The Causes of Tax Disputes Under the Administrative Law and the Role of the Judiciary in Solving Them

Abstract

The article analyses such causes of tax disputes as the increased dynamics and dubiousness of tax legislation, the complexity of professional terms, insufficient role of judicial power in a number of Arabian countries in dealing with tax disputes, and sums up the experience of certain countries with different systems of tax disputes resolution. The author presupposes that the creation of specialized tax courts will be effective for Iraq tax system.

Keywords

• налоговые споры
• судебная система
• налоговое законодательство
• специализированные суды
• tax disputes
• judiciary
• tax legislation
• specialized courts