Two researchers from the College of Law and Political Science obtain acceptance to publish a joint scientific research in an international journal

The two teachers at the College of Law and Political Science at the University of Kirkuk, Professor Dr. Saad Attiya Hamad and Assistant Lecturer Marwan Mahmoud Raouf, obtained acceptance to publish a joint scientific research in the international journal Research Journal In Advanced Humanities, which is classified within the Scopus database with the classification Q1.

The research examined the subject of the subjective dimension of tax crime and its independence.
The research aimed to explain the rootedness of the tax crime, its dimensions, its independence, and the necessity for our Iraqi legislator to follow the example of amending tax laws, especially with regard to the section on crimes and penalties and at the levels concerned with all tax affairs. The research found weak points that require the legislator to take them seriously as soon as possible.
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