A proposed model for amending tax controls in Iraq to achieve a better tax outcome
Keywords:
amending tax, accounting, tax outcomeAbstract
The research aims to determine the impact of changes in the percentage of controls on the tax outcome. Determining the best way to formulate annual controls that reflect the most appropriate method that deals with tax rates ratios in a manner that achieves a balance between tax revenue and social justice through the distribution of the tax burden. The period was characterized by the stability of the application of annual controls at a fixed rate in terms of tax imposition and collection, and on the other hand, due to the different revenues of tax proceeds. Levels of estimation. The committee for setting annual controls should rely on specialized scientific studies when setting annual controls so that the percentages received are more and closer to accuracy, to achieve the greatest amount of achievement and to achieve social justice and at the same time increase state revenues.
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