Means and privileges of the Financial Authority in Determining and Collecting the Tax Debt

Authors

  • Ayad A .Beawee Al Esawy Ministry of Interior/ Police Acadmy

Keywords:

Tax law-Financial authority-collection of tax debt-determination of tax debt

Abstract

         The means and privilages vested in the financial authority in determining and collecting the tex dept are a means through which it aims to preserve the puplic interest, and these privileges exist and are not in line whith the provisions of tax laws. By submitting the tax declarations as well as the right to see everything related to determining the tax debt, corresponding to them with executive and reserve means to compel the taxpayer to pay tax dept.

References

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Published

2021-06-30

Issue

Section

Articles

How to Cite

[1]
“Means and privileges of the Financial Authority in Determining and Collecting the Tax Debt”, JMAU, vol. 13, no. 1, pp. 254–265, Jun. 2021, Accessed: Feb. 17, 2026. [Online]. Available: https://journal.mauc.edu.iq/index.php/JMAUC/article/view/397