المؤلف
الملخص
The phenomenon of shadow economy represents a threat to the economy of the most countries of the world in general, and of the developing countries in particular because it represents high rates of the total national product of their economy. The shadow economy means the increasement of the tax evasion rate which negatively influences their general budgets on all public spending levels. As a result, the state follows more complicated policies represented in the taxes increasement, complicating the administrative, security, and judicial procedures, and the increasement of the general expenditures at the expense of the investment expenditures. Thus, the more the shadow rate increases at the expense of the official economy, the more misleading and inaccurate statistics and information are given about the real economic potentialities which, in turn, causes the bad distribution of the economic resources and the national product.
The shadow economy is considered one of the forms of the societies backwardness for one of its important negative aspects is the waste of the material and human resources and misusing them. Thus, the study aims at revealing the causes of the phenomenon of the shadow economy and the way of tackling them.
The estimated size of the hidden economy in the Iraqi economy for the period of 1991 - 2011 it is found that the shadow economy ratios of gross domestic product ratios less than their counterparts in the rest of the countries that were displayed in the table (1)
الكلمات الرئيسة
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