A Comparative Study of the Tax System in Iranian and Iraqi Laws

This research aims to examine the provisions of the tax system in Iraqi and Iranian laws, with the objective of identifying the similarities and differences between them. Iraq has been recognized as one of the pioneers in implementing tax systems within the region. It was the first country in the region to introduce a tax law. However, the evolution of this system has been influenced by changes in the economic and political systems adopted by the ruling elite in Iraq over time. At various stages, the country has transitioned between a free economic system, a socialist economic system, and even a mixed economic system. Iraq maintained a socialist approach to its economy until 2003. However, the significant changes that occurred in Iraq after 2003 had a profound impact on the economic system, subsequently influencing the tax system as well. However, the Iraqi tax legislation fell short in achieving this goal. In the aftermath of this significant change, it is evident that the ruling authority in Iraq must take more decisive steps to reconcile economic planning with appropriate legislation in order to effectively translate the desired environment. We also observe certain theories that are proposed to be generalized to the Iraqi economy to align with the level of economic change. However, it is crucial to ensure that any modifications or renewals are carried out without errors to prevent any potential flaws in the economic system. This calls for the Iraqi legislature to reassess financial legislation as a whole, and specifically taxes. This is in light of the findings from the research conducted on the Iraqi side. As for the current Iranian tax system, it reveals a negative status characterized by complexity, lack of comprehensiveness, and the presence of extensive exemptions that are simultaneously ineffective.