The extent of application of the tax certainty rule in Iraq

Abstract

The concept of tax certainty is linked to the concept of stability and tax stability. Effective tax policy requires that the tax law be drafted in a way that ensures harmony, so that the definitions and terminology are uniform and clear and appear in the simplest possible way. The complex tax laws in many countries, including Iraq, In terms of revenues or the achievement of other tax objectives, as the absence of tax certainty led to a general aversion to taxes, which led to the so-called crisis of confidence between the taxpayer and tax administration, which resulted in the spread of the phenomenon of tax evasion and Financial corruption is widespread and has led to a decline in the level of tax revenues. The activation of the tax certainty base requires transparency in dealing with the taxpayer and raising the tax awareness of the taxpayer. To know their rights and duties and to minimize the amendments to their provisions