Obstacles to tax accounting in digital currency trading in Iraq (Case Study)

Abstract

The research aims to study the obstacles of tax accounting in trading digital currencies in Iraq, and the mechanism of tax accounting by reviewing some international tax systems, where the research sample was chosen to include a number of employees (the General Authority for Taxes, and those interested in trading digital currencies), and a questionnaire was developed and distributed to A sample of (90) individuals, male and female, of various academic qualifications, from which (86) questionnaires valid for analysis were retrieved. In order to process the data, a set of statistical methods were used, most notably the arithmetic mean, standard deviation, correlation coefficient (spearman) and regression coefficient using the statistical program (spss). The research concluded that there is a correlation and a positive impact of the obstacles of tax accounting on the trading of digital currencies, but the most prominent recommendations are the need to reconsider the income tax law No. By taking advantage of the global tax systems to deal with cases of tax accounting for such transactions in the future.