Abstract
Abstract Estate ( Built ) tax is considered as one of the important constituents of tax system in Iraq and especially in the Iraqi Kurdistan region. It is a typical direct income tax which is also dual and it has contradictory and bilateral effects. The important summary of the research is : Being one of the sources of mass income of a country, estate tax attempts to reinforce and support the government through achieving the aims of society. This is done through the general expenditure of this tax which contributes, in a limited degree, to cover the financial and the funds aspects. There are many important suggestions to solve the above mentioned broblem such as : 1. Getting review of bilateral effects of built tax (The basic and additional ) . 2. Imposing the built tax on the net income as a base of the tax . 3. Revise the exemptions of this tax base , especially some big buildings which discluded . .
