Assessment of Iraq-Turkey tax systems in the globalization process and suggestions for Iraq tax system

With globalization, a set of changes has occurred in our life. These changes affect our life in both positive and negative ways. It also urged governments to support these positive consequences and to take some measures against the negative ones. Tax competition, transfer pricing, e-trade and tax heavens which have emerged with the globalization movements affected tax system negatively. Thus, governments have made some necessary adjustments in their tax systems by using their taxation power. Also, countries have been aiming to reduce the effect of these problems by making international agreements.Economy of Iraq has got behind the trends taking place around the world because of the wars that Iraq involved in. The purpose of this study is to compare Iraqian and Turkish tax system with regard to developing trends worldwide. As a result, some suggestions were proposed for the tax system of Iraq by utilizing the tax systems of both Turkey and other countries. In this context, some arrangements that is intended for the tax system of Iraq and some other tax suggestions are aimed to be placed.