مواجهة جريمة التهرب الضريبي في العراق
الكلمات المفتاحية:
جريمة, الضريبة, التهرب الضريبي, التجنب الضريبي.الملخص
يعد التهرب الضريبي جريمة معاقب عليها وفق القانون، تتمثل في التخلص من دفع الضرائب المستحقة جزئياً أو كلياً بطرق غير مشروعة، مثل الغش أو الاحتيال، أو عبّر تقديم البيانات المالية غير الصحيحة أو إخفاء مصادر الدخل ، مما ينتج عن هذا السلوك أضرار اقتصادية جسيمة، منها تقليل الإيرادات العامة، وعرقلة التنمية الاقتصادية. لمواجهة هذهِ الجريمة، تعتمد الدول أساليب عدة، وقائية: مثل التحسين التشريعي والإداري، واستخدام التكنولوجيا لتتبع العمليات المالية، كما تلعب التوعية الضريبية دوراً مهماً في تقليل معدلات التهرب وتحفيز الالتزام بالقوانين وتعزيز الثقة بين المكلف والإدارة الضريبة، وتشجيع الامتثال الضريبي، أو أساليب علاجية مثل تعزيز الرقابة المالية وتشديد العقوبات.
المراجع
First: Books, Research Papers, Articles, and Studies
1. Ahmad Zuhair Al-Shamiya & Khalida Shahada Al-Khatib: *Fundamentals of Public Finance*, Dar Wael for Publishing and Distribution, 1st Edition, Amman, 2003.
2. Iman Yahya Mohammed: *Tax Evasion: Causes and Mechanisms of Control*, Journal of Administration and Economics, Al-Mustansiriyah University, Vol. 36, No. 64, 2013.
3. Iman Yahya Mohammed: *Tax Evasion: Causes and Mechanisms of Control*, Journal of Administration and Economics, Al-Mustansiriyah University, Vol. 36, No. 94, 2013.
4. Intisar Kazem Ali: *A Study on the Contribution of Tax on Profits of Public and Private Sector Establishments*, Unpublished Research, Baghdad, 1981.
5. Ayham Mohammed Haidar: *The Legal System of Tax Fines*, Master’s Thesis, Damascus University, 2021.
6. Jamal Sarmouk: *The Crime of Tax Evasion and Mechanisms of Its Control in Algerian Law*, Master’s Thesis, University of Mohamed Boudiaf, 2019.
7. Jamil Al-Sabouni: *Tax Evasion*, The Arab Encyclopedia, Vol. 4, No Publisher, No Publication Date.
8. John Stuart Mill: *Utilitarianism*, Translated by Suad Shaherly Harrar, 1st Edition, Arab Organization for Translation, Beirut, 2012.
9. Jean-Jacques Rousseau: *The Social Contract*, Translated by Adel Zaiter, Hindawi Foundation, Cairo, 2012.
10. Dr. Ahmad Hassan Ghalab: *Scientific Foundations of Taxation*, Commerce and Cooperation Publishing Library, Egypt, 1977.
11. Dr. Ahmad Khalaf Hussein Al-Dakhil: *Public Finance from a Legal Perspective*, Tikrit University Press, 2013.
12. Dr. Ahmad Fathi Sorour: *The Tax Fine*, Journal of Law and Economics, No. 1, Year 30, 1960.
13. Dr. Amir Abbas Salehi: *Critical Studies in Western Thinkers – Immanuel Kant*, Islamic Center for Strategic Studies, 2019.
14. Dr. Al-Bushra Al-Shorbagi: *Tax and Fee Crimes*, 1st Edition, Egyptian University Press, 1972.
15. Dr. Hamid Mohammed Al-Qamati: *Financial Penalties Between Sharia and Law*, Tripoli, Libya, 1986.
16. Dr. Khairy Kataneh: *Trends in Tax Revenues in Jordan*, National Library, Amman, 1998.
17. Dr. Ramadan Sadiq: *Tax Avoidance Between Legality and Prohibition*, No Publisher, Cairo, 2011.
18. Dr. Raed Naji Ahmad: *Public Finance and Financial Legislation in Iraq*, Legal Library, Baghdad, 2012.
19. Dr. Abdul-Aal Al-Sakban: *Public Finance*, 3rd Edition, Vol. 1, Baghdad, 1967.
20. Dr. Abdulrahman Taher: *Public Finance and Tax Legislation*, Sudan, 2000.
21. Dr. Ali Hussein Al-Khalaf & Dr. Sultan Abdul Qadir Al-Shawi: *General Principles in Criminal Law*, Legal Library, Baghdad, No Publication Date.
