الدور الاقتصادي للضرائب الجمركية في العراق

الملخص EN

Customs taxes in Iraq has gone through four stages beginning in the stage of Ottoman and the British occupations and then the stage of independence and the monarchy, ending with the Republican stage, it is on several types according to the direction that looks at it, it includes according to its nature the "incoming tax which contained the entrant goods in the customs state borders", "the out coming tax, i.e., the goods that come out of the customs range of the state", "transit tax and its containers", and "goods in transit".

According to its identification, they are all from valorem, qualitative and mixed taxes, and especially in Iraq the valorem tax is applied.

So, the customs taxes have an economic role.

The economic assimilates in supporting all sectors of industry and agriculture in terms of the exemption of its imports according to the law of customs tariff number (22) for the year (2010), as well as its attraction to invest in the country through the large exemptions "from taxes for 10 years" for projects which have investment license from the General Authority for Investment, The financial role although they are low, in addition to its role in public health in terms of imposing reduced taxes on necessary goods and public security and imposing high customs taxes and supporting quality sectors like "education and research".

So, the aim of the research is to study the conceptual framework of the customs taxes and the economic role, with some of the solutions to increase their relative importance.