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الرئيسية > The Possibility of Applying Va...>الوصف

The Possibility of Applying Value-Added Tax to Enhance Tax Revenues in Iraq

المصدر: مجلة القادسية للعلوم الإدارية والاقتصادية
الناشر: جامعة القادسية - كلية الادارة والاقتصاد
المؤلف الرئيسي: Aboud, Haider Ali Kazem (Author)
مؤلفين آخرين: Al-Jubouri, Baqer Karji Habib (Co-Author)
المجلد/العدد: مج24, ع3
محكمة: نعم
الدولة: العراق
التاريخ الميلادي: 2022
الصفحات: 190- 205
ISSN: 1816-9171
رقم MD: 1338784
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
القيمة المضافة | الإيرادات الضريبية | الموازنات العامة
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المستخلص: With the aim of reaching a future vision related to the possibility of implementing value-added tax in the country, which would work to increase tax revenues, which ultimately increase the state’s public revenues and address deficits that occur in the annual general budget law. The research worked and through its reliance on financial tools to set the right base and what would achieve its basic objectives. These tools revolve around addressing administrative, technical or legislative obstacles and how to find a way out of them to provide an appropriate ground for the application of this type of tax. The research came out with a set of conclusions, the most important of which are, the indirect taxes were effectively based on customs taxes during the research period because of the ease of collecting them in relation to other indirect taxes. And the application of this tax in the country faces a number of technical problems, namely the problems related to taxpayers, laws and legislation, and the damages resulting from imposing a direct value tax on sales. A set of recommendations and conclusions were drawn up.
ISSN: 1816-9171

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