Asaad Mohammed Ali Wahhab, Abdul Amir Sabbar Khashif

The research deals with the problems which are found in the General Authority for Taxation and the collection of tax from business owners and commercial professions because of the lack of tax revenues and their lack of contribution in financing the general budget of the state. The research aims to legislate a new sales tax law which is imposed on all goods and services as well as the role played by tax Sales in financing the state budget.
The research finds several results, the most important one is: knowing the monthly revenue generated by the business and commercial professions in the sample of the research, which helps in estimating the size and percentage of sales tax that can be assumed on these goods and services provided. Also, the size of the large revenues achieved by these works if imposed Sales tax to finance the state budget.

Keywords

financing the state budget Sales tax