مساهمة الخصخصة في إيرادات الضرائب : بحث تطبيقي على عينة من محطات تعبئة الوقود

Abstract EN

The tax revenues achieved through projects of transition to private sector are regarded as an important source for using in achieving political, economic and social objectives.

Since Iraq is heading towards free market economy, new strategies should be adopted to reform the taxation system from by a qualified taxation management office and to activate the taxation policy and to reconsider legislation in relation to the aware of the legible to the importance of disclosure of their taxable real income in order to arrive at contribution of privatization in the taxation revenues for the important role effect on economic activities.

In the light of the above, the research is based upon a hypothesis which stipulates that privatization contributes to the increase of tax revenues.

For the importance of the revenues achieved, the research comes to show the contributions of privations through tackled the procedure of study and previous studies, while studied the conceptual framework of the privatization and taxes in general.

And the study tackles the leased and established fuel stations and their contribution of privatization in the taxation revenues.