The role of tax policy in the development of the Iraqi economy (Applied Research for the period from 1995 to 2010) | ||
| Accounting and Financial Studies Journal | ||
| Article 1, Volume 9, Issue 27, June 2014, Pages 38-61 | ||
| Abstract | ||
| The tax policy is an important tool of fiscal policy tools which is used asits multiple tools the State seeks to achieve objectives, such as the achievement of economic development. The importance of the research comes from the importance of economic development resulting from economic policies and prudent fiscal and appropriate to the economic situation of Iraq at the moment is the most important tax policy that taxes one of the most important financial instruments. The research aims to clarify the role of tax policy in developing of the Iraqi economy. In an effort to achieve the goals researchers tried to prove the hypothesis ((The tax policy and through multiple tools that seeks to contribute to the achievement of economic development in Iraq)). The research found several of most important conclusions (double role of tax policy in achieving economic development in the duration of research, the percentage of tax revenues to GDP (1.18%)). One of the most important recommendations were (focus on aspects that will achieve economic development planning and policy-making tax in order to activate the role of fiscal policy in economic development). | ||
|
Statistics Article View: 186 PDF Download: 27 |
||