The role of administrative control in reducing administrative and financial corruption in tax institutions A study of Iraqi laws and the data of Islamic law

The phenomenon of the spread of administrative and financial corruption in the economic sector is generally one of the dangerous phenomena that has affected the country, and corruption has serious negative effects in the political, economic and social fields, so, we can focus on the decision.  Tax, weak study of economic feasibility and weakening the development of human capabilities, identify the causes of administrative and financial corruption in the work of tax institutions.  In the main reason, this crime is a tax violation that is based on the provisions of tax law or financial systems in general.  Overall, these reasons have many negative effects, mainly on individuals, including poverty, due to the deteriorating general economic situation in the country.  However, these causes and consequences can be alleviated by developing a variety of remedies under Iraqi tax law, which address some of the remedies for corruption, such as tax cancellations, tax rationalizations, and new taxation of taxpayers.  Eliminated the phenomenon of corruption in the work of tax institutions.  It is as if Islamic law has provided such vital corrective approaches to eliminate all forms of corruption through the Holy Qur’an strategy of good leadership and appointment based on ability, professional competence and management based on goals.  In order to guide the speech to the statement of legal mechanisms for determining taxes and technical mechanisms for calculating taxes in accordance with the Income Tax Law, which begins with the identification of taxpayers and ends with the collection of taxes.  This activity is characterized by moderation and is based on legal principles, and the holy verses of the Qur’an and the noble hadiths indicate the supervision and the need to master the quality of work and honesty of good faith in work.  Also, the type of topic we did the research on is a very fundamental study that aims to revise and expand the boundaries of science for research, and the way we worked with it is a descriptive scientific survey method, and we provide a fictional descriptive  We have done a method that has nothing to do with analysis.