الاعلام و العلاقات الثقافيةThe College of Law at Al-Nahrain University discussed the master’s thesis entitled “The Criminal Liability of the Tax Assessor under Iraqi Legislation”, submitted by Saja Mohsen Sheet, a postgraduate student in the Department of Public Law.
Significance of the Study
The significance of this study stems from the fundamental role played by the tax assessor in implementing tax policy and determining the taxable base and tax due, which is of considerable importance in protecting public funds and promoting integrity and transparency.
The study also sheds light on the legislative framework governing the criminal liability of the tax assessor and its adequacy under Iraqi legislation, as well as the role of the judiciary in overseeing the assessor’s activities, protecting taxpayers’ rights, and achieving a balance between the interests of the state and individuals.
Objectives of the Study
The study aims to clarify the concept of the tax assessor, his legal nature and duties, and to determine the legal basis for his criminal liability under Iraqi legislation and comparative laws. It also seeks to identify the principal offenses that may be committed by the tax assessor during or as a result of performing his duties.
Furthermore, the study aims to assess the adequacy of Iraqi legislation in regulating the criminal liability of the tax assessor, clarify the criminal, disciplinary, and administrative consequences arising therefrom, and examine the role of the judiciary in overseeing the activities of tax assessors and resolving tax disputes. The study ultimately seeks to reach conclusions and recommendations that contribute to developing the legal framework and promoting justice and integrity in tax administration.
Discussion Committee
The discussion committee consisted of:
- Prof. Dr. Amal Fadhil Abdul – Chairperson
- Prof. Dr. Sanaa Mohammed Sadkhan – Member
- Prof. Dr. Alaa Abdul-Hassan Al-Silawi – Member
- Prof. Dr. Huda Hatif Mazhar – Supervisor
Following the discussion and evaluation of the thesis, the committee decided to accept the thesis subject to the required amendments and recommended awarding the student the master’s degree.
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