{"id":4417,"date":"2025-07-02T13:03:10","date_gmt":"2025-07-02T13:03:10","guid":{"rendered":"https:\/\/fr.colaw.uobaghdad.edu.iq\/?p=4417"},"modified":"2025-07-02T13:30:12","modified_gmt":"2025-07-02T13:30:12","slug":"la-faculte-de-droit-discute-dun-memoire-de-master-portant-sur-le-systeme-administratif-des-operations-de-detection-du-fait-generateur-de-limpot-selon-la-loi-sur-limpot-sur-l","status":"publish","type":"post","link":"https:\/\/fr.colaw.uobaghdad.edu.iq\/?p=4417","title":{"rendered":"La facult\u00e9 de droit discute d\u2019un m\u00e9moire de master portant sur le syst\u00e8me administratif des op\u00e9rations de d\u00e9tection du fait g\u00e9n\u00e9rateur de l\u2019imp\u00f4t selon la loi sur l\u2019imp\u00f4t sur le revenu irakienne n\u00b0 113 de 1982 modifi\u00e9e"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text css=””]<\/p>\n

La Facult\u00e9 de Droit \u2013 Universit\u00e9 de Bagdad a soutenu un m\u00e9moire de master intitul\u00e9e :<\/span><\/strong>
\n\u00ab Le syst\u00e8me administratif des op\u00e9rations de d\u00e9tection de l\u2019\u00e9v\u00e9nement g\u00e9n\u00e9rateur de l\u2019imp\u00f4t selon la loi irakienne de l\u2019imp\u00f4t sur le revenu n\u00b0 113 de 1982 modifi\u00e9e \u00bb,<\/span><\/strong>
\npr\u00e9sent\u00e9e par l\u2019\u00e9tudiante Raghad Talal Malak, en droit public, le dimanche 29\/06\/2025.<\/span><\/strong><\/p>\n

Le jury \u00e9tait compos\u00e9 de :<\/span><\/strong>
\n1. Prof. Haider Wahab Abboud \u2013 Pr\u00e9sident<\/span><\/strong>
\n2. Prof. Ibrahim Hamid Mohsen \u2013 Membre<\/span><\/strong>
\n3. Dr. Rabab Khalil Ibrahim \u2013 Membre<\/span><\/strong>
\n4. Prof. Ammar Fawzi Kazem \u2013 Membre et superviseur<\/span><\/strong><\/p>\n

Le\u00a0m\u00e9moire visait \u00e0 analyser les proc\u00e9dures et m\u00e9thodes de d\u00e9tection et d\u2019\u00e9valuation de l\u2019\u00e9v\u00e9nement g\u00e9n\u00e9rateur de l\u2019imp\u00f4t, pour une bonne application par l\u2019administration fiscale, informer les contribuables de leurs droits et devoirs, et proposer des solutions pour lever les obstacles rencontr\u00e9s.<\/span><\/strong><\/p>\n

le m\u00e9moire comporte trois chapitres :<\/span><\/strong>
\n\u2022 Chapitre 1 : Pr\u00e9sentation de l\u2019administration fiscale et de l\u2019\u00e9v\u00e9nement g\u00e9n\u00e9rateur de l\u2019imp\u00f4t<\/span><\/strong>
\n\u2022 Chapitre 2 : M\u00e9thodes de d\u00e9tection de cet \u00e9v\u00e9nement<\/span><\/strong>
\n\u2022 Chapitre 3 : Proc\u00e9dures suivies par l\u2019administration fiscale pour cette d\u00e9tection<\/span><\/strong><\/p>\n

Parmi les recommandations principales :<\/span><\/strong>
\n1. Insister sur l\u2019obligation des organismes d\u2019\u00c9tat de respecter les dispositions de la loi fiscale (certificats, attestations de non-redevance, retenues \u00e0 la source, blocage des transactions, interdiction de voyager, etc.)<\/span><\/strong>
\n2. Cr\u00e9er annuellement des commissions de contr\u00f4le sur le terrain dans toutes les branches de l\u2019administration fiscale, et une division sp\u00e9ciale pour superviser ces commissions<\/span><\/strong>
\n3. Mettre en place des proc\u00e9dures plus d\u00e9taill\u00e9es pour l\u2019audit, incluant l\u2019examen des comptes annuels, rapports d\u2019auditeurs et contr\u00f4les sur le terrain quand n\u00e9cessaire.<\/span><\/strong><\/p>\n

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