Guarantees for the Collection of Tax Debt in Iraqi Law: A Comparative Analytical Study

Abstract

Everyone strives to achieve legal and social justice through the balanced application of laws, guaranteeing the protection of rights and preventing the abuse of power, particularly about taxation, which is one of the most important sources of state revenue. To achieve this goal, it was necessary to ensure the proper implementation of tax law provisions by providing reciprocal legal safeguards to achieve a balance between the interests of the administration and the financial authority in collecting tax debt, and the rights of taxpayers to be protected from arbitrary collection of these debts or abuse of power in this regard The research problem lies in questioning the adequacy of the legal guarantees stipulated in tax legislation to achieve a balance between the tax administration's powers to collect taxes and the protection of taxpayers' rights, particularly concerning the confidentiality of tax information and enforcement and collection procedures. This research aims to clarify the nature of these legal guarantees established for the implementation of tax law provisions, analyze their role in protecting taxpayers on the one hand, and enabling the tax authority to collect public revenues efficiently on the other. It also aims to clarify the guarantees related to the protection and confidentiality of tax information, the judicial authority of tax officials, prior notification procedures, and the enforcement and precautionary guarantees associated with tax debt collection. The research is based on the premise that clear and balanced legal guarantees contribute to strengthening tax compliance, reducing instances of administrative abuse in tax collection, and curbing tax evasion, thereby ensuring the fair and sound implementation of tax law provisions. The research reached a few conclusions, most notably that the tax legislator, through the enactment of legal guarantees, seeks to achieve a balance between protecting the state's financial resources and safeguarding taxpayers' rights. Regarding ensuring the confidentiality of tax information and defining the powers granted to tax officials, these are fundamental pillars for strengthening trust between taxpayers and the tax administration. Similarly, executive, and precautionary guarantees have a significant impact on reducing delays or evasion in tax payments. As for the most important recommendations of the research, they include the necessity for financial authorities to adhere to proper legal procedures when collecting tax debts, as well as strengthening oversight of the exercise of tax powers to prevent administrative abuse, developing mechanisms for protecting tax data and information, and raising taxpayers' awareness of their legal rights and obligations to ensure higher tax compliance and thus reduce the negative effects of delayed or non-payment of taxes on the state's financial resources and treasury .