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تهرب الشركة من الضريبة
Keywords: company, tax evasion, criminal protection, financial companies, Individual companies.
PROCEEDINGS OF 8th INTERNATIONAL LEGAL ISSUES CONFERENCE
Faculty of Law / Tishk International University
Date:1-2. February 2024
Venue: Kurdistan Region- Erbil
ISBN: 979-8-9890269-1-3
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Asst. Prof. Dr. Abdulbasit kareem Asst. Lect. Kastro Salim
Law department, Faculty of Law, Tishk International University, Erbil- Iraq
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Abstract
The tax was and remains a source of public sovereign revenues for countries. It has an importance that is no different from other revenues that enter the state’s public treasury. It is the subject of concern for most of the world’s constitutions and has special legislation that regulates its provisions in terms of its imposition, discretion, and appeal before the competent authorities. This is evidence of its importance as public revenue, as countries have begun to use it within the framework of achieving political and economic goals, and since companies are a legal tool that has great importance and great control over economic activity in many countries and their impact on the interests of citizens and the national economy, the legislator intervened to regulate the establishment Companies as a collective commercial project in a legal framework and in multiple forms. We discussed in the research the extent of suitability and conformity between the applicable income tax law and the Iraqi companies’ law in terms of types of companies, taxable income, and their criminal protection.
قائمة المصادر
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