الأهداف التنموية للأصلاح الضريبي في العراق و دور المؤسسات المالية الدولية في تفعيلها

الملخص EN

Now a day the taxes play a critical role in maintaining the financial resources of governments, making it a reliable way in many countries.

The tax system considers as sustainable resource depending on the commercial and industrial economy.

Even in such an economy, the tax system must apply to the optimal level to achieve its benefits.

In this context, the tax system repair is an essential requirement for these countries seek for economic development in a recent global change.

Most countries adopt tax repair policies considering international economic developments to enhance their local economies.

The reason to make these changes in the internal tax system is to avoid the imbalances and defects in this system and incapacity of them budged.

To avoid these dilemmas the governments, increase the tax rate or increase the range of tax depending on international financial institutions roles.

However, these roles could be fit or not to a particular social and economic situation in the borrowed country.

Iraq considers one of the countries that repair their internal tax system because of the inability of this system to respond to economic and social changes.

In addition, the need for changes was to maintain general incomes since the Iraqi economy depend mainly on oil industries.

Furthermore, the tax system repair is required not just because the role of the international financial institution does not fit with the internal social and economic system but also because of the community misunderstand the tax benefits, unpaid tax and low competence of tax management