THE ROLE OF PRIVATE BANKS IN INCREASING TAX REVENUESAPPLICATION CASES IN THE GENERAL TAX AUTHORITY
Keywords:
private banks, remittances, tax revenuesAbstract
This study aims to explain the role of private banks in increasing tax revenues, by reviewing applied cases in the General Authority for Taxes / Mahmoudiyah Branch, showing the role of bank transfers sent from those banks in enhancing the increase in tax revenues. The researchers concluded that, through the information that private banks possess When dealing with taxpayers, the tax administration can access the taxpayer’s real income and uncover the tax evasion process of some taxpayers, which helps expand the tax base and increase tax revenues. The researchers recommend that in order to facilitate the exchange and access of information between the tax administration and private banks, we must emphasize the necessity of strengthening cooperation and coordination between them in order to overcome the difficulties and problems that may hinder or delay this by finding ways of communication and understanding that are more rapid and effective.
References
Iraqi Income Tax Law No. 113 of 1982.
The annual regulations issued by the General Tax Authority for the year 2022 are estimated.
Abu Hashish, Khalil Awad, Tax Accounting Cases and Practical Applications, first edition, Ithraa Publishing and
Distribution House, Amman, Jordan, 2010.
Amin, Abdullah Mahmoud, Evaluating the Effectiveness of the Tax Accounting System for Income Tax in Iraq,
Doctor of Philosophy Dissertation in Accounting, Al-Mustansiriya University, 2000.
Hassan, Azhar Hussein, Alwan, Alaa Hussein, the impact of the self-assessment method on tax revenues, AlReyadah Magazine for Finance and Business, Volume Four, Issue 2, 2024.
Khasawneh, Jihad Saeed, Public Finance and Tax Legislation between Theory and Practical Application, Wael
Publishing House, 1st edition, Amman, Jordan, 2010.
Al-Khatib, Khaled Shehadeh and Tafesh, Nadia Farid, Scientific and Practical Principles in Tax Accounting, first
edition, Al-Hamid Publishing House, Jordan, 2008.
Samhan, Hussein Muhammad, Suhail Ahmed Samhan, Al-Wadi, Mahmoud Hussein, Public Finance in an Islamic
Perspective, Dar Safaa for Publishing and Distribution, Amman, 1st edition, 2010.
Alwan, Qasim Nayef and Al-Zayani, Najiya Milad, Value Added Tax, Dar Al-Thaqafa for Publishing and Distribution,
Al-Ali, Adel Falih, Public Finance and Financial and Tax Law, 2nd edition, Part 1, Ithraa Publishing and Distribution
House, Amman, 2011.
Al-Freijat, Yasser, Accounting in Tax Science, Dar Al-Manhaj for Publishing and Distribution, Amman, Jordan,
Al-Qatawneh, Adel and Afaneh, Adi, Tax Accounting According to the Jordanian Income Tax Provisions, Dar Wael
for Publishing and Distribution, Amman, Jordan, 2008.
Muhammad, Amr Hisham, Introduction to Public Finance, first edition, Dar Al-Doctor for Administrative and
Economic Sciences, Baghdad, 2016.
Nashed, Nashat Edward, linking the income tax and its impact on the relationship between the taxpayer and the
tax administration, Dar Al-Nahda Al-Arabi, Amman, Jordan, 2008.
Nour, Abdel Nasser and Adas, Nael Hassan and Al-Sharif, Alyan, Taxes and Accounting, Dar Al-Masirah, Amman,
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
