الآثار المالية للضرائب الكمركية في الاقتصاد العراقي

الملخص EN

Custom taxes are usually considered as one of the tributaries of the tax revenue.

They also play an important role in creating general revenue and so they contribute for the most part of the revenue in the developing countries.

But in Iraq, such taxes have been dramatically decreased due to the abrogation of the law of custom taxes No.

(77) in 1955 by the CPA (The Coalition Provisional Authority).

And by the sufficiency in imposing customs tax 5 % of the value of the imported goods which leads to reduce of revenue from the custom taxes.

Then lowness of contribution to the indirect taxes, tax revenue in addition to the general revenue.