The measurement and Analysis of the tax Capacity Limits in Iraq for the period (1990-2015)

	The measurement and Analysis of the tax Capacity Limits in Iraq for the period (1990-2015)
magazine of college Administration&Economics for economic &administration & financial studies
Article 1, Volume 485, Issue 26, 2018, Pages 127-147
Abstract
The taxation considered one of important tools of the financial policy and the state use it to make the changes in economic and social desired and from this perspective must to identify the factors affecting in the tax energy in Iraq for the duration from (1990--2015 ) and the Manifested of the research importance in The need it to diversify sources of national income in the Iraqi economy which has the rentier natural Through activating the funding role of taxes. Through raise the tax energy to the maximum the research problem being in The limited role of taxes to finance public spenders. And work to activate this role The objective of this research is to identify the most important factors affecting the tax energy in Iraq for the period mentioned. The researcher used the available statistical software For estimating the standard model. The most important conclusions that have been reached the moral (motivation) of the Estimated model and the explanatory power has reached to (94,8%) and the more effective factors in the tax energy it's ( The proportion contribution of the mining sector in GGP, Economic growth rate， Foreign trade ratio in GDP, Central's degree in the government administration).

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