Author(s): Khaldoun Salman Mohammed, Saleh Mahdi Hammadi
The study aimed to identify the legal exemptions as exemptions of a personal nature. These exemptions are granted pursuant to the personal tax principle that takes into account the personal circumstances and family considerations that provide the minimum living standards and family burdens for the taxpayer, whether he is single or married, and these tax exemptions are one of the important means to raise the volume of tax revenues, The results of the study showed that the application of legal (personal) exemptions participates in embodying one of the pillars of the justice base in a way that reduces psychological pressure on the taxpayer and increases his conviction, awareness, and duty to pay the tax, which generates positive behavioral patterns that prevent him from attempting tax evasion, and this leads to regular revenue flows Tax to finance the state treasury The study recommended that the tax legislator establish legislation and laws that determine the amount of exemptions granted to taxpayers that keep pace with changes in economic and social conditions that take into consideration the considerations of achieving tax justice.