REFORM OF THE CUSTOMS TAX SYSTEM IN IRAQ THROUGH LEGISLATIVE REORGANIZATION

Abstract

Deals with Search Problematic Absence Organization Legislative Integrated For taxes Customs In Iraq, and what Entailed To him From Deficiency In Achieving Justice Tax And balance The system Financial. Aims Search To Restructuring Organization The system Legislative For taxes Customs As One of Tools Reform Policy Tax Customs. That is, Across Approach Analytical Comparative With Application On Iraq. Lies Importance Study In Being Seeks To show Extent Effectiveness Framework Legal Current Compared With experiences International, And disclosure About Aspects Deficiency Legislative And administrative. have Arrived Search To That The system Customs Iraqi In need To Restructuring Legislative Comprehensive Promotes Transparency, And unite Procedures, And support Transformation Digital In Management Customs. Recommends Search Adopting Reforms Legislative Consistent With Standards International, and activate Cooperation Institutional Between Bodies Tax And customs, including Ensures Increase Revenues Public, and achieving Development Economic Sustainable. The problem: Suffers The system Legislative For taxes Customs In Iraq From Dispersion Texts Legal And interference Powers, What Weakens Efficiency In Achieving Goals Financial And economic, And affects On Justice The system Tax And effectiveness Policy Customs. Importance: Show Importance Search From Being Seeks To Dam Vacuum Legislative And analysis Aspects Deficiency In Framework Legal Existing, With Presentation Proposals Reformative Promotes From Ability Iraq On Coping Transformations Economic International, And support Policies Development National. Methodology: Adopted Search Approach Analytical Comparative, From Through Study Texts Customs Iraqi And analyzing it Legally, and comparing them with experiences international and regional experiences, with application practical on the reality system customs Iraqi. Objectives: The research aims to analyze aspects of deficiency legislative deficiencies in the system of customs in Iraq, و Highlight experiences international successful in organizing taxes and customs, and then propose solutions practical to reform the system legislative in a way that achieves efficiency and justice. Structural: We dealt with the research through several demands. In the first requirement, we discussed review and update provisions of the law tariff customs number (22 for the year 2010) in a way that is in line with changes economic and obligations international for Iraq. In the second requirement, we discussed the mechanisms for implementation tax customs with character environmental and its impact on achieving a balance between development economic and maintaining on the environment. And in the requirement third, we discussed search ways, developing and strengthen the effectiveness of penalties penal prescribed for crimes of smuggling customs.