العلاقة بين الفساد و اقتصاد الظل في العراق : مقاربة تجريبية

الملخص EN

jel: K40, K42, K49.

The research problem ends with the fact that the Iraqi economy, since 2003, suffers from the evasion of a large proportion of legitimate and illegitimate economic activities that operate outside the legal, accounting, and tax frameworks, thus the official economy Loses the internal financing of the puplic budget, Subsequently, the government is forced to borrow abroad.

The importance of the research lies in answering the following questions: is corruption a cause or consequence of the shadow economy? is the relationship between corruption and the shadow economy an alternative or complementary in Iraq? , what is the size and direction of the relationship between corruption and the shadow economy in Iraq? .

The research aims to monitor the nature of the relationship between corruption and the shadow economy in Iraq, that is to say estimating the size of the shadow economy, through the ratio of the shadow economy to the non-oil GDP.

The research concludes that the government should take measures that would limit the activities of the shadow economy and prevent their expansion, by reducing tax rates and lessening the burden of taxation, in a way that stimulates increased tax compliance.

In addition to drafting tax legislation laws in a perfect, clear, and accurate manner, and reviewing them periodically, so that the taxpayers do not have an opportunity to take advantage of any legal loophole in them, and to use them as a pretext for tax evasion, and to flee to towards the shadow economy.

Key words: Corruption, the shadow economy, the direction of the relationship between them.

Jel Classification Codes: K40, K42, K49.