The Challenges of Developing an Effective Income Tax System.

      Аннотация: The paper is a part of the Master degree fulfillment which indicates a theory and field research regarding the challenges of developing and effective tax system in the developing countries or regions. This paper specifically clarifies the obstacles facing the development of an effective tax system in the Kurdistan Region of Iraq, which includes a field search supported by the theory from the previous work that has been done and published related to the same issue. It gives an overall view of an effective tax system, and how to develop it, and what are the obstacles on the way of developing it in developing countries.

Ключевые слова: Tax, Tax system, development, Source of Income