Proposed framework for the development of tax collection mechanisms in Iraq
AL-Qadisiyah Journal For Administrative and Economic sciences,
2017, Volume 18, Issue 1, Pages 244-255
AbstractCollection systems in Iraq are suffering from backwardness and relying on old ways and that makes the process of collection taxes doesn’t fit the size of works and its nature in Iraq. This research comes to highlight the failures faced by process of collection and accounting taxes in Iraq.
The research aims at finding new ways to reach to the process of collection by simple and modern ways used by the e-government to ensure control over the processes of tax collection and adopting technology then using the cross audit mechanism to detect tax evaders in various professions.
The research consists of four sections. The first is devoted to methodology and previous studies.
The second section focuses on the theoretical side of taxes and their and roles in supporting the Iraqi economy.
The third one shows the mechanism of the proposed collection and analysis of the information results obtained from the public authority of tax.
The fourth section is devoted to the conclusions and recommendations that have been reached.
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