A proposed guide to taxes on content production in the Iraqi environment

Abstract

  The research aims, as a research attempt, to adapt tax accounting and make it compatible with the outcomes of the information age by creating taxes that are compatible with digital activities in the information age, where the world has witnessed radical changes that have resulted in activities practiced on digital platforms in the information space, including content creation, represented by the creation of digital content. For video and audio clips or electronic blogs in all forms on digital platforms under the name (YouTubeers, Bloggers, Influencers, etc.) and they achieve income as a result of these activities, and from extrapolating the legislative and procedural tax aspect in the Iraqi environment, it lacks such a tax regulation, unlike the countries of the world and some Arab countries. Accordingly, a proposed guide for taxes on content creation was built that included the legislative, procedural, and human aspects. The research reached many recommendations, most notably effective knowledge communication through holding meetings, seminars, and research cooperation mechanisms between universities and the General Authority for Taxes in the Iraqi environment to propose methods and mechanisms for dealing with new tax developments of the information age, including the application of the proposed guide.