The Role of Taxes in Financing the Public Budget in Iraq: Challenges and Reform Policies

A THESIS SUBMITTED BY
Entedar Habib Rasul

TO THE COUNCIL OF THE COLLEGE OF ADMINISTRATION AND

ECONOMICS – UNIVERSITY OF KARBALA

IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE

MASTER DEGREE IN ECONOMICS

SUPERVISED BY

ASST. PROF. DR. HAYDER HUSSEIN AL – TUAMA

Abstract Taxes is one of financial policy important tools. Through taxes the government can make revenues which it needed to finance it,s public expenditure .Beside to it helps in economic and social stability. Although Iraq is one of oldest nations which issued taxes rules the role of taxes in public revenues still limited because Iraq still fully depended on oil revenue, beside the economic problems and economic and social upsets. Taxes policy suffered too much during the four last decades, and couldn,d and couldn,d achieve it,s goals .Generally the Iraqi taxes , multiplicity methods which we can see that in standards of taxes , multiplicity methods of estimation, multitude of exemptions and rely on indirect taxes in Iraqi structure taxes. Besides of a very important problem which is escaping of taxes, and the weakness in response for economic variation. This research will study the means of taxes, importance of taxes , Iraqi taxes system , and analyze the role of taxes in Iraqi economic development ,and how we can make a cooection between the taxes system and the economic reforms ,beside analyzing the problems which countered Iraqi taxes system Abstract Taxes is one of financial policy important tools. Through taxes the government can make revenues which it needed to finance it,s public expenditure .Beside to it helps in economic and social stability. Although Iraq is one of oldest nations which issued taxes rules the role of taxes in public revenues still limited because Iraq still fully depended on oil revenue, beside the economic problems and economic and social upsets. Taxes policy suffered too much during the four last decades, and couldn,d and couldn,d achieve it,s goals .Generally the Iraqi taxes , multiplicity methods which we can see that in standards of taxes , multiplicity methods of estimation, multitude of exemptions and rely on indirect taxes in Iraqi structure taxes. Besides of a very important problem which is escaping of taxes, and the weakness in response for economic variation. This research will study the means of taxes, importance of taxes , Iraqi taxes system , and analyze the role of taxes in Iraqi economic development ,and how we can make a cooection between the taxes system and the economic reforms ,beside analyzing the problems which countered Iraqi taxes system.