LEGAL NATURE OF EVIDENCE IN CASE OF APPEAL OF DECISIONS IN ADMINISTRATIVE ORDER AND TAX DISPUTES: LEGISLATION OF THE REPUBLIC OF IRAQ

Abstract

The article reveals an attempt to explain and illustrate the importance of
evidence in cases of appeal of decisions in administrative order and tax disputes
within the provisions of the relevant legislation of the Republic of Iraq and the
Law of the Republic of Iraq of 1982 No. 113 "On the income tax". The legal
view of legislative authority of the Republic of Iraq concerning determination
of the concept "evidence" in case of regulation of tax disputes and appeal of
decisions in administrative order is analyzed.