Additional guarantees of the tax penalty
Tax legislation has increasingly focused on stipulating certain basic guarantees necessary to achieve adequate tax revenue during the process of determining income tax, collecting it, and transferring it to the public treasury. To this end, the tax administration has been granted broad powers, inclu...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Arabic |
| Published: |
University of Mosul College of Law
2025-06-01
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| Series: | الرافدین للحقوق |
| Subjects: | |
| Online Access: | https://alaw.uomosul.edu.iq/article_187906_2859e6cb5dba6aa28407849212b3c644.pdf |
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