The role of tax revenues in increasing sources of national income and diversifying the Iraqi economy A analytic study for the period (2010-2020)

الملخص

The state's general budget plays an important role in the economic, social, political and other fields, in light of the growth of this role, the deficit in the general budget has tended to increase in various countries of the world, which in some countries has become of a long-term tendency and takes on a structural character linked to the characteristics of the economic structure of these countries, and for this reason  it has become necessary to search for ways to finance this deficit, especially in oil-producing countries, to achieve sustainable growth in revenues without relying on the rentier source, which is often characterized by volatility, the main problem of the study is that tax revenues achieved only a small percentage of public revenues to support the budget that came  identical to what the researcher reached during the study period (2010-2020)  whose contribution rate amounted to (3,206%) as a result of the structural imbalances in the Iraqi economy, while those in charge of financial policy seek to implement broad structural reforms to reduce dependence on oil and diversify sources of public revenues, in particular, the reform of the tax policy, both aspects of direct taxes  which amounted as a contribution percentage of the total tax revenue during the study period (65.6%), and indirect taxes  which amounted to (34.4%), in addition to the decrease in tax effort, which amounted to (0.065%) and did not reach the acceptable limit, it is (1), and in light of the actual revenues recorded by the tax revenues, both direct and indirect,  a future spatial vision was developed to develop these revenues and identify the weaknesses and defects in order to reduce dependence on the rentier source and diversify the sources of income because of its negative effects on the Iraqi economy, according to the statistical results of the (SPSS) program and through (CHISQ- TEST), it reached (0.2), while in (F-TEST) it reached (5.6) with a significance level of (0.09)  which confirms the validity of the research hypothesis,  that  states that there is no significant impact of tax revenues in the Iraqi economy on diversifying and increasing sources of national income for the period (2010-2020),The study concluded with a set of recommendations, the most important of which is expanding the tax base due to the presence of untapped tax capacity amounting to (7.6%) and automating tax collection, the General Authority for Taxes and the General Authority of Customs, In addition to reviewing and restoring legal legislation for taxes including within the framework of simulating economic reality.