The role of the financial authority in reducing tax evasion A survey of the opinion of a sample of specialists in the income tax departments in the provinces of Erbil and Dohuk

Abstract

Taxation in developed and developing countries is one of the tools used by the state in obtaining revenue, directing the economy towards social justice, providing resources for public services, and the importance of income tax. All problems facing income tax need to be addressed in various aspects, Including the problem of tax evasion.
 The aim of the research is to assess the current situation of the income tax in the Kurdistan Region of Iraq, assess the current status of the income tax law in the region and indicate the extent to which the income tax compilers comply with the policies and procedures stipulated in the Income Tax Law in the Region. To prevent tax evasion in the Kurdistan Region.
In order to achieve the objectives of the research, it was based on a basic hypothesis and two sub-hypotheses to test the relationship between financial authority and tax evasion in Erbil and Dohuk governorates. In order to test the hypotheses of the research, it was based on the analytical theoretical approach in its theoretical framework and the analytical descriptive approach by preparing a special questionnaire to survey the opinion of a random sample The research represented by income tax departments in the provinces of Erbil and Dohuk in the region.
    The research found a number of conclusions, most notably the insufficient application of the income tax law by income tax collectors in the governorates of Erbil and Dahuk, especially with regard to the taxpayer's reporting on income during the period specified in the Income Tax Law, providing real information about their income, Commercial books and records for income tax purposes, an unacceptable application of legal penalties by the income tax departments in Erbil and Dahuk governorates against taxpayers who violate the income tax law. The role of the financial authority in preventing tax evasion in Erbil and Dohuk is not at the level required B. The study presented a set of recommendations, the most important of which is a greater commitment by the income tax authorities to the procedures of the income tax law. The tax departments in turn prevent tax evasion by applying the legal sanctions against persons who violate the income tax law. The implementation of laws and tax instructions.