Author(s): Sara Mahmoud Hussein
Tax targets have evolved over time by changing the environment and the circumstances surrounding it, and until the last century in the 1930s the only objective was the financial objective of its use in the face of public expenditures. Developing countries, including Iraq, suffer from a lack of tax awareness and the tax obligation has not been seen as a national duty for taxpayers, so some of them follow some illegal methods to avoid paying or reducing the amount of tax imposed on them altogether. This led to a rise in the phenomenon of tax evasion, requiring tax legislation in Iraq to legislate deterrent laws for tax evaders, and the study aimed at improving tax credit procedures to build a system that helps reduce or eliminate tax evasion, and leads society to voluntary compliance and its importance in developing a model or mechanism. By collecting the necessary information on the taxpayers and the sources of entry of the taxpayers to adopt the accuracy of the inventory process for the taxpayers and try to provide in addition to studies related to the tax inventory and show its importance to the tax institution through its contribution to the expansion of tax pots, which reflects positively on the tax revenue The researcher provides a study of the reality of tax credits for taxable persons in Iraq, and the extent to which an effective system can be reached in the accounting of these people contributes to expanding the tax base, maximizing revenues, and this can be done by diagnosing the disadvantages of tax credit procedures used to register taxpayers in the General Authority of Taxation.