قياس الجهد الضريبي في العراق للمدة (1990-2015)‎

الملخص EN

There are other sources of public revenues, including taxes as one of the tools of fiscal policy used by the state to achieve financial, economic and social goals.

In this sense, it is necessary to diversify the sources of public revenues so that the country can alleviate the crises and oil shocks by activating the role of taxes in financing the public budget, hence the importance of research.

Where the problem of research is the marginalization of the role of tax in finance, they constitute only a small proportion of public revenues, which is dangerous to the Iraqi economy and make them more vulnerable to external shocks and financial resources fluctuating.

The aim of the research was to identify the funding role of taxes and activate its role in financing the public budget in Iraq through the index of tax effort, where the variables of the function could explain (77%) of the change in the energy tax.