Tax reform in Iraq

Fahal, Abbas Mufarrej; Al-Fahadwi, Muataz A.; Najm, Qaher Mahmoud

doi:10.37651/aujlps.2024.149710.1256

	Tax reform in Iraq
Journal of Anbar University for Law and Political Sciences
Article 65, Volume 14, Issue: 1 part 2, June 2024, Pages 1707-1727 PDF (704.44 K)
Document Type: Research Paper
DOI: 10.37651/aujlps.2024.149710.1256
Authors
Abbas Mufarrej Fahal^* ¹; Muataz A. Al-Fahadwi²; Qaher Mahmoud Najm³
¹College of Law and Political Science/Department of Law
²University of Anbar / College of Law & Political Sciences
³كلية القانون والعلوم السياسية / شعبة الحسابات
Abstract
It cannot be dispensed with, and alternatives to it cannot be found, such as oil, because it is an unstable and constant source. Therefore, tax reform constitutes an important step in increasing tax revenues, which have decreased significantly due to dependence on oil imports. The tax is one of the oldest sources of public revenue. Man has known it since ancient times, when it was an in-kind tax that individuals forcefully paid to the sultans and princes in order to participate in covering public expenses. However, in the present time, the tax has become the basis for any government financial legislation, as it is one of the most important sources of public revenues. of the modern state, in addition to the role of taxes in achieving economic and social goals. The tax system in Iraq did not give taxes enough attention, so taxes were neglected and their role was marginalized, and tax revenues were characterized by weakness due to the reliance on oil revenues to finance the state’s general treasury,
Keywords
tax; Iraq; reform

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