Recent Trends for The Development of the “Tax System” and its  Impact on Improvement “Tax Revenues” in Iraq

Abdulameer Zamil  Lateef; Fadhil abbas  kadhim; Noor Nadhim Hameed  AL-Jassam

doi:10.48165/sajssh.2022.3501

Authors

Abdulameer Zamil Lateef Chemical Department, College of Engineering, Al-Qadisiyah University, Iraq.
Fadhil abbas kadhim Economics Department College of Administration and Economics, University of Al-Qadisiyah, Iraq.
Noor Nadhim Hameed AL-Jassam Economics Department College of Administration and Economics, University of Al-Qadisiyah, Iraq.

DOI:

https://doi.org/10.48165/sajssh.2022.3501

Keywords:

Tax system, Tax Revenues, Iraq

Abstract

The objective of the study is to decide the correct methods through which the "Tax system" may be advanced in a way this is well matched with numerous environmental variations and trends, in addition to displaying the position of the "Tax system" in improving "Tax Revenues" and encouraging financing the state's budget. The research is based on two fundamental assumptions: (1) the development of the "Tax system" allows to enhance tax revenue and finance the state's budget. The sample of research is of personnel inside the General Tax Authority, which include administrators, accountants, and auditors, for the fiscal year finishing December 31, 2019. Analytical equipment was used to attain the studies outcomes, which showed that the tax branch has a susceptible hobby in transferring towards appropriate and cutting-edge techniques that It is feasible to reduce tax evasion, as study has concluded that there is a set of appropriate scientific methods that can help in decreasing tax evasion, improving tax sales, and financing the country's budget.

References

Abdullah, Y., Ahmad-Zaluki, N. A., & Abd Rahim, N. (2019). Supply chain strategy in initial public offering in Malaysia: A review of long-run share price performance. International Journal of Supply Chain Management, 8(4), 642-652.

Abdullah, Y., Ahmad-Zaluki, N. A., & Abd Rahim, N. (2021). Determinants of CSRD in non Asian and Asian countries: A literature review. Journal of Global Responsibility, 12(1), 114-135.

Abbas, Y.A., Mehmood, W., Manhal., M. H., & Aman-Ullah, A. (2022). The level of sustainability reporting of Malaysian IPO companies. DOI: https://doi.org/10.21203/rs.3.rs-1478999/v1.

Abbas, Y.A., Mehmood, W., Lazim, Y.Y., & Aman-Ullah, A. (2022). Sustainability reporting and corporate reputation of Malaysian IPO companies. DOI: 10.1007/s11356-022- 21320-9.

Ahmed, C. (2015). Tax evasion and typologies avoidance. Journal of Business Management, 2(8), 213-228.

AL-Maliki, H. ; Mohamed, K. & Ali, G. (2014). Tax Planning vs. Tax Fraud. Journal of Mechanical Engineering, 7(8), 12-33.

Aman-Ullah, A., Aziz, A., Ibrahim, H., Mehmood, W., & Abbas, Y. A. (2021). The impact of job security, job satisfaction and job embeddedness on employee retention: An empirical investigation of Pakistan’s health-care industry. Journal of Asia Business studies. DOI 10.1108/JABS-12-2020-0480.

Auras, E. (2014). Effective tax planning within the property and casualty insurance industry. Journal of Economy, 17(2), 76-83.

Gheorghe, C. (2013). Tax evasion and avoidance typologies. Journal of Industrial and Business Management, 1(4), 165-178.

Grundy, Tony G. (2006). Tax planning, corporate governance, and equity value. International Sciences Review, 15, 210-228.

Kadim, J. R., Sabti, Y. M., Ali, G., Abbas, Y. A., & Shliot, S. M. (2021). The effect of applying organizational justice on job burnout (an applied study in the municipality of Samawah). South Asian Journal of Social Sciences and Humanities, 2(2), 135-155.

Kazem, J.R., Abbas, Y.A., Sabti, Y.A., Ali, G., & Nasser, R.H. (2022). The effect of strategic awareness on creative performance an analytical study of the opinions of faculty members at a university level. South Asian Journal of Social Sciences and Humanities, 3(3), 53-72.

Ming, X., Yan, J., & Maria, D. (2005). Tax compliance internationally. Management Status Review, 12(8), 304-323.

Paradises, T. (2004). Influence of capital gains tax policy. Journal of Financial Management, 6(4), 154-166.

Patil, A. (2010). The case of income tax evasion in Malaysia. Journal of Accounting, 15(8), 1-16.

Mehmood, W., Mohd-Rashid, R., & Ong, C. Z., & Abbas, Y. A. (2021). Factors driving IPO variability: Evidence from Pakistan stock exchange. Journal of Economics, Finance and Administrative Science. DOI 10.1108/JEFAS-04-2021-0036.