The impact of tax reform to increase the federal budget revenues | ||
| Accounting and Financial Studies Journal | ||
| Article 1, Volume 9, Issue 27, June 2014, Pages 207-234 | ||
| Abstract | ||
| The percentage contribution of tax revenue in the federal budget is very small compared with the revenue earned from oil revenues, as the dependence on oil revenues mainly to finance the state budget, have a negative impact on the national economy as it makes it a one-sided and prisoner of on revenue, that is the revenue derived from oil which is unstable revenue for continuous changing in the price of oil The oil revenues reached to (85.4%) in 2009 with percentage (93.11%) in 2013, The research objective is to study the possibility of increasing tax revenues in order to raise the proportion of its contribution in financing the federal budget through effective tax reforms, The main conclusion of the research is that the high percentage contribution of oil revenue in the state budget while the latter (prices of oil) is exposed to fluctuations in prices has been exposed the lraqi economy to significant risks. The recommends Find reform tax system as it is an important element in increasing budget revenues and its stability through the three variables for the reform, which is building an efficient information base for tax reform and change tax law to extend to other taxes in addition to the training of qualified staff for tax calculation and application of the effectively tax law. | ||
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