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: | |
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| LEADER | 02202nam a22002177a 4500 | ||
|---|---|---|---|
| 001 | 2095432 | ||
| 041 | |a eng | ||
| 044 | |b العراق | ||
| 100 | |9 710168 |a Aboud, Haider Ali Kazem |e Author | ||
| 245 | |a The Possibility of Applying Value-Added Tax to Enhance Tax Revenues in Iraq | ||
| 260 | |b جامعة القادسية - كلية الادارة والاقتصاد |c 2022 | ||
| 300 | |a 190- 205 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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. | ||
| 653 | |a القيمة المضافة |a الإيرادات الضريبية |a الموازنات العامة | ||
| 700 | |a Al-Jubouri, Baqer Karji Habib |e Co-Author |9 659930 | ||
| 773 | |4 الاقتصاد |4 إدارة الأعمال |6 Economics |6 Business |c 013 |e Al-Qadisiyah Journal for Administrative & Economic Sciences |f Maǧallaẗ al-qādisiyyaẗ li-l-ʻulūm al-idāriyyaẗ wa-al-iqtiṣādiyyaẗ |l 003 |m مج24, ع3 |o 0478 |s مجلة القادسية للعلوم الإدارية والاقتصادية |v 024 |x 1816-9171 | ||
| 856 | |u 0478-024-003-013.pdf | ||
| 930 | |d n |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1338784 |d 1338784 | ||
عناصر مشابهة
-
The Role of Petroleum and Regular Tax Revenues in Financing the Algerian Public Budget
بواسطة: Hayoula, Imane منشور: (2024) -
The Effect of Tax Revenues on the Inflation Rate in Iraq for the Period 2004-2020
بواسطة: Al-Saidi, Bashaar Hussein Hamza Abbas منشور: (2022) -
The Impact of Tax Evasion on the Public Revenues in Sudan 2007-2017
بواسطة: Mohamed, Awad Babeker Eisa منشور: (2022) -
Financing Public Expenditure : Role and Cost of Non-tax Revenue of Financial Repression
بواسطة: Dermechi, Feriel منشور: (2018) -
The Effects of Tax Revenue on Economic Growth in Algeria
بواسطة: Yagoub, Mohamed منشور: (2022)
