دراسة مقارنة للتشريعات الضريبية في العراق و إيران لتقويم دور النظام الضريبي في تمويل الموازنة العامة للدولة في العراق

A comparative study of tax legislation in Iraq and Iran to assess the role of the tax system in the financing of the general budget in Iraq

ABSTRACT
The following comparative study shows the basic structure of the tax system in both: Iraq and Iran, by
enumerating their valid laws of taxing and analyzing them. The study aimed at correcting the tax system
and its role in financing the government budget; getting to know the procedures taken by the Islamic
republic of Iran to correct its own tax system; looking forward to exploiting that in correcting the tax system
in Iraq; then search the possibility of reinforcing tax incomes in such a way that decreases the risks of
being dependent on petrol incomes.
The study concludes by showing the decrease in average range of tax income contribution in funding the
general Iraqi budget in (2004 until 2014), which equaled (%1.336); whereas the tax income contribution in
funding the Iran general budget in the same period of time equaled (%25.96). This phenomenon indicates
a necessity in correcting the tax system in Iraq. It also indicates that the law in Iraq includes a plenty of
open terms in settling taxing rules, such as in the taxing of occupations and professions that the Iraqi
taxing system didn’t specify a chapter for, nevertheless, it was mentioned inclusively. In addition to the
complicated framing of the taxing laws, this made the Iraqi taxing system both complicated and ambigious.
Furthermore, having different opinions in interpreting the law caused taxing conflicts between the citizen
and the taxing management. The Iran project, on the contrary, is more obvious and less complicated when
it states the laws of taxing, and it specifies a complete chapter for Occupations Taxing, for instance.
The study reached a number of recommendations, including the necessity of repealing the law of taxing
for income, estate, lands, selling; moreover, issuing a new law specified in the direct and indirect taxes, in
which one of the things that would be taken in consideration are the fundamental taxing rules, such as:
Equity Base, Certainty Base, Relevance Base, Economy Base in the Collection; in addition, the instructions
of enforcement should be included with the law itself. The recommendations also include the necessity of
initiating a consul to create the taxing rules alongside their enforcements; to study and analyze also, in
order to present the suggestions to the General Taxing Authority manager or the minister of Finance
concerning adjusting or removing the laws of taxing, beside showing the points of view about the topics
and taxing rules that are sent by the General Taxing Authority manager or the minister of Finance. This
consul could be named as “The Supreme Taxing Council” in accordance with what is done in Iran