The legal regulation of the method of self-assessment of tax


  • Rabab Naji Abd
  • Rammah Uday Hassan


Tax system, tax legislation, legal organization, tax.


Abstract : The tax system regulates a set of laws applied to it and the regulations and instructions that facilitate the application of the application and often these laws are influenced by the economic thought that the state depends on, and that the tax system in Iraq has not accompanied the change that afflicted the Iraqi economy, which began to turn into the open economic system and turn the economy To the private sector, and that most of the texts of the Iraqi constitution are urgent, they have been in the presence of important legislative voids and also in tax financial laws, as finance affairs must remain in the hands of the center, and it must be said that the tax system affects tax revenues and affects the national economy by issuing tax legislation to protect The taxpayer is arbitrary, and the self -estimation of the tax was adopted in 2001, which is important throughout two aspects. Protection of the taxpayer is the arbitrariness of the tax administration and the expression of his actual ability to pay, and reduces the burden of compliance in terms of effort, time and cost, whether it is the taxpayer or the tax administration, and the axis The second is limited to the administration's role to protect the system and monitor it and ensure the validity of the data provided, and thus Thus, there is a method that calls for those charged with voluntary commitment, which improves tax revenues and reduces the rate of tax evasion.But the change that witnessed Iraq after 2003 has an impact on the tax system, and on this basis we call on the legislator to review the tax legislation in accordance with the current trend.