Abstract

It became clear that the breadth of the phenomenon of tax evasion globally and locally a direct impact on making the tax revenue is unable to finance public budgets revenues that cover the overhead of any country which makes it fall short play its part in achieving economic, social, political and security goals the government, and perhaps faced in our country currently cash crisis in the dam oil revenue shortfall in the funding of the federal budget because it is the largest source, but the biggest in the financing, appropriate to determine the need to make the tax revenue to take its place alongside oil revenues manner commensurate with the amount of money spent by the state within their budgets, whether the previous ones or subsequent, Fezla all that tax revenue achieve other goals in addition to financial goals.
To reduce evasion Aldharepieqtadha it to recruit all the scientific and technical potential, especially Mitoffer in modern ones techniques in software and electronic systems operating and that have proven successful or that developed for this purpose, the one who focused our research on the need to rehabilitate one of these regimes Alamshad him when applied in providing )bataqh item) and make it contribute to the collection of taxes from evaders to reduce them, as a controlled vocabulary on the distribution system, in order to help increase the effectiveness of the tax levy for the limited use of electronic systems to work in the tax system and thereby increase tax revenues and reduce evaders them.