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واقع الضرائب المباشرة في العراق و اثرها في نمو الناتج المحلي الاجمالي : دراسة تحليلية قياسية للسنوات 1980 - 1995

المصدر: مجلة الأقتصادي الخليجي
الناشر: جامعة البصرة - مركز دراسات الخليج العربي
المؤلف الرئيسي: عودة، بشير هادي (مؤلف)
المؤلف الرئيسي (الإنجليزية): Aouda, Basheer Hadi
مؤلفين آخرين: كاظم، حسين جواد (م. مشارك)
المجلد/العدد: ع 12
محكمة: نعم
الدولة: العراق
التاريخ الميلادي: 2006
الصفحات: 82 - 105
ISSN: 1817-5880
رقم MD: 521356
نوع المحتوى: بحوث ومقالات
اللغة: العربية
قواعد المعلومات: EcoLink
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المستخلص: Direct taxes are regarded one of the most important tax policies which the state uses to achieve economic objectives that serve the national comprehensive development process to create social satisfaction through achieving justice in the distribution of income and elimination of economic diversity. The analytical part of the study tackles the situation of direct taxes in the Iraqi economy, which reveals that the mechanism adopted in imposing direct taxes suffers from a set of problems. These problems have been caused by the tax system (1980-1995) which is characterized by rigidity, and weakness of flexibility or adaptability to social and economic changes which Iraq has passed though in that period. This was reflected in the decrease of the efficiency of direct taxes in activating the total local product, as the latter is an indicator on the economic evolution. The analogical part of the study shows that the mechanism adopted in imposing direct taxes did not lead to the activation of the total local product. Also, it caused decrease in that product (0.00023) during the years of study. This explains the deterioration and decrease of the efficiency of direct taxes in Iraq during (1980-1995).

ISSN: 1817-5880