Income Tax Problems in the Kurdistan Region and Proposed Solutions (Legal Analytical Reading)

Abstract

Establishing social justice, equality, and economic balance is the goal of taxation. This takes into account the family's financial situation in addition to the taxpayer's particular circumstances. After 2003, as commercial, industrial, and professional activity increased, these taxes became more significant.

Owing to changes in the political, financial, and economic spheres as well as growing openness to other nations, income tax has become more significant for a large portion of the population. There are now several conflicts of interest between the authority and the taxpayer due to the need for tax justice, maintaining a balance between the interests of the taxpayer and the financial authority, defending the state treasury's rights to keep all tax revenues, eradicating the root causes of tax evasion, and generating revenue for public expenditures in the state budget, As a result, there were several conflicts of interest on the part of the taxpayer on the one hand, and the financial authority on the other hand.

In order to address these problems, and rapid changes that are taking place in the region, we must amend this law, particularly the tax laws in the Kurdistan Region from 2007 and 2011, in order to meet the demands of business owners and employers from the perspective of the presence of bureaucracy, while taking advantage of contemporary technological advancements