The effect of depreciation the methods of extinction on the identification of the tax base applied research for a sample of the listed companies listed in the Iraqi Stock Exchange

Abstract

  Tax is one of the main items of the state budget and a source of revenue to strengthen the public treasury of the state. The importance of taxation increases with the increase of the state intervention in the economic and social affairs of natural and legal persons,With the increased need for security and stability to protect these people and preserve the sovereignty and independence of the State,Tax is one of the important sources to strengthen the treasury tax revenues,By identifying the ways of extinction and their impact on the tax revenue in the case of change in the method of extinction,The research reached a number of conclusions and recommendations,The most important conclusions were that extinction is an expense that should be deducted by the tax administration without reference to the taxpayer to submit a request in accordance with paragraph 8 of Article 8 of the Income Tax Act No. 113 of 1982,And proved that the method of producing units is better than the straight-line method by increasing the tax revenue,The main recommendations of the research is that it is necessary to hold seminars to discuss the issue of extinction through the studies provided by academics such as university professors and professionals interested in applying the practical side such as men of thought and law working in the field of taxation,And working on the expansion of the publication of studies related to the problems resulting from practical application to address extinction with appropriate solutions for each case.