of (52) employees of the GCT staff, while the second included (100) taxpayers from businesses owners and private companies. Results were analyzed using the Statistical Package For Social Science, SPSS and presented. Then, the research hypotheses were tested. The results of the analysis for the tow sample of the tax authority staff and taxpayers found that there are significant statistical relationships between tax exemptions and tax evasion phenomenon. These results led to rejecting the two main null hypotheses and accepting the alternative hypotheses that there is a correlation between tax exemptions and tax evasion phenomenon, and tax exemptions affect the tax evasion phenomenon. The results revealed a number of conclusions and recommendations. The most important conclusions are as follows : that the tax work in Iraq suffers from a weakness of dealing with transparency and lacking sources of awareness of members of the community. The procedures followed by the government institutions, including the tax institutions are sometimes complex, which may contribute to widening the scope of practices relating to the administrative and financial corruption that makes the relationship between the taxpayer and the tax authority characterized by suspicion and mistrust. Finally, the research has reached a number of recommendations, the most important are the following : the need to update the tax legislations with the follow - up problems identified through their application and working to fill all the gaps that appear during execution, with the adherence to the new rules particularly the most important of which is stability rule that calls for avoiding continuous legislation amendments, which must take into account the stability and consistency of changing tax and strict amendments in a narrower field. So, this requires a commitment from the tax authority in its executive role to enforce law.
