Calculation of Tax Indicators in Iraq for the Period (2004-2019)
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
|---|---|
| الناشر: | جامعة القادسية - كلية الادارة والاقتصاد |
| المؤلف الرئيسي: | Al-Jubouri, Baqer Karji Habib (Author) |
| مؤلفين آخرين: | Shamkhi, Walid Kazem (Co-Author) |
| المجلد/العدد: | مج24, ع1 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2022
|
| الصفحات: | 153 - 160 |
| ISSN: |
1816-9171 |
| رقم MD: | 1268950 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
The study aims from the research to analyze the contribution of tax revenues to public revenues. And by using scientific and technical methods in calculating the tax indicators under study. And standing on the obstacles (challenges) and tax reform proposals that enhance the effectiveness of taxes in financing the public budget. The results of the study indicated that the contribution of tax revenues to public revenues was very small. Where the results of tax indicators during the study period of tax capacity amounted to (3.23%) and here indicate the presence of untapped capacity, that is, the possibility of adding new taxes. While the total average tax burden amounted to (4.17%) it is noted that it is lower than the percentage specified for developing countries by the International Monetary Fund. And it recorded the total average income elasticity for taxes (7.73 per cent) and indicates an inflexible tax structure. The study showed the necessity of tax reform as well as adopting more effective taxes to increase tax revenue and its reflection on the public budget. |
|---|---|
| ISSN: |
1816-9171 |
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