The right of tax examination for the employees of the tax administration in the Iraqi tax legislation

The authority to examine is one of the most important authorities for the freedom of individuals because it authorizes the tax administration to examine the secrets of the taxpayer through the examination of his papers, documents and correspondence, which leads to the disclosure of these secrets, but these secrets are not more important than the state's interest in collecting the tax and access to real income of the taxpayer. Among these methods that include the authority to examine or the right to examine to tax administration personnel. So the goal of tax administration is not to know the secrets of the taxpayer, but to access the total amount of the taxpayer, ie, the real income of the taxpayer