دور الضرائب في الإصلاح المالي و مواجهة الأزمة المالية

الملخص EN

This study gains its significance from the role that tax income which plays in gain of the resulting deficit of the Iraqi budget as well as its implications for the future of development in Iraq, as tax income of all kinds is an important source of financing for the public budget in the majority of the world, as it directly contributes to financing public expenditures, besides using to achieve the political, economic and social aims, in addition to the importance of this study for examining the role of tax policy in facing economic crises also its task in the process of economic reform, its task in supporting and achieving economic and social development goals, moreover the extent of its efficiency in attracting investment and export support.