Tax Governance in the Development of Public Revenues (A Comparative Study Between Iraqi and Jordanian Laws)

This comparative study showed the basic principles of tax governance in both Iraq and Jordan، through a detailed explanation of all types of direct and indirect taxes in the two countries، as well as presenting and analyzing the tax laws in force in both countries. This study aimed to shed light on tax governance being of particular importance related to public revenues، which is the main source of funding for countries، through which a regulatory and supervisory system is established that governs the work of tax administration and clearly defines the responsibilities between the various agencies. The study searched to answer the main question، which is (what is tax governance and what is its role in the development of public revenues in Iraqi and Jordanian law) and to answer the sub – questions، which include the first question / What is tax governance? – The second question / What are the types of taxes in Iraqi law and Jordanian law? – The third question/ How is tax governance analyzed in raising the development of public revenues in Iraqi law and Jordanian law? The study reached many conclusions، the most important of which are: We note the limited availability of tax governance characteristics in tax systems as well as in tax legislation، which is represented by disclosure، transparency، justice، fairness، responsibility and accountability as well as independence and finally social responsibility، and this affects its strategic performance as well as the confidence of the taxpayer. Also We note that the policy of intimidation is followed only to obtain taxes through the enactment of legal legislation for that in order to increase tax collections، and the presence of many gaps in tax legislation، and this leads as a result to the ease of tax evasion for the taxpayer and the lack of deterrent penalties to limit tax evasion. This study reached a number of recommendations، the most important of which is the need to cancel the sales tax law، the income tax law، the real estate tax law، as well as the property tax law، and the legislation of a unified tax law related to direct taxes and indirect taxes، taking into account the most important tax rules that are included in the rule of clarity and the rule of justice، certainty، and appropriateness. And the rule of economy is by collecting، provided that the instructions related to the implementation of the law are attached.a