إمكانية تغطية العجز الحاصل في الموازنة العامة للدولة عن طريق زيادة الضرائب و الرسوم : دراسة تطبيقية في المديرية العامة للضرائب-السليمانية

Abstract EN

Tax is one of the most important tools of the financial policy of the state، and it is not only an essential resource for the public treasury، but also an effective means for the state to enter the standard of living and social life of its citizens by redistributing income، and it is divided into two basic types، namely direct taxes، the most important of which are income tax and tax is not Directness is among the most important of the value-added tax، since the tax is an important financial source in more than 136 countries، and in recent years، in many developing countries، the tax has been relied on within the framework of tax reform programs، and inflation at its abnormal rates is one of the most prominent phenomena Economic undesirable suffered by most of the economies of the countries of the world because of this effect of the overall economic and social areas and extends to the political as well، as well as its contact with the daily life of the citizen.

The Iraqi economy and the Kurdistan Region of Iraq have witnessed since the nineties and until now a sharp and continuous inflationary wave، which Paying the prices of many goods and services towards the continuous increase، taking into account the high prices، which is one of the main factors governing consumer، savings، production and investment decisions for economic and social units، 2012 Iraq witnessed in general and the Kurdistan Region in particular a decrease in oil prices if the cause of a large deficit in the state budget because Iraq depends to a large extent on the revenues of the source crude oil، hence the importance of the study as the researchers studied the possibility of relying on other returns to be resolved even to a degree Small replaces oil revenue .