Personal consideration of the taxpayer in Iraqi legislation

Abstract

The legislator should take into account the special circumstances of the person in charge by taking into account his personal considerations. This means the set of legal rules laid down by the legislator in the context of the legislative texts which relate to the person in charge and takes into account his or her personal and family circumstances with a view to providing care. These rules may include legislation other than tax legislation The highest in the country includes rules aimed at highlighting the personal consideration of taxpayers as well as in other legislation, all of which aim primarily at providing care to the taxpayer of the arbitrariness of financial authority in some cases both in the field of tax justice or Personal Mahat or the taxpayer's right to privacy and the inadmissibility of divulging secrets of any person aware of them, and based on the foregoing, the research on the subject