الإصلاح الضريبي و دوره في زيادة الإيرادات الضريبية في العراق : رؤية مستقبلية

الملخص EN

This study deals with the issue of tax reform and its role in increasing tax revenues according to a future vision in order to diagnose the weaknesses and imbalances in the Iraqi tax system, which led to a decrease in tax revenues and provide a vision for the future tax reform which can lead to an increase in these revenues through the use of analytical method Descriptive as well as inductive and deductive method.

The study was based on three topics, the first dealt with the tax system and tax reform notional and dimensions.

The second topic dealt with the problems of the tax system and its impact on tax revenues in Iraq, while the third topic dealt with the proposed tax reform and its role in increasing tax revenues (future perspective).