Applications of the Tax Suitability Rule on the Methods Used in Estimating the Tax Base


  • Abbas Mahdi Obaid, Dr. Haider Wahab Abboud


The rule of convenience is one of the basic rules in imposing taxes, and the aforementioned rule requires the legislator to impose the tax in a manner that suits the circumstances of the taxpayer without arbitrariness or injustice, and in a manner that encourages them to pay the tax without fatigue, hardship or hardship, and without prejudice to the rights and interests of the public treasury. The applications of the compatibility rule include all stages of tax imposition, the assessment stage of the tax base, which is the total of operations and procedures that aim to determine the amount of the taxpayer's income in preparation for determining the amount of tax due on him. The tax base is estimated either by direct or indirect methods or by electronic assessment method.