Abstract

The activation of the relationship to tax methods is task that can be access through to the tax base. This is achieved in the form of that relationship, which yielded positive results through the concerted efforts of multiple parties of specialists working in tax, governmental organizations, professional and academic accounting. The occurrence of differences between the income of the taxpayer and the taxable income is due to many things and grouping them will charge to get as much as possible of the money obviously one can see that the charge of seeking to the reducing payment of the tax due from him in order to achieve its financial, and because of the differences prevailing between accounting principles and regulations issued by the General Commission for Taxes and application of the taxable income in a given financial period differs from accounting income or income before tax for the period itself and identified in accordance with tax law. We believe that the regulations adopted by the investigator in the units speculative based on reasoning and personal experience in many of these estimates take the character of exaggeration, they do not take into consideration the type of activity, nature and amount of tax they will not bring justice in the process of calculation of tax the taxpayer, from here should be developed cadres tax by involving them in professional institutes with competence in the work of tax regardless of the terms of reference for their testimony because they are experienced in working tax which qualifies them to success in their terms of reference through examining the system of book-keeping business of Iraq No. (2) for the year 1985, we found that self-employed is business are within the third category is the only category that are still not organized for themselves a fundamentalist, and delegated the matter to the General Commission for Taxes to work with a documentary for each of them according to their need, but the General Commission for Taxes not yet been imposed on them bookkeeping certain. We call upon the General Commission for Taxes to the need to comply with the laws and instructions issued by the legislator tax particularly with regard to the third category of bookkeeping system business number (2) for the year 1985 and for the regulation of group Xtendeh each profession according to their need for those who are unable to book-keeping business and accounts regulated by the regulator accounts.