THE PRINCIPLE OF TAX CERTAINTY: MODERN PARADOXES

UDC 336.22
DOI: 10.36871/ek.up.p.r.2023.08.02.015

Authors

Radhi Ali Kareem Radhi
Ural Federal University named after the first President of Russia B. N. Yeltsin, Yekaterinburg, Russia

Abstract

The article attempts to determine the potential impact on the taxation of income of telecommunications companies of qualitative indicators for assessing the services provided to the population and for the purposes of tax accounting and their impact on the implementation of the principle of tax certainty. As a result of the study on the example of telecommunications companies in Iraq, the author came to the conclusion that the introduction of this change in the calculation of the tax base and the method of tax accounting used by telecommunications companies will not lead to a violation of the principle or rule of tax certainty on the basis of a set of criteria adopted by the author and built on based on his opinion above.

Keywords

taxes, tax certainty, tax certainty, telecommunications companies, general characteristics of telecommunications companies, legal certainty, standards of tax certainty, disadvantages of waiving tax certainty.