الاليات القانونية لمكافحة التهرب الوظيفي (العراق نموذجاً)

Abstract

Tax evasion is represented by a group of actions, whether positive or negative, that are carried out by the taxpayer in order to get rid of the tax imposed on him, in whole or in part, through his explicit violation of tax legislation by using fraudulent means. Among its causes are some that have a relationship with the taxpayer himself, and some that have a relationship. In the tax administration or in the tax system itself, tax evasion may be legitimate This is done by exploiting the weak points prevailing in the legislation, and it may be illegal by exploiting fraudulent ways and methods. Tax evasion has many forms and manifestations.