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Study of The possibility for the imposition of Value Added Tax in Iraq | ||
| AL-TAQANI | ||
| Article 1, Volume 23, Issue 6, 2010, Pages 1-22 | ||
| Abstract | ||
| The increasing interest of governments in different systems of governance and political ideas in which it believes, on tax as one of the instruments of financial policy, Seek to achieve the objectives of which economic, social and political as well "on the financial goals. for that subject most Countries seek for the possible method to get a full activity tax policy, in Economic and social. And Iraq should not be different from these countries and draw up the tax policy consistent with the data of future conditions Within this context, the subject of research deals with the value added tax, because of the importance of the Iraqi economy at the present time and by the increasing application of many of the world on the other The research consists of tow parts, has been addressed in the first topic to the conceptual framework for value-added tax in terms of concept and the advantages and core features, The second is ensuring the possibility for the design and the imposition of VAT in Iraq, as well as the resolution included an analysis of the results of a number of academics and specialists in the field of taxation, and the research found, among other conclusions and make appropriate recommendations to them | ||
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