Abstract

The rates of tax is one of the important means to raise proceeds of tax revenues, since This research aims to identify the reasons for the low tax rates and doubling the slides and the increase of allowances granted to taxpayers and their Atheraly tax revenue, as were these amendments in the tax laws to keep pace with economic and social conditions, in order to reduce the incidence of tax evasion and charged with Almottagnpin involvement of the tax, to increase tax revenues so that the tax system can achieve its financial economic and social development, The aim of this research is to identify the reasons for the low tax rates and doubling the slides and the increase of allowances granted to taxpayers, and has pursued a search descriptive approach in the presentation of the theoretical basis depending on the sources of relevant scientific, but in the practical side of it has been relying on form questionnaire and analyze their own data.