السياسة الضريبية في العراق بين الواقع و الطموح الضرائب المباشرة أنموذجا للمدة (2004-2019)‎

Abstract EN

The General Tax Authority is one of the pillars and tools of financial policy and is responsible for collecting direct taxes in Iraq, as it constituted a percentage of the total tax revenue (65.6% ).

It is the corporate tax, which amounted to (29% ), followed by the salary tax at (27% ) during the study period (2004-2019).

Increasing tax revenue rates The tax base must be expanded and evasion reduced through the development of the administrative system in the General Tax Authority using modern technologies and programs (electronic automation), as well as the ease of tax collection, taking into account the modernization of laws such as the real estate tax law No.

162 of 1959 in force.

And in the third topic, the researcher concluded with a diagnosis of problems and obstacles, as well as a future vision for reforming the tax policy.