The College of Law at the University of Baghdad discussed on Sunday, 17/09/2023, in the conference hall of the college a master’s thesis in the public law branch by the student (Ayat Abdel-Rida Saadoun) entitled (Legal mechanisms for addressing tax evasion within the scope of electronic investment – a comparative study).
The aim of the paper is to shed light on the new methods currently being used, and perhaps in the future, to generate income through various investment vehicles. Its importance also lies in revealing the imbalances and weaknesses in the relationship between the taxpayer and the tax administration, and in adopting a policy of communication between them within the framework of the State’s role in collecting taxes.
The thesis consisted of three chapters, the first dealing with tax evasion in the context of electronic investments, the second with international mechanisms to combat tax evasion in the context of electronic investments, and the third with internal mechanisms to combat tax evasion in the context of electronic investments.
The paper made a number of recommendations, the most important of which was that tax evasion in the context of electronic investment is a very serious problem. Electronic investment activities are characterised by their global nature, transcending the geographical borders of countries without any physical presence in the place where the activity is carried out.
