Tax Evasion in Iraq and its Impact on Social Responsibility Accounting “An Applied Study in the Babylon Tax Department”

Abstract

Taxes are considered financial revenues because they are one of the sources that can provide revenues that the state relies on to determine its financial policy, in addition to including its economic, political and social goals in order to distribute wealth and stimulate investment and savings. The purpose of the study is to improve corporate social responsibility by raising knowledge and awareness of the significance of tax compliance and its effects on society and the environment, as well as to encourage them to adopt ethical and sustainable tax practices , and enhancing corporate social responsibility and motivating them to adopt sustainable and ethical tax practices, which is an important tool for improving companies' tax performance and enhancing their role in supporting sustainable development and achieving a balance between financial, social and environmental concerns. It is of great importance in enhancing transparency and integrity, which contributes to increasing the level of transparency and integrity in corporate tax operations, which enhances trust between companies and the communities in which they operate. The study relied on the use of a questionnaire based on direct examination to understand the impact of tax evasion on social responsibility accounting for a sample of employees in the Tax Department of Babylon Governorate. 75 questionnaires were distributed to conduct the statistical analysis of the study. By analyzing the questionnaire, conclusions can be drawn about the extent of the impact of tax evasion on social responsibility accounting, and identifying aspects that can be improved or enhanced. Based on the results, the study will provide practical recommendations on the most important treatments that limit tax evasion through the tax law, spreading tax awareness, and explaining the impact of evasion on society and the environment.