نحو إستراتيجية لإصلاح ضريبي داعم للنمو الاقتصادي في العراق: دراسة تحليلية

الملخص EN

The tax system in most modern countries represents a cornerstone of central finance and an important source of revenue that creates social development and prosperity.

the application of tax laws in society achieves many results, the most important of which is the practice of equitable distribution of wealth, organizing the process of transferring percentages of investment funds and private funds to the needy and people with special needs, and dedicating the infrastructure of countries.

it was found through the research that the contribution of tax revenues to financing the general budget in Iraq is very weak compared to what the tax contributes to in regional and other countries.

the researcher concluded that the tax policy in Iraq is characterized by its low level of performance and its inability to introduce tax reform mechanisms during the previous period, the lack of high coordination with the state sectors, the inflexibility of the tax law and its inability to interact with the innovations of human thought in modernization and reconsideration of tax laws.

also, the mechanisms of tax reform in Iraq need a tremendous effort at various political, social and legal levels to achieve an effective tax system