The College of Law – University of Baghdad discussed the Master’s thesis entitled “Legislative Regulation of Digital Transformation in Tax Assessment in Iraq: Income Tax as a Model,” submitted by the student Amina Jamal Abdul Hassan, at the Public Law , on Tuesday, July 21, 2026, in the College’s Conference Hall.
The examination committee consisted of:
- Prof. Dr. Raed Naji Ahmed (Chairman)
- Asst. Prof. Dr. Taghreed Mohammed Qadouri (Member)
- Asst. Prof. Dr. Safaa Ali Hussein (Member)
- Prof. Dr. Ban Salah Abdul Qader (Member and Supervisor)
The study aimed to explain the concepts of digital transformation and tax assessment, analyze the legislative framework regulating digital transformation in Iraq, and assess the adequacy of the applicable legal provisions in regulating electronic tax assessment procedures in the field of income tax.
The thesis consisted of three chapters. The first chapter addressed the nature of digital transformation and tax assessment. The second chapter examined the legislative frameworks governing digital transformation in tax assessment, while the third chapter discussed the challenges of tax assessment in light of digital transformation and its effects.
The thesis concluded with several recommendations, the most important of which are:
- Providing integrated legal and technical protection for tax data and electronic information through the adoption of an advanced cybersecurity system that ensures the confidentiality and integrity of tax data and protects it against the risks of breaches and manipulation by employing encryption technologies and cyberattack detection programs.
- Establishing continuous and specialized training programs and courses for employees of the General Commission for Taxes, as well as taxpayers and certified public accountants, with the aim of raising digital awareness and developing technical skills.
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Promoting public awareness of the importance of adopting modern technologies in the field of taxation through comprehensive media and educational programs targeting different segments of society and taxpayers. Such efforts should utilize visual, audio, and print media, social media platforms, seminars, workshops, and awareness publications.
