Abstract
This study examined the recognition of tax evasion and how to direct taxpayers in Iraq to repay their debts and previous taxes to the state for the public good. By doing so, this study is urging them to abide by the instructions and tax laws, and not to transfer the burden of taxes to others by using their names illegally in order to avoid paying their taxes. In this way, people would realize the importance of tax revenues and how to deal with them in order toprovide public services to the Iraqi people. In addition, this study could instruct the financial authority not to tax and customs revenue leak for personal purposes and favoritism. The researchers conducted a case study in the General Authority for Taxes Diwaniyah Branch, and reached the results in the forefront of the poor of the tax awareness program by the financial authority who represented the tax administration to raise the awareness of the taxpayers and increase their knowledge of the rights and duties imposed on them to implement the principle (paying tax being a national and legal duty). Based on the conclusions, the researchers proposed a set of recommendations: the most important being that the Supreme Auditor should adopt the legislative and executive role in the development of solutions and treatments for such phenomena, as it is serious a serious issue for the state’s financial development.
