In order to finance its public expenditures, the state relies on a number of different sources, the most important of which are taxes, which occupy a large place in most constitutions of states and ensure that they regulate them in special and independent laws to reduce the phenomenon of tax crime by providing for acts that are violations and the penalty they entail to protect public interests and provide legal protection for state revenues as one of the most successful means of achieving social justice and a tool to address various general economic phenomena, namely, the Iraqi legislation of the Income Tax Act. The property tax and the tax of the tax in addition to the non-tax penal laws and the statement of the competent authority in imposing these sanctions and the most important legal guarantees established and the extent to which these sanctions are appropriate and effective in reducing tax violations by practical and analytical study