My health, high finances, economics, financial laws, you can read a comparison between the laws of Iraq, the Emirates and Lebanon

This study has defined taxes and its types in Iraq, UAE and Lebanon and in addition has examined the impact of tax exemptions in each country separately and has also expressed the effects of this exemption on economic development, in addition He also described their impact on tax evasion and social justice. Because the tax system is influenced by a set of economic, social, political, historical factors and the capabilities and powers provided, which in terms of ability and success in achieving a set of goals that the government through this system tries to achieve “In Iraq, we have seen different types of taxes and tax exemptions related to investment and development, but these have been without effect and we are witnessing a lot of tax evasion, which is the result of various factors and reasons,” he said. Returning to tax management, the most important reason for which is the lack of social justice, in addition to tax exemptions has not achieved the desired results in economic development and social justice, which in this way could have a large amount of taxes to restructure. Iraq helped provide. In Lebanon, a specific tax is imposed on income, so that each type of income is determined separately, and is subject to a different tax rate from the other, and a different assessment method. It included some exemptions for social purposes, and some specific exemptions for economic purposes. The tax is imposed on built property, and the transfer fee is taxed on Transfer of movable and immovable property. Direct taxes in Lebanon have been progressive in all their types, except for the corporate tax; Where the relative tax is imposed on it, capital gains have been subjected, there are many methods of assessment, and administrative and judicial appeals are permitted before the State Consultative Council, as well as indirect taxes, such as customs tax, amusement parks and financial stamp duties, and the last of which is the newly imposed value-added tax at 10%. The people in taxes are of no economic benefit and social justice, and even a renaissance in the country, but Lebanon kept moaning and complaining.

As for the UAE, it is a modern state with taxes, and the matter may not be fully completed due to the modernity of the application, despite the existence of an integrated tax structure and types of taxes, the latest of which is value-added and exemptions for them. But the system is new to taxes despite the state’s speed to provide an integrated tax system and its keenness on the availability of exemptions that open the door for investment and development and prevent The idea of ​​social justice is absent, and even penalties have been imposed to evade it, as the situation in it is going in a better way than in Iraq and Lebanon, as a result of the correct use of state resources and keen interest in development and the availability of social justice.