The role of tax governance in reducing tax evasion (A comparative study between Iraq and Lebanon)

The tax is a financial deduction that is imposed compulsorily and free of charge on legal and ordinary persons to help the state carry out the burdens placed upon it in order to be able to carry out its economic, social and political functions. They aspire to him behind the legislation of the tax law.

There is no doubt that the full application of tax governance leads to the achievement of tax reform among all tax parties in a balanced manner, which leads to the achievement of many important goals that serve several parties, which consequently leads to the achievement of the interest of the individual and society alike.

One of the motives of tax governance is to work to raise the level of tax awareness among all tax parties, especially among those charged with paying the tax. Solving the economic and financial problems that the state suffers from and thus benefits the person himself and leads to increasing and strengthening confidence in the tax policy.

The study concluded that the Iraqi and Lebanese legislators did not undertake to adapt the tax policy, according to the economic policy followed in both countries. Therefore, the results of the tax policy were not at the required level and it was not able to achieve its main objectives in Iraq and Lebanon. And the Iraqi legislator did not put deterrent sanctions that guarantee the prevention and limitation of tax evasion.