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Determinants of energy tax in Iraq for the period 1980 1996 | ||
| Iraqi Journal For Economic Sciences | ||
| Article 1, Volume 0, Issue 9, 2017, Pages 133-144 | ||
| Authors | ||
| Dr.Ayad Mohammed Bash; Aamir Imran | ||
| Abstract | ||
| Is the fiscal policy and one of the most important economic policies in all countries, whether developed or developing, over its handling of the situation of macro-economic level of internal and external, and represents the taxes the most important tools of fiscal policy and of interest to many thinkers, researchers, whatever their inclinations, and falls in the list of interest tax, the concept of energy tax, which is one of the key indicators and important in the study of the tax structure and because of this importance, there have been many studies and ideas that concerned with this concept and its determinants, and go study in this context, as it represents an attempt to identify determinants of energy tax in Iraq for the period (1980 1996), in order to identify the efficient functioning of the tax system and its ability to mobilize the necessary resources to the process of economic development. | ||
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