Vol. 5 (04) pp. 1331-1338 DOI: 10.21474/IJAR01/3951

THE CONCEPT OF CORPORATE TAX, TAX REFORM AND COMPARISON OF CORPORATE TAX RATES IN SOME COUNTRIES.

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  • Cihan University, College of Financial & Administration, Sulaiymani, Kurdistan Region, Iraq.
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Abstract

This paper presents information and research on the corporate tax to help better understand and evaluate arguments presented in the tax reform debate. This report first reviews the structure of the corporate income tax. Data on which companies pay the corporate tax and the international comparison of corporate tax rate are also being discussed on this paper. And the comparison of the three countries Iraq, USA and Malaysia will be discussed and Next, the economic effects of the corporate tax are reviewed, including a discussion of the purpose of the corporate tax, and how to evaluate alternative corporate tax systems. The paper views broad reform options and concludes with some recommendation for better tax system.

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How to Cite This Article

Munadhil Abd Aljabar Alsalem, Ali Abdulridha Jabbar and Ali Omer Mohammed. (2017); THE CONCEPT OF CORPORATE TAX, TAX REFORM AND COMPARISON OF CORPORATE TAX RATES IN SOME COUNTRIES., Int. J. of Adv. Res., 5 (04), 1331-1338, ISSN 2320-5407. DOI: https://doi.org/10.21474/IJAR01/3951

Corresponding Author

Ali Abdulridha
Lecturer
Creative Commons Attribution 4.0 This work is licensed under a Creative Commons Attribution 4.0 International License.