Duties and powers of tax administration personnel as members of judicial control in the income tax legislation in force in Iraq

Abstract

The taxpayers sometimes hide from the tax administration a lot of information that reveals their real income and commit a lot of tax offences in order to get rid of the tax burden. Therefore, the state is making great efforts to combat and detect tax crimes because of the danger that it loses to the state as part of its tax revenues, which face its public burdens, in order to achieve many economic, social and political goals, including the redistribution of income, directing the use of resources and filling the shortfall in revenues. The penalty is the natural reaction of the tax crime, but the tax administration officials should not stand idly before the tax breakers, but must seek to prevent the commission of the tax crime, and disclose it when committed by the taxpayer, and to achieve this granted number of taxes legislation and laws The authorities also imposed on them a number of duties so as not to abuse the powers granted to them.

Keywords

• employee
• administration
• taxation