The Problem of Balancing Tax Collection Efficiency and Litigation Guarantees: An Analytical Study in Light of Iraqi Tax Legislation

Abstract

The research addresses the issue of balancing the efficiency of tax collection with litigation guarantees within Iraqi tax legislation, based on the premise that taxation is both a financial and legal instrument that affects individual rights. It examines the legal foundations of efficient tax collection through mechanisms such as assessment, withholding at source, reassessment, compulsory collection, and combating tax evasion, while also outlining the constitutional and procedural safeguards of litigation, including the right to object and to appeal through its various stages. The study reveals, in practical application, an imbalance that tends to favor collection efficiency, manifested in requirements such as prior payment, short deadlines, the mixed nature of appeal bodies, and the broad scope of enforcement measures. It concludes that restoring balance does not require weakening tax collection, but rather legally refining it by strengthening judicial oversight, easing financial constraints, and reforming procedures in a manner that ensures effective procedural justice and the stability of the tax system. This study focuses on its treatment of the issue of balance between the efficiency of tax assessment and the guarantees of pursuit of the analytical curriculum, through reading the legal texts The system for the acquisition and implementation of Iraqi legislation, and the dedication of its meanings and objectives in practical application, as supported by the descriptive methodology for the presentation of public legislation For tax procedures and remedial measures, it helps to create a clear picture of the nature of the relationship between the tax administration and the employer, on the one hand The testimony – within the limits of what serves the subject of research – from the comparative approach, through reference to some directions in the other legal system, due to the emergence of the basic focus on The Iraqi legal environment aims to support the analysis and clarify the dimensions of the problem area of ​​the study.