The crime of the taxpayer’s failure to disclose financial asset

Abstract

The crime of the taxpayer’s failure to disclose financial assets is considered one of the crimes of illicit gain that countries have tried to confront at the local and international levels, and it constitutes a fundamental obstacle to the state from advancing various aspects of development. Therefore, the international community has tried to include countries and unify their efforts to combat everything related to the purest forms of corruption. In general, and crimes of illicit gain in particular, and the concerted efforts of countries to make infringement on state inputs a priority, especially since corruption phenomena spread in all societies, and hardly a society is devoid of them. To prevent this, countries have taken legislative measures in their internal laws and by granting exceptional powers in some cases, such as obliging the person in charge to disclose his financial assets and those belonging to him with the aim of revealing the source of his funds, whether they are legitimate or not, and international measures by joining international agreements in order to confront these phenomena Or limit it.

         The Iraqi legislator has tried to confront corruption crimes by legislating the Integrity and Illegal Gain Commission Law No. (30) of 2011, as amended. He also established several bodies to combat this dangerous phenomenon, including the Integrity Commission, which is considered the most important body in combating these crimes. Iraq also ratified the Anti-Corruption Convention for the year 2003, which is considered one of the most important international documents, dealt with the issue of corruption in a comprehensive manner. It also encouraged states parties to confront this phenomenon through international cooperation among themselves and not only locally. This research discussed the most important aspects of conducting financial disclosure to answer many questions, the most important of which is the adequacy or effectiveness of this procedure to reduce crimes of corruption or infringement on public funds and thus achieve comprehensive development by preserving state inputs. The research also showed the character of people subject to financial disclosure. When this is done, the taxpayer is considered abstaining, and when his action constitutes a crime punishable by law.