The purpose of the state of tax is not only to achieve financial goals but also economic, social and other goals. And if the Iraqi state's orientation today in all its legislative, executive and independent institutions towards maximizing its tax resources, this goal can only be achieved through several legal means in reforming the tax system. This is what we discussed in the research of the six discussions. The first represents the unification of the various tax legislations in one law or two laws. Achieves clarity, certainty, justice and convenience. The second is the unification of the tax appeal bodies in a stable judicial system, the provisions and procedures that work on the consideration of tax deductions of any kind in a way that achieves the desired balance between the interests of the taxpayer and the public treasury. In addition, the tax reform process is achieved when both the legislative and executive branches comply with the constitutional restrictions guaranteed by the 2005 constitution, including the non-imposition of tax, collection, amendment or exemption, and the inadmissibility of arranging its provisions retroactively, which are constitutional guarantees that achieve the interests of both the taxpayer and the treasury. The fourth way to achieve tax good is to expand the tax base through comprehensiveness of the provisions of tax laws and efficiency as well as to devise ways to limit the taxpayers and their activities, and includes the fifth way to spread the legal culture in tax matters and raise the level of tax awareness of the citizen to strengthen his confidence in the state and its tax devices. Finally, one of the requirements of the tax reform is not to include in the budget laws any tax provisions, because the latter is temporary and the tax is permanent. Therefore, the work of this matter suffers from the status of stability, clarity and certainty that accompany the tax and is the most prominent of its rules, as said by the economic thinker Adam Smith in his book Wealth of Nations.
