Journal of Strategic Research in Social Science (JoSReSS) - ISSN: 2459-0029

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Abstract


Tax Appeal: In the amended Iraqi Income Tax Law No. 113 of 1982

Considering the importance of the tax as one of the main revenues for the public treasury on the one hand and affecting on the taxpayer's financial liability on the other hand. As a result of the financial management's interference in tracking individuals' sources of income and the disagreement over its assessment of taxation and tax collection, this led to the emergence of many disputes between it and the taxpayers. Due to that the financial administration is the strongest opponent in this conflict because it follows the privileges of the public authority in its dealings with individuals who represent the other side of the conflict; so, all constitutions and state legislation are keen to guarantee the rights of individuals including them with adequate guarantees that protect them from any abuse or violation of the law by the administration. The Iraqi legislator, in the Income Tax Law No. 113 of 1982 and its amendments, has enabled individuals to challenge the decisions in violation of the law issued by organizing the right to appeal, in a gradual stages, to reach a resolution of tax-related disputes in accordance with the law.



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