انعكاسات إصلاح النظام الضريبي في القانون العراقي على الاستثمار

Abstract EN

In light of the current situation and of the country & apos; s suffering from difficult financial and economic conditions, as a result of various accumulated factors and new ones related to the outbreak of the corona epidemic and the decline in the revenues of exported crude oil due to the decline in international prices and the reduction of its production, we continue to talk about the importance and the need to review in an integrated manner the economic and financial policy pursued.

in this context, tax reform is addressed.

The need to maximize this resource, whose contribution to the general budget does not exceed, at best, 2 per cent.

it is known that the imposition of direct and indirect taxes in an economy that depends entirely on oil resources is not uncommon, and the proportion of such taxes is often symbolic.

Tax reform is supposed to be an effective financial means to fairly redistribute income and wealth, and stimulate specific economic sectors and activities according to the needs of the country, The most important of which is investment, in other words, that efforts to reform the tax system should be linked with those that deal with oil as wealth, meaning that this wealth is used in the areas of reconstruction, investment, service provision, and improving the standard of living for citizens, making it a means to achieve justice, and better invest in state resources and provide public services.