الضرائب و دورها في تعزيز إيرادات الموازنة العامة للدولة : دراسة تحليلية للفترة من سنة 2003-2016

Abstract EN

Taxation in the modern era has assumed an important position as it is considered one of the most important revenues that the state can receive to meet its need for expenditure.

The importance of taxes is not only one of the most important public revenues of the state, but because of tax, economic, legal, social and political problems.

The tax policy is one of the most important tools of economic policy and the most profound in the impact of the research dealt with the role of taxes in financing the public budget in Iraq, the economy of Iraq is a rent economy with a large reliance on oil has reached the researcher to a set of conclusions from The most important of which is the value of the coefficient of difference cv to the existence of a very large dispersion in the values of tax revenues compared to other variables and this is the result of government interest in the input of taxes after the decline witnessed by the prices of oil markets and also recommended the researcher a set of recommendations, most important work to increase government interest in the issue of taxes and being an important resource Of state resources to support public budget revenues and thus provide different services to community members.