KMAN Publication Incorporation Interdisciplinary Studies in Society, Law, and Politics 3060-5687 4 Serial Number 15 2025 10 01 The Position of Justice and Tax Evasion in the Legal Systems of Iraq and Lebanon and Its Issues The Position of Justice and Tax Evasion in the Legal Systems of Iraq and Lebanon and Its Issues 1 11 10.61838/kman.isslp.4.4.19 EN Journal Article 2024 11 29 <p>Tax evasion is a serious problem in many countries, including Iraq and Lebanon. In these countries, tax evasion occurs for various reasons, including insufficient oversight, widespread corruption, and weaknesses in tax laws. Many citizens lack the motivation to pay taxes due to widespread corruption in government institutions and a lack of transparency. The aim of this article is to understand and explore how tax evasion is addressed and the status of tax justice in the legal systems of Iraq and Lebanon. The research method used in this article is analytical-comparative. It is evident that studying other legal systems can identify their experiences, weaknesses, and strengths, which can be beneficial for domestic legislators. This issue underscores the necessity of this research. The main question posed by this article is how the position of justice and tax evasion can be evaluated in the legal systems of Iraq and Lebanon. The findings indicate that Iraq has codified laws since 2003; however, it still faces challenges in achieving tax justice and preventing tax evasion. Lebanon, despite having enacted laws since the 1970s, appears to have outdated and ineffective regulations regarding tax evasion and tax justice due to its prolonged civil wars.</p> https://journalisslp.com/index.php/isslp/article/download/240/781