Regional income tax in Iraqi legislation a comparative study

Abstract

Abstract: Taxes have occupied the forefront in the world of financial studies, due to their great importance and the effective role they play in the economies of the countries of the world, so that they have become a tool that governments can use in the way that suits them to achieve their goals. The principle of territoriality stipulates that the state exercises sovereignty over its territory and does not exceed the borders of another country. This also applies to the state’s tax legislation in its territory and is binding on all residents there. This does not exceed the borders of other countries, otherwise it is considered a violation of their sovereignty.