The study aimed to know the feasibility of the Iraqi Penal Code No. (111) of 1969 as amended and the Code of Criminal Procedure No. (23). The researcher recommended the need to fill all tax legislative spaces and amend some provisions of laws in the year 1971. Law of Origins Simulator Criminal data and raise the case law of the conditions to stop the execution of the sentence and the tightening of tax sanctions.
A master thesis at the University of Kirkuk discusses the assignment in penal sanctions between tax law and criminal law
A Master Thesis at the Faculty of Law and Political Science at the University of Kirkuk discussed the study of assignment in penal sanctions between tax law and criminal law of the student Marwan Mahmoud Raouf.