دور الضريبة في مكافحة الفساد (دراسة في التشريع العراقي والمقارن)

Abstract

This research sheds light on studying the unconventional role of tax, after which it is an important and effective means to combat corruption. The tax has become an important role in curbing corrupt behaviors, where preventive measures, administrative and procedural measures have not helped in combating them. This is more effective than the remedial and punitive measures approved by national and international legislation, especially those related to financial aspects. The genius of the makers and the enforcers of corruption managed to gain influence from among the legal texts and to evade the provisions of the law and the procedures of the regulatory authorities with their various work, as many countries were able to use the tax as a means to recover the money resulting from corruption. The hypothesis of the study is based on the idea that illicit funds are subject to tax within mechanisms, ratios and estimates that differ from those to which other sources of income are subject. This can be implemented and applied in Iraq according to the vision that this study is based on.