A legal analysis study addressing the obstacles to monitoring, assessing, and collecting income tax, and their solutions in Iraq.

Abstract

This paper aims to analyze the obstacles and challenges facing the assessment and collection of income tax in Iraq. It reveals the current situation and presents a comprehensive vision for reform.

The study concludes that the Iraqi tax system, particularly with regard to income tax, faces complex and interconnected challenges that hinder the achievement of tax fairness and the maximization of public revenues. These challenges are concentrated in four main areas: legislation, represented by outdated and ambiguous laws; entrepreneurship, characterized by inefficiency and widespread bureaucracy; technology, which suffers from a lack of integrated digital infrastructure; and the social sphere, manifested in low tax awareness and declining trust between citizens and the state. To overcome this reality, the paper presents a comprehensive reform vision that begins with modernizing and simplifying the legislative framework, moving through building human capacity via specialized training programs, and culminating in a comprehensive digital transformation through the establishment of an integrated national database. This vision will not be complete without enhancing transparency, combating corruption, and building bridges of trust through effective community awareness campaigns. The successful implementation of these reforms is not merely an administrative improvement, but also a strategic investment in Iraq's economic and social fabric, and a genuine guarantee for achieving sustainable development based on diverse and stable resources.

Based on the foregoing, this research paper examines the monitoring, assessment, and collection of income tax in Iraq, focusing on the Kurdistan Region as a case study. The paper analyzes the current state of local control systems and methods for assessing and collecting income tax, demonstrating their impact on achieving tax fairness and maximizing public revenues. It also identifies the most significant obstacles limiting the effectiveness of these systems, aiming to formulate recommendations that contribute to improving tax performance and enhancing the efficiency of the tax system in line with the requirements of sustainable development.