Document Type : بحث


College of Law


Tax reform programs in Iraq and developing countries in general should include a clear focus on the development of tax performance not less at the level of focus and interest in developing tax policy and tax legislation because it represents the heart of the tax accounting system, and thus it is necessary to stay away from the methods of estimation by annual and administrative controls and rely on the method of self-assessment, accompanied by an increase in reliance on financial statements, which results in enhancing the confidence of the General Tax Authority and taxpayers as parties. The tax relationship with each other, and this method also has its impact on maximizing public revenues because of its role in obtaining an accurate estimate of the revenues of major taxpayers as it depends on the documents they provide related to income and keeps the tax administration away from arbitrarily using its right to estimate by resorting to other assessment methods, but it nevertheless needs on the part of the taxpayer a real commitment in which his financial position is not based on false or unreal information that distorts the nature of the existing tax relationship On the mutual trust between them.


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