تقييم أداء الواقع الضريبي في العراق للمدة 2003-2016

Abstract EN

Taxes are one of the most important pillars on which the state is based to finance its expenses Taxation has accompanied the existence of power in different societies، because of their financial، economic and social importance In view of the importance of taxes in the life of the Iraqi society، the research is expected to show the effectiveness of the performance of the tax reality in Iraq، especially after the passage of the circumstances of Iraq and economic events such as fluctuating oil prices and increase government spending significantly during the period under study، as will be the effectiveness of the tax system with recent indicators As well as the prevailing indicators for assessing the tax system