Legal nature of evidence in case of appeal of decisions in administrative order and tax disputes: legislation of the Republic of Iraq

The article reveals an attempt to explain and illustrate the importance of evidence in cases of appeal of decisions in administrative order and tax disputes within the provisions of the relevant legislation of the Republic of Iraq and the Law of the Republic of Iraq of 1982 No. 113 "On the income tax". The legal view of legislative authority of the Republic of Iraq concerning determination of the concept "evidence" in case of regulation of tax disputes and appeal of decisions in administrative order is analyzed.