المسؤولية الجزائية عن الاستيلاء على الأمانات الضريبية (دراسة مقارنة)

Rp-Criminal liability for the seizure of tax trusts ( A Comparative study).pdf

Abstract
The topic of criminal liability arising from the embezzlement of tax trusts is of significant importance, as it constitutes a crime that undermines public funds and breaches the trust placed in those responsible for collecting them on behalf of the state. Tax trusts refer to the amounts collected from others as income tax, which are supposed to be submitted to the competent tax authorities within a legally prescribed period. Failure to deliver or misappropriation of these funds is considered a punishable offense under the law.
This study aims to discuss the legal and supervisory gaps that have contributed to the spread of this crime, the resulting weakness of penalties and their adequacy, in addition to exploring ways to develop oversight tools and enhance the confidence of both citizens and employees. The study also seeks to understand the criminal liability arising from the embezzlement of tax trusts and to identify shortcomings in the legislative and supervisory system that may facilitate the commission of such crimes. The topic is examined in light of Iraqi law, with reference to certain comparative legislation.
Based on this, the study is divided into three main chapters. The first chapter is dedicated to clarifying the nature of criminal liability for the embezzlement of tax trusts and its subjectivity. The first section discusses the concept of criminal liability for embezzlement and tax trusts, while the second section addresses the subjectivity of criminal liability for the embezzlement of tax trusts
In the second chapter, the substantive provisions of criminal liability for the embezzlement of tax trusts are reviewed in two sections. The first section explains the general foundations of criminal liability for embezzlement of tax trusts, and the second section examines the elements of criminal liability for embezzlement of tax trusts and contributory participation.
The third chapter highlights the procedural provisions of criminal liability for the embezzlement of tax trusts. The first section addresses criminal procedures related to the crime of embezzlement of tax trusts, while the second section is devoted to appeals and legal mechanisms to combat this crime. The study concludes with the key findings and recommendations reached.