الضريبة على القيمة المضافة و إمكانية تطبيقها في العراق

الملخص EN

The Value Add Tax has many qualifies excels out the other taxes، and the financing role considers the main role which the VAT playing as well as other roles like controling of consumption ،expenditure and enhancing growth rates.

In addition VAT became the main feature of the modern taxes systems weather in developed or developing countries.

The paper dealt the main reasons behind depending VAT in Iraq and the main obstacles will be faced the tax administration if depend it.At last the paper suggested a simplified model to apply VAT on Iraqi tax system taking into account the privacy of tax administration and the environment of Iraq economy in general.