The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (The effect of conciliation settlement in resolving disputes and its impact on tax revenues-An Applied research at the General Commission for Taxes ) for the Haider abbass fadhil to obtain a higher diploma equivalent to a master’s degree in Taxes and grants its holder All rights and privileges of a master’s degree
The study aimed to show the effect of the conciliation settlement as a means of resolving disputes that arise between the financial authority and the taxpayer when violating tax laws and legislation and the resulting penalties of deprivation of freedom against violators stated in the Income Tax Law No. 113 of 1982 as amended, and because the main objective of the conciliation settlement is to oblige the taxpayer to pay the tax owed, which will be positively reflected on the tax proceeds.
The study concluded that the conciliation settlement and the tax proceeds are directly related, and when the taxpayer submits a request to conduct the conciliation settlement, the tax proceeds increase, then the taxpayer must pay the tax and its double and late interest.
