تعد الضريبة مصدراً مهماً لتحقيق الاهداف الاقتصادية والاجتماعية والسياسية للدولة ولذلك فان مشكلة التهرب الضريبي تعد اهم المشاكل التي ينبغي معالجتها من خلال معرفة اسبابها . ان وجود مشكلة التهرب الضريبي في العراق يرتبط بمجموعة من الاسباب والدوافع الكامنة وراء ظهور هذه المشكلة والتي لا نستطيع ان نلقي بتباعها على تخلف النظام الضريبي من حيث تشخيص الاختلالات في الادارة الضريبية تارة بل يجب ابراز عيوب التشريع الضريبي ايضاً. ومن هذا المنطلق ياتي البحث ليبين دور الاجراءات والتشريعات الضريبية في التهرب الضريبي باربعة مباحث تضمن الاول منهجية البحث وتناول المبحث الثاني الاجراءات والتشريعات الضريبية وبيئة النظام الضريبي العراقي اما المبحث الثالث فتضمن مفهوم التهرب الضريبي واسبابه وخصص المبحث الرابع لعلاقة التشريعات والاجراءات الضريبية بالتهرب الضريبي من خلال استبانة اعدت من قبل الباحث لثلاث فئات (السلطة المالية ، الاكاديميين ، المكلفين) بالاضافة الى الاعتماد على المصادر والبحوث التي لها علاقة بموضوع البحث. واختتم البحث بعدد من الاستنتاجات التي تم التوصل اليها والتوصيات التي يمكن الاستفادة منها في مكافحة التهرب وتطوير العمل الضريبي.
Receipt date:6/3/2021 acceptance date:4/5/2021 Publication date:31/31/2021
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