A doctoral thesis at the College of Law and Political Science discusses: the legality of tax commission and its control in Iraq

In the presence of the President of the University of Kirkuk, Professor Dr. Imran Jamal Hassan, and the Dean of the College of Law and Political Sciences, Assistant Professor Dr. Murad Saeb Mahmoud, I discussed a doctoral thesis in public law at the College of Law and Political Sciences: The legitimacy of tax assignment and control over it in Iraq / a comparative study.

The thesis presented by the student: Qahtan Askar Baqir aimed to clarify the legitimacy of the tax obligation, considering that the tax is the most important pillar of financial policy that plays an important and fundamental role in influencing all branches of the economy, and to demonstrate the extent to which the value of the tax imposed on the taxpayer’s account with the administration conforms to the provisions of the law.
The thesis concluded that the Republic of Iraq established a tax incentive policy to develop investments by enacting investment laws, the most important of which is the Iraqi Investment Law of 2006, which had an effective role in developing and upgrading the volume of investments in Iraq and allowed the creation of new job positions by providing tax concessions to both local and foreign investors alike.