The income tax is one of the most essential taxes, and it has played a key part in attaining the crisis revenues, which allow the state to meet its expenditures over the fiscal year. On the one hand, we discover that income loss,particularly for employees, has a number of consequences that lead to crises in the short and long term. While in force, this tax had a variety of consequences, including social, psychological, and economic and financial consequences. Through our research, these effects became clear to us, as well as the position of the Iraqi legislator on his multiple attempts to impose tax on the employee, as well as the fluctuation that occurred from attempts to impose or exempt them

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