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The study's overarching goal is to confirm the reality of internal control system in the Iraqi General Tax Authority's is compatible with the most recent version of the COSO-framework and to measure the impact of adopting its components as evaluation criteria on tax revenues. By surveying a sample of senior and middle management members within the General Tax Authority, the researcher designed a questionnaire containing (93) questions as a means of measuring the study's two variables, the internal control system as the independent factor, with tax revenues serving as the dependent variable, and assessed according to the standards and guidelines of the COSO-framework.  A five-part matrix including "control environment", "risk assessment", "control activities", "information & communication", and "monitoring" formed the basis of the study. The entity under examination had an average level of application of the COSO-framework's internal control elements, according to the study results. Furthermore, it only showed a statistically substantial impact on the control activities and control environment components of the framework, while the remaining components had no significant effect. This may indicate the possibility of functional overlap between them, and that their effect does not appear independently except in actual integration with the rest of the framework components, which is consistent with the integrative nature of the COSO framework. The results also indicate deficiencies in the implementation of some internal control elements, which negatively impacted tax revenues. The study concluded that the Tax Administration must restructure its internal control system by adopting international control frameworks, most notably the COSO-framework. It highlights the importance of issuing formal legislation that imposes on the government sector the necessity of adopting an integrated internal control system that serves as a guide for government units to guarantee the efficacy and efficiency of governance control.