Abstract
The problem of tax evasion is one of the problems faced by developing countries, particularly Iraq, and it is one of the Serious problems and widespread phenomenon in all countries of the world, whether developed or underdeveloped. And pursued by all countries Strive to limit this phenomenon and control. Tax evasion impacts by falling tax revenues, and then public revenues. And effect of this imbalance leads to a large crack in the fabric of tax to the government.The research aims to study the causes of tax evasion and access to treatment, and reduce the chances of evading the law .And an opportunity to study and evaluate it and to impose tougher sanctions on the evaders law
