Tax accounting for gray economy activities in Iraq, an applied research in the General Tax Authority


  • A. P. Orouba Moeen Ayesh


tax accounting, tax law, gray economy.


   The research aims to study the phenomenon of the gray economy that has emerged and spread recently, and it is one of the colors of the economy and its activities, to make an inventory of these activities and tax accounting for the income generated by these activities, due to the lack of information about them by the General Tax Authority.

The problem of the research is determined in answering the question: Is it possible to impose a tax on the activities of the gray economy, which are the hidden legitimate activities that are far from the tax law in Iraq? To achieve the goal of the research, some of these activities that achieve high profits were selected, such as private tutoring wages for the preparatory stages, as well as the commission received by shoppers, including the first shopper who is responsible for paying commissions to members of the network marketing network as case studies for conducting tax accounting. It has been concluded through our research that there are activities belonging to the gray economy that it is necessary to be subject to tax and limits because they are covered by the Iraqi Income Tax Law No. 113 of 1980 and its amendments, and that the continuation of not calculating a tax is a tax evasion that leads to a decrease in tax revenues and then budget revenues.