Tax Evasion And Its Effects On The Economic Development In Iraq And Its Causes

Abstract

Abstract :

       There is no doubt that taxes are considered one of the most important pillars of the national economy through the positive role they play in reducing class differences between society groups, especially progressive taxes, as well as contributing to filling the deficit that may face the state’s general budget and other positives that are reflected in taxes, although its moral and material impact is sometimes unacceptable. By its payers, the economic impact at the country level is more important because it is a positive impact at the level of the national economy as a whole, and the public interest is obvious to be above the private interest, especially if it comes to one of the ways to support economic development in Iraq and thus The economy of the country, therefore, it is necessary to comply with it and limit its evasion by various means that guarantee deterrence of its evaders.