Analysis of the Phenomenon of tax Evasion in and the means of Treatment in the tax System in Iraq

Abstract

Is the tax an important source of and essential to the state revenues needed to meet the public expenditures necessary for the development of society and satisfy the needs of economic, social, political, cultural, of tax multiple objectives, foremost of which was the main objective, permanent and of priority financial objective of any provision of the necessary funds to cover the expenses of the state, and other goals is to achieve economic balance and Social Council, by stimulating saving and investment in some aspects of economic activity priority and its role in accelerating economic development and social justice and equitable distribution of income (the goal of a compromise), and perhaps the phenomenon of tax evasion would not achieve tax equity in the distribution of income between the taxpayer and the state, which negatively affects on tax revenue, and is considered a significant impediment and essential to the achievement of development laid down by state policies which returns the causes of this phenomenon is that the tax evasion or smuggling of custom to the direct causes of legislative, administrative, and indirect causes a moral, namely, weak awareness of the tax community direction to pay the tax, and based on this significance was taken up the subject of study analysis of the phenomenon of tax evasion and the means of treatment in the tax system in Iraq and therefore research is divided in three sections, reviewed the first section analysis the structure of the tax system in Iraq, eat second Section of which the phenomenon of tax evasion, types and causes of the phenomenon, while the third section, has dealt with economic and social implications of the phenomenon and means of treatment in the tax system in Iraq.