Civil Liability for Crimes of Tax Evasion in Iraqi and French Law

The study of civil liability for tax evasion occupies the forefront among the topics of civil law, and it is not surprising that because it constitutes a fulcrum and because of the principles it bears, every researcher should delve into its content and address its provisions. The research will have the most impact on what preceded it, and it may be estimated for this study or that of the newly developed issues of responsibility to crystallize in some of them in the form of legal principles that can become in the ranks of legal rules or texts if the legislator bestows upon them the art of formulating it and surrounds it with a binding force from him and shows us the importance The study exacerbates the phenomenon of tax evasion and its dire consequences, so that it currently poses a great danger to developing countries, and our evidence in this is what we see every day in the media and the press from amazing and very large numbers that necessitate us to pay attention to this phenomenon and analyze its various aspects. The descriptive analytical and comparative approach were followed The thesis reached a number of results, the most important of which is that the phenomenon of tax evasion cannot be touched in any country in the world unless the reasons and factors that affect it are available. It facilitates the way for it and provides the taxpayer with the appropriate conditions to carry out the act of evasion. These reasons may be motivated by tax legislation, as these legislations are often issued while they are tainted with ambiguity, which makes them subject to many interpretations that may end in other than what the legislator intended, which wastes the right of the public treasury. Among the proposals of these studies is that We suggest to the Iraqi legislator to follow in the footsteps of the French legislator in inserting the electronic calculator into each assessment unit and containing all the information related to the taxpayer’s income so that the loss or damage of the taxpayer’s file does not mean that the taxpayer has evaded and is not being held accountable.