(2017). Compared to the sales tax in Iraq and VAT in Iran and their role in financing the state public budget for the duration of the study (2014-2004). , 13(1), 165-179.
. "Compared to the sales tax in Iraq and VAT in Iran and their role in financing the state public budget for the duration of the study (2014-2004)". , 13, 1, 2017, 165-179.
(2017). 'Compared to the sales tax in Iraq and VAT in Iran and their role in financing the state public budget for the duration of the study (2014-2004)', , 13(1), pp. 165-179.
Compared to the sales tax in Iraq and VAT in Iran and their role in financing the state public budget for the duration of the study (2014-2004). , 2017; 13(1): 165-179.

Compared to the sales tax in Iraq and VAT in Iran and their role in financing the state public budget for the duration of the study (2014-2004)

journal of kerbala university
Article 1, Volume 13, Issue 1, 2017, Pages 165-179    PDF (0 K)
Abstract
The aim of the study is to investigate the basic characteristics of sale taxes that are applied in Iraq, and the added taxes that are applied in Iran, Furthermore, the Study focuses on the impact of each on the Financing the general budget in both countries. Some conclusions have been given. There is a decrease in the share of sale taxes in Financing the general budget in Iraq for the period 2004-2014, which reached to %0.002 from the overall budget. In addition, the share of the added taxes in Iran to the same period reached %3.932. The research has given some recommendations. It is necessary to cancel the sale taxes in Iraq and apply the added taxes instead. This is done because it is appropriate for the both parties: government and tax-payer in terms of Prince,period , levy, in addition to tax evasion because the tax payer is the person who pays and collects the tax at the same time
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