Tax policy in Iraq and the realities and requirements of repair In light of the trend towards a market economy

	Tax policy in Iraq and the realities and requirements of repair In light of the trend towards a market economy
Al Kut Journal of Economics Administrative Sciences
Article 1, Volume 0, Issue 17, 2018, Pages 4-25
Abstract
Abstract The tax policy impacts on the macroeconomic environment , that its mean an adaptation of quantitative and qualitative to tax revenues to achieve the specific economic and development goals On the other hand,the goal is not involve to the assembling the required funds to cover current expenditures. But is However,the state is an essential tool for achieving some the goals to supporting growth and economic stability and removing an imbalances. The tax reform in Iraq considers one of important aspects of it, the tax reform is a process that involves simplifying the existing tax structure by reducing tax rates and make it more realistic, . expansion of the tax base, taking into consideration the economic situation of the owners of limited income through reducing tax expenses and activation of tax structure and make it more consistent and in tune with the performance desired internal, external accelerated developments, and with the growing the trend towards the market economy in Iraq after the events of 2003. There was a need to reform the tax in Iraq, it cannot be considered in isolation from all those international changes , and a tax reform in Iraq considers important element in the programs of economic reform that supported by the international financial institutions, as well as reform of the tax structure in Iraq is essential to the success of each of the macro policies and structural reform policies , and often tax reform process have sensitive and difficult, so that the gains reaped by this process usually does not show short-term as there are beneficiaries and affected by this process, which requires the existence of a genuine will to reform, In addition, the nature of the Iraqi tax structure is complex, and it's difficult to manage and to comply with its provisions, as it is flexible and does not respond to the needs of growth. To achieve tax reform in Iraq should improve the return on existing taxes and the introduction of new taxes and increase the flexibility of the system of tax administration reform based on it.

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