Institute media
The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (Measuring the Expectation Gap Between Self-Assessment and Annual Controls and Its Relationship to Tax Revenue- An Applied Study in the General Commission for Taxes ) for the student Sanaa Hashim Mahdi 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.
This study aimed to highlight the anticipated gap in the tax system the discrepancy between self-assessment (by taxpayers themselves) and assessment based on annual regulations (circulars and standards established by the tax authority), and its relationship to tax revenue. The research’s significance lies in its potential to guide tax policies, thereby contributing to increased state tax revenue and enhancing transparency and credibility in tax assessment.
The study concluded that activating digital transformation tools and networking is crucial for facilitating real-time communication between taxpayers and the tax administration, strengthening deterrent penalties, and developing tax legislation to align with the self-assessment system.
