تحليل مؤشر هيكل الإيرادات العامة ومدى مساهمة الإيرادات الضريبية في هيكل الإيرادات العامة للمدة 1990-2019

Abstract EN

Taxation is one of the important financial policy tools that the state uses to bring about the desired economic and social changes, as the importance of the research is evident in the need to diversify the structure of public revenues in the rentier Iraqi economy through activating the financing role of tax from working to raise tax capacity to the maximum, and the research problem lies in the limited role of tax policy in diversifying the structure of public revenues and working to activate this role, as the fluctuations in oil prices at the global level from one period to another impose on Iraq to give great importance to the issue of diversifying the structure of public revenues outside the oil sector.