Abstract

Theorists in taxes thought had convinced that there are several difficulties facing tax collecting task and obstacle it’s a achievement some of those difficulties arose from the conflicting interest the parties of tax system represented by tax payers in one hand and the financial authorities ( tax administration ) which collect taxes in the other hand .
Moreover society is supervisor of these parties in regard of effectiveness of tax system and its capacities in achieving goals . This resulted in producing a set of tax bases that govern the quality of the system .
As taxes is one of the major sources of financing expenditures to achieve the economic system goals so taxes is a vital element and receive a huge attention through caring in methods and techniques which contribute in persuading taxpayer to pay the due taxes on them in the suitable sum and time .
This research tries to shed light on a vital question that there are untested tax bases in Iraq so its importance in enhancing tax compliance of the taxpayers is unknown yet . This was behind motivating the researcher to conduct this test which dealt with tax bases especially in terms of its effectiveness as independent effective variable in the compliance of taxpayer as dependent variable .