الاقتصادية للضرائب الكمركية في الميزان التجاري في العراق للمدة 2004- 2018

Abstract EN

The aim of the research is to measure the effectiveness of the customs tax in the trade balance in Iraq using methodology Autoregressive Distributed Lag Model (ARDL), Among the most important conclusions reached by the research: The ence of customs protection in Iraq due to the "Iraq Reconstruction Tax" law The ence of customs protection in Iraq due to the "Iraq Reconstruction Tax" law, which used to collect only 5% of all goods imported into Iraq.

Contributed to producing negative results on the trade balance that led to a deficit in his accounts, and it showed The results of the unit root tests for the variables the research that the variables for the time series are stable at The first differences, by using unit root tests according to the Dickey Fuller Augmented tests and the Phillips-Perron test which indicates that these chains are integrated.

from first class [I~(1)].

The results of the standard model (ARDL) proved that there is a common complementarity relationship and a long-term balance between the variables And the existence of a positive relationship between customs revenues and the trade balance during the period 2004-2018, And that any increase in customs revenues by (1% ) leads to an increase in the balance of trade balance by (26.68% ), These results confirm the positive and effective effect of customs taxes and their role in reducing imports to record cash surpluses in the trade balance.