Abstract
The article attempts to determine the potential impact on the taxation of income of telecommunications companies of qualitative indicators for assessing the services provided to the population and for the purposes of tax accounting and their impact on the implementation of the principle of tax certainty. As a result of the study on the example of telecommunications companies in Iraq, the author came to the conclusion that the introduction of this change in the calculation of the tax base and the method of tax accounting used by telecommunications companies will not lead to a violation of the principle or rule of tax certainty on the basis of a set of criteria adopted by the author and built on based on his opinion above.
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