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 (The Role of Tax Assessment Procedures in Enhancing Tax Compliance: An Applied Study At the General Authority for Taxes) for the student Hadel Hadi Abd 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 examine the current state of tax assessment procedures implemented by the General Authority for Taxes and to measure the level of taxpayer compliance. It also analyzed the relationship between these procedures and the level of tax compliance, and identified their financial impact on tax revenue. The research tools consisted of studying and analyzing the professional classification data for the Authority’s branches in Baghdad and the provinces for the year 2025.
The study concluded that weak tax assessment procedures lead to a significant decrease in tax compliance and a high rate of tax evasion, reaching 88% of the total taxpaying population. In contrast, effective assessment procedures (such as field surveys and coordination with supporting agencies) contribute to correcting the tax base.
