Vol. 25 No. 3 (2023), Articles
Vol. 25 No. 3 (2023)

Means of activating the role of taxes in financing the Iraqi general budget in light of tax justice duration (2004-2021)

Articles
Published 2023-11-14
  • Baqer Karaji Habib Al-Jubouri nan
  • Ajeel Abdel-Qasim Jamaan Al-Saeedi nan
Baqer Karaji Habib Al-Jubouri nan
Ajeel Abdel-Qasim Jamaan Al-Saeedi nan
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Keywords

1- Tax burden: It is the ability of taxpayers to bear tax burdens according to their tax capacity
and it is obtained by dividing tax revenues by the gross domestic results multiplied by
100. 2- The Taxpayer Inventory System: It is the successful official census of income generated from all economic activities in society that are subject to taxes
and in turn leads to an increase in tax revenues and the preservation of the state’s public revenues. 3- Tax evasion: It is the taxpayer's refusal to pay the tax or reduce its proceeds by providing incomplete information to the tax authorities or by concealing some sources of income.

Abstract

Taxes are one of the important and important sources of public revenues, being one of the sovereign revenues through which the state can provide the necessary financial revenues to finance its public expenditures in addition to using it to direct the economy to achieve economic and social stability. Despite this, the role of tax revenues in Iraq was limited in achieving economic and social goals, given Due to Iraq's dependence on oil revenues mainly in financing public expenditures, the research reached a set of results, the most important of which is that increasing the effectiveness of the taxpayers' inventory system leads to an increase in activating the role of taxes in financing the general budget, as well as reforming the tax administration leads to increasing the effectiveness of taxes and increasing their percentage in financing the general budget for IraqThe most important recommendations reached by the research, the government should work to develop the tax system and address issues of weakness in it and solve problems related to taxpayers, and work to increase the effectiveness of the taxpayer inventory system and address tax evasion because they lead to an increase in tax revenues in public revenues.
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