ضريبة القيمة المضافة و إمكانية تطبيقها في النظام الضريبي العراقي

الملخص EN

Value added tax (VAT) is one of the taxes throughout the world .Its importance comes from being adopted rapidly by the states thereon.

Iraq needs such a tax in the light of trends towards the liberalization of trade and the establishment of free zones, which aim to abolish customs duty, also the growth of income per capita contributed to the increase of unbalanced consumption in Iraq.

Therefore, the application of VAT in Iraq contribute to make up the shortfall in tax revenue ,the rationalization of the increase in consumption spending, and encourage to direct the increase in income towards savings.

This has been proved in a way of tables analyzing of tax revenues in Iraq for the period 1990-2012 and through the surveys of the family budget, a proposed mechanism for the application of VAT in Iraq has been submitted.