Abstract
Governments, across various ruling systems and political ideologies, have shown increasing interest in taxation as a pivotal fiscal policy tool aimed at achieving diverse economic, social, and political objectives alongside primary financial goals, ensuring that tax policies are formulated in harmony with broader economic strategies. Given this significance, tax legislators have dedicated substantial attention to addressing the complex issues and "hot topics" inherent in taxation, most notably the determination of the scope and categories of taxpayer liability. As the executive arm responsible for implementing tax legislation, the tax administration must strive to enhance taxpayer compliance throughout the assessment and collection processes by simplifying procedures through administrative orders and instructions that facilitate effective implementation mechanisms. Within this framework, this research examines Circular No. 10 S/1472, issued on December 15, 2004, by the Ministry of Finance/General Commission for Taxes regarding the direct deduction of income tax for public and private sector employees, with a specific focus on state employees as mandated by Coalition Provisional Authority Order No. 49, published in the Iraqi Gazette (Issue No. 3984) in June 2004. This study addresses two primary dimensions: first, the legal loopholes and instances of inequity arising from the application of these orders and instructions; and second, the technical difficulties and practical challenges accompanying the implementation mechanism.
DOI
10.33095/jeas.v14i50.1385
Subject Area
Accounting
First Page
223
Last Page
238
Recommended Citation
Abdulahad, A. F., & Daoud, M. H. (2008). Legislative Gaps and Technical Issues in the Implementation of Direct Income Tax Withholding. Journal of Economics and Administrative Sciences, 14(50), 223-238. https://doi.org/10.33095/jeas.v14i50.1385
