نموذج مقترح للضريبة على الشركات النفطية العاملة في العراق

الملخص EN

The main objective of the current study is to implement the suggested work proposals to increase the strategic management efficiency for the state financial policy, which can be achieved through the effective role of the financial institutions in strategic management and controlling the financial policy tools.

These tools would enable the state in estimating and proposing the general budget of the state to reach the economic goals that the executive government hopes to achieve.

These goals are currently difficult to achieve due to complete dependency on oil revenue.

Therefore, there is a need to diversify the income sources of the state and one way of achieving this is by implementing a tax system on the oil companies in Iraq.

However, the current tax model is not effective and there is a need for an effective tax model, and hence this study suggests a necessary consideration for clear strategic plan that can help to achieve the financial policy goals and social prosperity through improving tax rules implementation.