Double taxation between the abundance of revenue and the fatigue of taxpayers in the Republic of Iraq and the United Arab Emirates

     This study is summarized in explaining what is double taxation between the abundance of revenue and the fatigue of taxpayers in the Republic of Iraq and the United Arab Emirates, as the phenomenon of double taxation is one of the most important and oldest economic phenomena, as this phenomenon leads to fatigue of taxpayers and additional tax burdens on their shoulders, whether whether inside or outside the country, and in order to avoid this phenomenon, there was an urgent need to conclude agreements between countries to mitigate or cancel them.

   Iraq and other countries that suffer from double taxation have resorted to concluding several agreements and treaties with many countries, to attract investors, revive the country’s economy and prosperity and develop trade, as well as strengthening ties between countries and keeping them friendly with them, because double taxation is a barrier to openness to the outside world being burdens the taxpayer.

     As for the problem of this study, it lies in the fact that the phenomenon of double taxation requires a practical and realistic application of internal and external laws and treaties between countries to avoid this phenomenon, and the phenomenon of double taxation between the abundance of revenue and the burden of taxpayers showed the most important obstacles that can negatively affect the economic policy of the state, both at the internal level Including or international, including the resulting tax evasion and evasion by the taxpayer and his refusal to perform his duties.

    In this study, the researcher has followed the descriptive analytical approach. At the conclusion of this study, the researcher has reached a number of results, the most important of which is that the phenomenon of double taxation is the main obstacle to the development of the country’s economy, as it negatively affects the state treasury. As for the recommendations, which are among the most important These results are among the most important of these recommendations, which is to make an effort by the state and work to establish a tax information center in order to reduce tax repetition, as well as to save the data of those charged with paying the tax.