مدى إمكانية تطبيق الضريبة على القيمة المضافة في جمهورية العراق و دورها في تمويل الموازنة الاتحادية

Abstract EN

The study concludes by recognizing the importance of taxes in financing the general budget of the state and increasing the proportion of taxes within the revenues of the general budget of the state and the extent to which the value added tax can be applied in the Republic of Iraq because it has an important role in increasing the state budget revenues.

Added value in Iraq and try to overcome the obstacles facing their application now, The research found that taxation plays an important role in financing the state budget, including value added tax, because it is not possible to implement it at the present time because of the lack of the necessary inputs to implement this system with the possibility of future regulation