A master's thesis at University'of basra College of Law discussed the crime of tax fraud.
Hamza Karim Jabbaran's letter included many Arab countries suffering from a lack of tax revenues, unlike developed countries that rely mainly on taxes as an important resource for the state treasury, which reflects positively on the state to carry out comprehensive development at all levels, but the decline in the tax revenues of Arab countries is a clear indication of the backwardness and rigidity of tax laws in these countries.