{"id":9988,"date":"2026-08-31T08:31:44","date_gmt":"2026-08-31T08:31:44","guid":{"rendered":"https:\/\/en.colaw.uobaghdad.edu.iq\/?p=9988"},"modified":"2026-08-31T08:31:44","modified_gmt":"2026-08-31T08:31:44","slug":"the-college-of-law-discusses-a-masters-thesis-on-tax-assessment-mechanisms-in-the-customs-zone-in-accordance-with-the-provisions-of-the-amended-iraqi-customs-law-no-23-of-1984","status":"publish","type":"post","link":"https:\/\/en.colaw.uobaghdad.edu.iq\/?p=9988","title":{"rendered":"The College of Law Discusses a Master\u2019s Thesis on Tax Assessment Mechanisms in the Customs Zone in Accordance with the Provisions of the Amended Iraqi Customs Law No. 23 of 1984."},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<\/p>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: 18px\">The College of Law at the University of Baghdad discussed the Master\u2019s thesis entitled \u201cTax Assessment Mechanisms in the Customs Zone in Accordance with the Provisions of the Amended Iraqi Customs Law No. 23 of 1984,\u201d submitted by Ezz Al-Din Kareem Mahmoud, in the Public Law Branch. The discussion was held on Sunday, August 30, 2026, in the Moot Court Hall at the College.<\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: 18px\">The Defense Committee consisted of:<\/span><\/strong><\/p>\n<ol style=\"text-align: justify\">\n<li><strong><span style=\"font-size: 18px\">Prof. Dr. Imad Mohammed Ali \u2013 Chairman<\/span><\/strong><\/li>\n<li><strong><span style=\"font-size: 18px\">Prof. Dr. Rasha Mohammed Jaafar \u2013 Member<\/span><\/strong><\/li>\n<li><strong><span style=\"font-size: 18px\">Dr. Hassan Hamoud Hassani \u2013 Member<\/span><\/strong><\/li>\n<li><strong><span style=\"font-size: 18px\">Asst. Prof. Dr. Ammar Fawzi Kadhim \u2013 Member and Supervisor<\/span><\/strong><\/li>\n<\/ol>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: 18px\">The thesis aimed to explain the legal nature of customs duties and their legal character, clarify the legal framework governing the customs zone under the amended Customs Law No. 23 of 1984, and examine the impact of technical and administrative factors on the accuracy of tax assessment.<\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: 18px\">The thesis consisted of three chapters. The first chapter addressed the legal nature of customs duties in Iraq. The second chapter examined the concept of the customs zone in Iraq. The third chapter dealt with the practical procedures for tax assessment in the customs zone in accordance with the amended Customs Law No. 23 of 1984.<\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: 18px\">The thesis concluded with several recommendations, the most important of which were:<\/span><\/strong><\/p>\n<ol>\n<li style=\"text-align: justify\"><strong><span style=\"font-size: 18px\">Strengthening and developing the administrative and supervisory role of the customs administration, in addition to its financial role.<\/span><\/strong><\/li>\n<li style=\"text-align: justify\"><strong><span style=\"font-size: 18px\">Amending the legislation currently in force governing customs activities, particularly the amended Iraqi Customs Law No. 23 of 1984, or enacting a new law regulating customs activities in light of technological developments and the expansion of foreign trade.<\/span><\/strong><\/li>\n<li>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: 18px\">Developing and improving digital infrastructure to achieve technological integration and establish network connectivity among all customs zones.<\/span><\/strong><\/p>\n<\/li>\n<\/ol>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]<div id=\"cz_35397\" class=\"cz_grid_p cz_35397\"><div class=\"cz_grid cz_grid_1 clr cz_grid_c2 cz_grid_1_no_title cz_grid_1_mid tac\"><div class=\"cz_grid_item cz_grid_first\"><\/div><div class=\"cz_grid_item \"><div data-title=\"WhatsApp-Image-2026-08-30-at-9.23.36-PM-1\"><a class=\"cz_grid_link \" href=\"https:\/\/en.colaw.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/73\/2026\/08\/WhatsApp-Image-2026-08-30-at-9.23.36-PM-1.jpeg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/en.colaw.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/73\/2026\/08\/WhatsApp-Image-2026-08-30-at-9.23.36-PM-1-600x600.jpeg\" 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src=\"https:\/\/en.colaw.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/73\/2026\/08\/WhatsApp-Image-2026-08-30-at-9.23.37-PM-1-600x600.jpeg\" class=\"attachment-codevz_600_600\" alt=\"\" title=\"WhatsApp-Image-2026-08-30-at-9.23.37-PM\" srcset=\"https:\/\/en.colaw.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/73\/2026\/08\/WhatsApp-Image-2026-08-30-at-9.23.37-PM-1-600x600.jpeg 600w, https:\/\/en.colaw.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/73\/2026\/08\/WhatsApp-Image-2026-08-30-at-9.23.37-PM-1-150x150.jpeg 150w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><div class=\"cz_grid_details\"><i class=\"fa fa-search cz_grid_icon\"><\/i><\/div><\/a><\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text] The College of Law at the University of Baghdad discussed the Master\u2019s thesis entitled \u201cTax Assessment Mechanisms in the &#8230; <a class=\"cz_readmore cz_readmore_no_icon\" href=\"https:\/\/en.colaw.uobaghdad.edu.iq\/?p=9988\"><span>more<\/span><\/a><\/p>\n","protected":false},"author":157,"featured_media":9990,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[3,5,9],"tags":[],"class_list":["post-9988","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-latest-news","category-public","category-9"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The College of Law Discusses a Master\u2019s Thesis on Tax Assessment Mechanisms in the Customs Zone in Accordance with the Provisions of the Amended Iraqi Customs Law No. 23 of 1984. - College of Law<\/title>\n<meta name=\"description\" content=\"Strengthening and developing the administrative and supervisory role of the customs administration, in addition 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