مؤشرات الأداء الضريبي في الموازنة الفدرالية ودورها في ترشيد توجهات إصلاح النظام الضريبي في العراق

دراسة مقارنة للموازنة الفدرالية للعامين 2006و2

الملخص

The research dealt with tax performance indicators in the federal
budget and its role in rationalizing the directions of reforming the tax
system in Iraq. The role of performance indicators in determining the
areas of reform was explained. One of the main reasons is the lack of tax
awareness among both tax administration and taxpayer. In improving the
overall picture of the performance of the tax system in all areas and in
order to achieve the objectives of the tax system and reform is mainly
related to the ability of those working on tax legislation and tax policy in
building the structure of the tax system in Iraq and achieve efficiency
and counting the most important conclusions were to identify the
shortcomings of the current system in two main areas:
The current system lacks flexibility to adapt to economic conditions
and deal with new developments.
- The lack of a sound and fast tax administration policy that is free from
prejudice and exaggeration, in addition to the administration's reliance
on arbitrary discretion in determining the amounts of taxation.
The most important recommendations were: Adoption of the
proposed reform indicators, including the preparation of an electronic
collection system to facilitate the collection process and reduce
corruption and extortion experienced by the taxpayer when dealing with
several parties to determine the tax base and linking the electronic
collection system with the e-government system to tighten the taxpayer
to pay the tax without delay through Direct deduction.