The impact of tax evasion on economic development “A comparative and applied study on Iraq”

Document Type : Original Article

Author

Faculty of Law - Mansoura University

Abstract

The role of taxes is highlighted in that they are an essential source of internal financing for economic and social development. Therefore, any shortfall in tax revenues resulting from tax evasion, for example, would weaken the government’s ability to finance its basic investments and finance private sector investments. As a result of their reduced ability to increase their cash reserves with banks, as well as the weakening of tax evasion and the effectiveness of taxes as a tool for directing economic activity within the framework of serving development purposes, achieving justice, improving income distribution, and reducing differences between classes of society,

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