Income tax offenses and fraud offenses A comparative study Between Iraqi law and Egyptian

The phenomenon of evasion and deception to avoid paying income tax is a stable thought in the minds and minds of people required to pay taxes, which has been created since the implementation of the tax law, and this is due to dissatisfaction with it and being heavy. It causes this person to use it as a means of disobeying the rules of the General Treasury, in which illegal methods are used and its sole purpose is to avoid paying taxes, so taxes In general, tax evasion using deception is one of the primary tasks of the legislator, and this is because taxes are the main source of financing for the general treasury, so when the government wants to make its own estimates. It attaches special importance to legislation, and among these cases, we can mention tax legislation, which is a vital and important sector that the country trusts in the development and sustainability of its national economy. Thus, the tax law obliges the person obliged to pay the tax to pay it, and this is one of the obligations of the general law, which is done at the request of the law and sharia, and this is required by a contract that the parties to the contract request. It is different, in addition, it is different in terms of purpose and desire, because the tax law tries to achieve public and general interests, but the contractual obligation aims to achieve personal and special interests, and the tax law is only subject to It does not provide tax obligations but also provides other matters under which the taxpayer and other persons are required to withhold the purpose of tax evasion in order to accurately manage the affairs and activities leading to the payment of tax and investigation. Its revenues and their general management, and accordingly,

Tax legislation gave the utmost importance in curbing these crimes, so the Iraqi legislator went to Income Tax Law No. (113) of 1982 as amended, and devoted Chapter Twenty-Eight under the title (Crimes and Punishments) and dealt with acts of fraud and fraud in Articles (59,58,57), The same thing is in the Egyptian Income Tax Law No. (95) of 2005, whereby what is mentioned in Chapter Seven of it entitled (Penalties) in Articles (from 133 to 138)

the person liable to pay the tax is required to submit his tax return in relation to the interest rate, and also the trader whose work has been stopped or closed must notify the tax authority. Slowly In addition, matters related to the phenomenon of tax evasion by using and using all kinds of means of evasion, fraud and deception cause that social tax justice is not achieved accurately,

which is related to the distribution of income between taxpayers and the government. It will have a negative impact and lead to problems in what the government has planned in its strategy to collect taxes for the provision of services and public facilities, and the reasons for this can be listed as economic, legal and social reasons. In order to ensure the objectives of the tax law and to prevent the perpetrators of violations of the tax law from being given a chance, it was obligatory for them to enforce criminal penalties, including fines and penalties that deprive them of their liberty. The person is obliged to pay taxes in case of tax objection and also to create a strong barrier for the public