64/5000 Tax policy and its role in the Iraqi economy For the period (2003-2011) | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 101, September 2018, Pages 47-61 | ||
| Authors | ||
| Abdullah Nagim Chaoui; Ammar Majid Kazem | ||
| Abstract | ||
| The study reached the conclusion that failure of the tax system in Iraq and the inability to resbond to changes in economic, social and twice the efficiency of the tax administration and failure of the methods adopted in the process of settling accounts tax, the reality of tax in Iraq is low and not flexible, fair and transparent not match with the speeifications of the tax system good. Thus as aresult and the cause of th weakness at the same time to achieve and cheek investment and economic development. And a recommendation basic study should be carried out of the reform process in all the episodes of the tax system of tax administration. | ||
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