ضريبة المبيعات ودورها في تمويل الموازنة العامة

Abstract EN

Taxes have an instrumental part in financing public budgets, and renewable revenues that supply the public treasury to end up its deficit in periods of financial and economic crises, especially income oil countries depending on one source.

They are often affected by low oil prices, which affects their revenues in general, so they resort to taxes which is the most important way to bridge the deficit and achieve financing.

Sales tax is among these taxes.

Although it is relatively new in Iraq, it was imposed for the first time under the dissolved Revolutionary Command Council Resolution No.

36 of 1997.

It is an in kind tax which does not take into account the taxpayers' social burdens and the financial ability.

The latter is borne by the ultimate buyer, who is often those with limited incomes.

However, its role in financing the general budget, whether permanent or temporary, which was imposed under the laws of public budgets, cannot be denied.

The ence of an independent special law dealing with its provisions, and the lack of proof of its base due to its differences from year to year, made it lose its weight among the other taxes.

This is due to its imposition under temporary laws, the general budget, and an administrative decision that did not address all its details, but rather referred every deficiency in it to the Income Tax Law, which is the General Law.

However, it is considered one of the essential taxes and becomes more and more important in Iraq when it is regulated by a special and independent law