22. Dr. Kamal Abdul Hamid Al-Ziyara: *Measuring the Tax Burden in Iraq (1997–2010)*, Karbala International Journal, 2015.
23. Dr. Mahdawi Abdul Qadir: *Legal Treaty Mechanisms to Combat International Tax Evasion*, Journal of Politics and Law Notebooks, 2015.
24. Dr. Yusra Mahdi Hassan Al-Samarrai & Zahra Khudair Abbas Al-Obaidi: *Analysis of the Phenomenon of Tax Evasion*, Anbar University Journal, 2012.
25. Dr. Younis Ahmad Batariq: *Public Finance*, Dar Al-Nahda Al-Arabiya, Beirut, 1984.
26. Dlawah Raqadir Abbas: *The Impact of Implementing the E-Invoice System on Tax Accountability*, Al-Kut Journal, University of Wasit, Vol. 16, No. 54, 2024.
27. Zakaria Mohammed Bayoumi: *Islamic Public Finance*, Dar Al-Nahda Al-Arabiya, Cairo, 1979.
28. Suad Jawad Kazem: *Tax Evasion and Its Impact on the Iraqi Economy*, Journal of Research, No. 28, 2020.
29. Sultan Fahd Al-Khanah: *Jurisprudential Rulings on Tax Evasion*, College of Islamic Studies Journal, No. 35, 2018.
30. Suzy Adly Nashed: *The Phenomenon of International Tax Evasion and Its Effects*, University of Alexandria, 2000.
31. Shahla Jumaa Al-Nasrawi: *Tax Evasion and Its Impact on Criminal Responsibility*, Master’s Thesis, University of Babylon, 2023.
32. Saba Farouk Khudair: *Tax Evasion*, Journal of Law and Political Science, Iraqi University, Issue 16, 2022.
33. Abbas Nasser Saadoun: *The Impact of Combating Tax Evasion on Reducing Unemployment*, Journal of Al-Ghari for Economic and Administrative Sciences, University of Kufa, 2017.
34. Abdel-Fattah Murad: *Encyclopedia of Double Taxation Avoidance Agreements*, Modern University Office, 2005.
35. Abdullah Al-Zoubi, Hazem Adel & Rawaan Mahmoud: *Methods of Tax Avoidance and Evasion*, Al-Manara Journal, 2013.
36. Abdulwahab Abdulrazzaq Al-Tahafi: *Economic Crimes in Iraqi Legislation*, Police Journal, No. 28, 1974.
37. Mohammed El-Sayed Ahmed Al-Kilani: *Philosophical Schools in the Hellenistic Era*, Modern University Office, Alexandria, 2009.
38. Mohammed Hussein Nasr: *Applied Research at the General Tax Authority / Baghdad*, Warith Scientific Journal, Vol. 3, No. 5, 2021.
39. Maashou Malika: *Mechanisms for Combating Tax Evasion*, Master’s Thesis, University of Saida, 2016.
40. Haitham Ali Al-Anbaki & Mazen Haitham Al-Sheikhli: *Automation of Oversight Systems to Reduce Tax Evasion in Iraq*, Al-Qadisiyah Journal, 2016.
41. Dr. Haitham Abdul Khaliq Ismail & Nawar Kazem Abbas: *The Role of Fines in Reducing Tax Evasion in Tourist Hotels*, Karbala University Scientific Journal, 2017.
42. Howaida Abdul Jalil: *Public Finance*, Dar Al-Fikr Al-Arabi, 2nd Edition, 1983.
43. Nael Abdulrahman: *Economic Crimes in Jordanian Law*, 1st Edition, Dar Al-Fikr Al-Arabi, Amman.
Second: Laws
44. Iraqi Property Tax Law No. (162) of 1959.
45. Iraqi Vacant Land Tax Law No. (26) of 1962.
46. Iraqi Penal Code No. (111) of 1969 (as amended).
47. Iraqi Income Tax Law No. (113) of 1982 (in force).
48. Egyptian General Sales Tax Law No. (11) of 1991.
49. Egyptian Income Tax Law No. (91) of 2005.
50. Constitution of the Republic of Iraq, 2005.
51. Law No. (6) of 2008: Amending Penalties in the Penal Code and Special Laws.
52. Law No. (10) of 2019: Ratification of the Agreement to Avoid Double Taxation with the UAE.
53. General Budget Law of the Republic of Iraq for Fiscal Years (2023–2024–2025).
