Tax Fraud in The Effective Iraqi Income Tax Law

Abstract

Public trust constitutes the mainstay of circulation and dealing of all kinds, and perhaps the most prominent crimes that undermine public trust are forgery crimes. The behavior of the dependent contribution (participation) in tax fraud of all kinds is the public confidence that is supposed to exist in dealing with documents, and then anyone who dares to violate this confidence must be punished, and among the basic documents available at the present time are the tax documents that have gained much scope today. From transactions in society, especially financial transactions and the circulation of funds, and the speed and ease of their movement in order to serve them, and in view of the protected interest in the crimes of consequential contribution to tax fraud, we find that the legislator singled out this type of documents with a high degree of protection in order to avoid harming them as they constitute a source of financing the general budget. And the forgery committed against them has a special nature that derives from the nature of the tax documents themselves. in committing and treating it.