PHENOMENON OF TRANSFER TAX BURDEN PRINCIPLES AND CONCEPTS
This study examined the phenomenon of recognition of tax evasion and how to direct taxpayers in Iraq to repay their debts and previous tax to the State and the public good. And urged them to abide by the instructions and tax laws and not transfer the burden of taxes to others by using their names in processing to others to get rid of the payment of tax due to them. Thus, knowing the importance of tax revenues and how to deal with them to promote the services of the Iraqi public community. And instruct the financial authority not to tax and customs revenue leak for personal purposes and patronage. Where the researchers used the method of case study in the General Authority for Taxes Diwaniyah Branch, and reached the results in the forefront of the weakness of the tax awareness program by the financial authority of the tax administration to raise the awareness of the taxpayers and increase their knowledge of the rights and duties imposed on them to implement the principle (Tax is a national and legal duty). Based on the conclusions, the researchers recommended a set of recommendations, the most important being that the Supreme Auditor, the legislative and executive role in the development of solutions and treatments for such phenomenon, which is serious from the financial side of the state.
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