The balance between tax obligations and constitutional rights in Iraqi legislation

Abstract

Iraq's tax laws and legislation establish many obligations  That are the responsibility of the tax holders, The tax administration also gives many powers Such as the tax authority to investigate and inspect tax-related income to determine the amount of the tax, So a balance had to be struck between tax-administration powers and the rights of the mandate holders.This prevents the abuse of the tax administration and preserves the constitutional rights of tax officials.