المؤلفون
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الملخص
Tax is associated with the existence and development of the state. Each state is in need of revenues to meet its increasing general needs. Taxes have many goals including the financial and funding role and economic role. Taxes play vital role in enabling the state to interfere in various faces of economic life. Iraq suffers a marginalization of the role of taxes in funding and that Iraqi budget depends on petroleum to a large extent to fund general expenditure especially after the change of Iraqi regime in (2003). This puts Iraqi economy in great danger as petroleum prices are connected to prices of international markets and, therefore, it is subject to continual fluctuations of the international markets. This study aims to analyze the situation of Iraqi tax system and the extent of its contribution in general revenues and present suggestions to increase them. The paper found that the marginalization of the role of taxes in funding is due to lack of variety in the sectors forming gross domestic product because of dependence on petroleum revenues in funding. The researchers recommend diversifying the sources of funding general revenues in Iraq and decreasing dependence on petroleum through attention to industrial and agricultural sectors and providing supports to them. The researchers also recommends providing incentives to private sector in Iraq because it contributes to increasing the tax source and consequently increasing tax revenues.
الكلمات الرئيسة
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