Tools for achieving sustainable development in tax system A Comparative legal study

Section: RESEARCH
Published
Aug 4, 2025
Pages
107-136

Abstract

Sustainable development is one of the main objectives that countries seek to achieve. It is the entrance to social welfare according to the goals adopted by countries in the International Charter, which aims to achieve economic and social growth in a manner that positively reflects on the lives of their people. tax system one of the main frameworks through which the system of sustainable development objectives works. It is an applied field that produces its effects positively or negatively according to the plans and according to what is being implemented. The mechanisms of this implementation, including tax legislation and the administration that implemented this legislation, And the study focusing on both Bahraini and Iraqi tax system .

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