تصميم إطار مقترح لضريبة المبيعات بما يتلاءم و متطلبات البيئة العراقية في زيادة إيرادات الموازنة العامة

الملخص EN

The research aims at presenting an analytical presentation of the concept of sales tax and its importance in increasing the revenues of the general budget of the state by setting a proposed framework.

Therefore, the problem of research is not to include goods and other services with sales tax.

The researchers tried to highlight the importance of this tax in that it is multiple and complex, It is imposed on goods and services at a low price to obtain the largest financial resources to finance the revenues of the general budget, as well as their use to encourage investment and savings in Iraq, so the sales tax is a requirement for tax reform.

In order to achieve the objectives of the research, the research relied on the premise that the optimal use of sales tax leads to an increase in tax revenues, and then raise the revenues of the state budget.

The research reached a number of conclusions, the most important of which are: 1.

The sales tax is an indirect tax and is characterized by the abundance of the proceeds per month.

The proceeds may be equal to the value added tax, thus it is considered a renewable resource in the financing of the state budget.2.

The proposed sales tax requires efficient human staff to manage them, as well as a change in the administrative structure of the General Authority for Taxation.

The research has reached several recommendations, the most important of which are: 1.

The sales tax shall be applied to goods and services.2.

The proposed sales tax shall be managed by efficient human cadres.

Awareness campaigns shall be initiated by the General Authority for Taxation, which shall help the community to accept this tax and its success.