Abstract

The tax is still one of the main resources to cover public expenditures. But, this resource has been affected on the performance of its role because of tax evasion that applied by most countries. And exacerbate this problem is due to a combination of factors such as a weak tax community awareness, especially in developing countries. This is considerably affecting on the overall applicable economy, in particular to its enlargement side. The research involves several questions in order to identify the concept of the tax, and the developments that have taken place for taxes in the Arab countries, and especially in Iraq. As well as, identification the level of awareness of the tax charge taxable in Iraq and the importance of this awareness in achieving economic development, and the factors that affect it. The research was based on the premise that there is a statistically significant relationship between the tax awareness and increase tax revenues, which lead to economic development, and to follow the descriptive statistical analytical approach to reach the objectives. However, this can be applied using the resolution of knowing the views of selected sample holders to search. Finally, the research is summarized to a number of conclusions which are including the lack of awareness of the tax community in Iraq, and this explains the use designate various ways to avoid paying tax and evasion. This requires that the government agencies to take their action in the field in order to minimize this problem to the maximum extent possible.