أهمية إصلاح النظام الضريبي في الأردن و دوره في الإيرادات العامة للمدة (1989-2016)‎ مع إمكانية استفادة العراق من تجربة الأردن

الملخص EN

Tax is associated with the existence and development of the state.

Each state is in need of revenues to meet its increasing general needs.

Taxes have many goals including the financial and funding role and economic role.

Taxes play vital role in enabling the state to interfere in various faces of economic life.

The study aimed to analyze the reality of the Jordanian tax system and a cycle in providing the general budget with the financial revenues necessary to finance public expenditure, the study indicates that the main source of public revenue in Jordan is tax revenues which contribute 60.17% of public revenues.

As for Iraq, the reality of the Iraqi tax system was presented.

The study concluded that the non-diversification of the constituent sectors of the GDP in Iraq, the weak role of the private sector and reliance on oil revenues by up to 95% The marginalization of the role of taxes in financing.

The researcher recommends the need to conduct an extensive and planned study in advance before working on the amendment and development of tax legislation, including laws, regulations and instructions, to gain the respect and confidence of individuals in the tax law, as well as simplifying tax procedures and facilitating taxpayers.