Analysis the philosophy relationship between of the Directorate General of Taxation Policy in settling accounts tax The reasons for tax evasion in the Kurdistan Region - Iraq


The evolution of political philosophy and economic system led to the evolution in the nature of social relations and then evolution in the concept of the tax so that it became part of the contribution of members of the community to bear the burden of public and ease the burden the state in the face of the fundamental requirements of the society.There is no doubt that the phenomenon of tax evasion are common in all countries of the world, but to varying degrees and evasion mean that the taxpayer to pay the tax due whole or in part through the denial of the incident establishing the tax or hide some or all elements of the tax base, and there are several reasons for the occurrence of this phenomenon, such as inflation and tax laws and tax administration, and these factors are the direct causes of the increase in tax evasion.The problem with that conduct research in settling accounts with the tax in the region are not being charged by law only, but according to regulations laid down by the Authority annual general taxes that are based on assumption and conjecture and not to seek tax calculated based on the real income.The research aims to identify the aspects of tax evasion, its causes and ways to treat and come through the importance of highlighting task behaviors in settling accounts tax to make sure the integrity of the tax procedures and the achievement of justice in the collection of the tax and apply the relevant laws in the region.In order to reach the aim of the research was divided this research into two sections main, devoted the first section to learn about the philosophy of the Directorate General of Taxation in the policy of settling accounts tax in the region, by clarifying the general principles underlying the Department of the Directorate General of Taxation and then analyze controls the annual tax assessment and accountability. The second section has been allocated to identify and analyze the causes of tax evasion in the region through a number of key indicators.