The Profits of Illegal Businesses in the Iraqi Income Tax Law

The profits of unlawful businesses are those which are in violation of law and public regulations and morals, that is, violating public order and morals. Presently they are numerous and various. What increases its importance is that they have not been enacted by law whether in the Iraqi law of income tax or in the laws in comparison. Therefore, the door is wide open before jurisprudence and judgment to have their own say. Some of them have supported the subjection of unlawful income to tax and some others have denied that.