السياسة الضريبية في العراق ومتطلبات الإصلاح

Abstract

A successful and effective tax policy relies on a set of key rules and
adheres to them free of guess work and haphazardness therefore, a tax
system must be developed in which there is clarity in sitting priorities for
goals that are related to the economic, social, and financial reality and
most importantly an appropriate and coherent combination between tax
objectives and other economic policies.
The research aims to analyze direct and indirect tax revenues, with
indicating the size of each of them during the study period, and
identifying obstacles to maximizing taxes, whether direct or indirect, and
the tax revenue data in Iraq from (1995-2019) has been analyzed.
The study reached the following conclusion, and the most
important of which was that there was no effective direction and
planning, coordination and suitability between tax policy and economic
and financial policy, leading to the success of the tax policy, but rather
the main dependence on oil revenues, and neglecting the role of tax
revenues in the budget.
The study recommends an attempt to change and amend the tax
structure by creating new taxes such as value-added tax and pollution
tax, which represent a very abundant outcome of tax revenues in light of
the economic conditions in Iraq, in addition to the return of the customs
tax because the Iraqi economy depends mainly on revenues and for all
goods and services.