أثر السياسة الضريبية في تمويل الموازنة العامة في العراق للفترة 2011-2017

Abstract EN

That the proportion of the contribution of tax revenues in the federal budget is very small compared to the contribution of oil revenues and this leads to negative repercussions on the Iraqi economy and become a budget for the rise and fall of oil prices, This is a problem that needs to be studied to determine whether the change in tax policy, according to the decision of the Iraqi government to increase indirect taxes instead of direct taxes, such as increased taxes on the import of cigarettes, alcohol, sales and others approved by the budget of 2018 through the study of tax indicators for the period 2011-- 2017 to indicate whether the economy is liable to increase the tax rates or to add new taxes, in addition to the use of scientific and statistical methods in the analysis of the relationship to indicate whether the impact of tax revenues on public expenditure through some general statistics(Mean arithmetic and standard deviation), Pearson simple line correlation coefficient, linear regression analysis, (ANOVA) analysis.

The study concluded that new taxes could be imposed for unutilized tax capacity, taking into consideration some of the constraints that need to be addressed in order for the tax to achieve its goal of increasing revenues.

That the proportion of the contribution of tax revenues in the federal budget is very small compared to the contribution of oil revenues and this leads to negative repercussions on the Iraqi economy and become a budget for the rise and fall of oil prices, This is a problem that needs to be studied to determine whether the change in tax policy, according to the decision of the Iraqi government to increase indirect taxes instead of direct taxes, such as increased taxes on the import of cigarettes, alcohol, sales and others approved by the budget of 2018 through the study of tax indicators for the period 2011-- 2017 to indicate whether the economy is liable to increase the tax rates or to add new taxes, in addition to the use of scientific and statistical methods in the analysis of the relationship to indicate whether the impact of tax revenues on public expenditure through some general statistics(Mean arithmetic and standard deviation), Pearson simple line correlation coefficient, linear regression analysis, (ANOVA) analysis.

The study concluded that new taxes could be imposed for unutilized tax capacity, taking into consideration some of the constraints that need to be addressed in order for the tax to achieve its goal of increasing revenues.