ضريبة الدخل و دورها في الإيرادات العامة في العراق : دراسة تحليلية للمدة (1990-2016)‎

الملخص EN

This study deals with the subject of income tax and its role in public revenues in Iraq for the period (1990-2016 ) in order to present the reality of the income tax in Iraq and its development paths, in addition to analyzing its role in public and taxes revenues and finding the most prominent problems that led to the decrease of proceeds and make some proposals for reform.

The using method it's the analytical descriptive approach in addition to the inductive method for the importance of the two methods in the analysis of various economic phenomena.

The study dealt with three topics, the first dealing with the development of income tax in Iraqi legislation.

The second topic dealt with the contribution of income tax in tax revenues, while the third topic dealt with income tax problems and proposed solutions for reform.