الحوافز الضريبية و دورها في نمو القطاع الصناعي الخاص في العراق

الملخص EN

Iraq's economy has been inherited in the current phase reality industrially characterized by retardation and...

many of the problems and obstacles that limit his activity and his ability to work under the new economic policy characterized by free trade and the adoption of market mechanisms and economic criteria in the allocation of resources, rather than administrative procedures that were based in the past decades in light of the increasing regional and international pressures on Iraq, here is an urgent need to study each step in the formulation of economic policy, because it means drawing Iraq policy, including tax policy.

Today Iraq should Racing against time, as all countries do, to develop its tax systems, becouse the tax became encouraging tool for economic development, including the private industrial sector development and stimulate exports through the help of local products in the withstand foreign goods due to rationalization of tax breaks and study of the technical and economic terms and see how the economy benefit each of them..

The role of taxes to encourage development and investment through incentives granted but the question is- : Is that enough tax incentives to create a favorable environment for the development of the private industrial sector.

This is the question we are trying to answer it through our study of the private industrial sector in Iraq and the importance of incentives for it in our research.