ضريبة المبيعات بين المستهلك و الحصيلة الضريبية

الملخص EN

The aim of the research is to identify the cumulative effects that the sales tax will have on consumer behavior in the extent to which he is willing to purchase communication services or not, and whether it will lead to an increase in the profitability of the telecom companies and then the tax proceeds or vice versa The research dealt with the problems related to sales tax in a way that affects the final consumer and increase the tax revenue.

What are the factors that will lead to an increase in the tax revenue related to the increase in the number of sales of telecommunications companies for the telecommunications service and what are the factors that led to the transfer of the tax burden from the communication companies to the end consumer? The research was based on individuals for the sample that can achieve the research objectives from the affiliates working in the General Tax Authority, in addition to distributing the questionnaire to some workers in the field of mobile phone services and citizens using these services.

The number of distributed forms reached (60) forms, in addition to Using computer statistical programs (SPSS) and (Microsoft-Excel) to deal with data and extract results The research reached many results, the most important of which are : from the viewpoint of consumers who benefit from telecommunications services in all their directions, they see imposing this ratio, i.e.

20 % on doing sales, not profits, negatively affecting them and their income without providing discounted or distinguished services he research reached many recommendations, the most important of which are : Work seriously to reduce the percentage imposed on telecommunications services in a manner that takes into account the living conditions of the Iraqi citizen, and to use advanced methods of taxation, such as on the telecommunications spectrum, so that companies are obligated to pay without the ability to transfer the burden to the consumer