My Legal Project, The Finances of Avzoda, A Practical Legal Review Between the Rights of Iraq and Rights Tunisia

The study aimed to demonstrate the legal legitimacy of the added tax between Iraqi and Tunisian law and to indicate the necessary development aspects in the tax system to ensure an increase in the contribution of taxes to financing public expenditures in Iraq and Tunisia. The work of the principle of deduction through the role of tax invoices, which is carried out through the provisions of control over tax operations in its different cycle of production and distribution, each stage monitors the other, as for the necessity of the study was represented in the comparison between the legal legitimacy of the added tax law in both Iraqi and Tunisian through a statement The points of agreement and differences between the two countries in this legality, With standing on the aspects of the legislative shortcomings of the added tax, and the consequences of addressing this shortcoming from the Iraqi and Tunisian legislators, the study came out with a set of results, the most prominent of which is the emergence of an Iraqi law agreement with Tunisian law in the tax legislator’s dealings with income, where the tax legislator deals with net income when subjecting Income for tax, and what is meant by net income is the income that has been downloaded everything that would contribute to the formation of income, and among the most prominent recommendations that came out of the study, The necessity of applying the value-added tax without a direct increase in the real wage, not in cash, will contribute directly to the increase in prices, unless merchants resort to selling outside the invoice, which is done with the help of some groups of people in pursuit of lower prices, which causes an increase in inflation rates with the leakage of part of the Revenues outside the public treasury, which reduces the economic and administrative feasibility in applying that tax, and the approach used to achieve the objectives of the study was the analytical and comparative approach, by explaining the concept of value added, the legal method for its application, and the defects of its applications in Iraq and Tunisia, and the use of the comparative approach in analyzing the relationship between the data The reality needed to implement the value-added tax in Iraq and Tunisia, then analyze the Iraqi and Tunisian laws.