الاستثناء في قانون ضريبة الدخل العراقي

دراسة مقارنة

Authors

  • د. قبس حسن عواد البدراني

Abstract

The present research tackles the legal principles of tax legislation, viz. tax
exception. Tax exception is not considered an outlaw act, but it is in the
range of legality. This is why it is necessary to emphasize the importance of
investigating that exception identifying its main principles and legal
evidence. After that, it has been compared to the Egyptian law. It has been
discovered that this exception is comprehensive involving many legal texts
in both the Iraqi and Egyptian laws. The study concludes that this exception
is an essential stable procedure in tax regulations when putting legislation
about tax to get out of the total basics regulations to apply it for the sake of
public interest which may be changed from time to time.

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Published

2023-01-07

How to Cite

د. قبس حسن عواد البدراني. (2023). الاستثناء في قانون ضريبة الدخل العراقي: دراسة مقارنة. PROSPECTIVE RESEARCHES, (13), 191–220. Retrieved from https://pr.hu.edu.iq/index.php/pr/article/view/54

Issue

No. 13 (2006): PROSPECTIVE RESEARCHES JOURNAL

Section

Articles

License

Creative Commons License

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