تحليل قرارات الخصخصة و أثرها على الحصيلة الضريبية

الملخص EN

Privatization is considered as a cure for the problems of public sector companies in general and oil sector companies in particular.

for the purpose of implementing privatization, a plan must be drawn up that takes into account the tax effect on the profitability of these companies and their financial positions.

the research problem was formulated and stated that "there is a great waste of public funds of the state, including tax revenues through the privatization of public institutions or establishments, for example the Iraqi oil sector in general and the filling stations of the petroleum products distribution company in particular, because of uncontrolled activity which leads to theft and looting and thus reduced tax revenues.

"the objective of the research was to choose the appropriate method of privatization to increase tax revenues and also evaluate the success of this method by comparing similar economic units by adopting the financial analysis in the study of activities of sectors or enterprises to choose the appropriate method of decision-making or appropriate method for privatization.

the main conclusions of the research show that the control process should be in all stages of privatization with the emphasis that there is a committee to control the process of privatization programs after implementation in order to ensure the success of the privatization process and thus increase its taxable income.

finally, the most important recommendations should be the establishment of a special department in the general authority for taxation to carry out the process of tax accounting for public institutions, which have been privatized, especially fuel stations due to their high financial returns.