Abstract

This research targets emphasizing the effect of the technical organization of taxes in tax policy represented by choosing the types of enforced taxes as well as the amount of tax burden which is decided to be enforced on the tax base through putting it in a form of legal regulations that must be executed. For the purpose of achieving an increment in the tax resultant to the state. The research also aims to emphasize the role of the technical organization of taxes in legislating the regulations of the tax law and reinforcing its role in helping the tax policy to succeed and how that reflects on the increment of the tax resultant. Thus, targeting active results in applying the legal regulations that include and express the goals of the tax policy requires researching all the elements that help to execute this mission and the role of each of them and the factors and conditions effecting the level of their contribution. The data of this research were collected from the records of the general committee of taxes / the division of planning and pursuance, and it is possible to extract the most important results the research has reached which are the weakness of the role of the technical organization of taxes and its effect on the tax policy which reflects on the tax revenue.