تحليل دور الضرائب الكمركية في الاصلاح الاقتصادي في العراق للمدة (2004 – 2021)

Abstract

The Iraqi economy is heavily dependent on crude oil revenues, with insufficient serious efforts to diversify other sources of revenue. This excessive dependence has exposed the Iraqi economy to numerous crises for which it is often difficult to find effective solutions. These crises are particularly evident in the significant recession experienced by domestic markets as a result of the dumping of imported goods, as well as the widespread prevalence of financial and administrative corruption. Therefore, this study aims to address these problems through the adoption of economic reform programs, with particular emphasis on activating non-oil sources of revenue, most notably customs duties. The study concludes that the tax administration suffers from weakness due to governmental neglect, in addition to the lack of independence of tax policy. The study recommends addressing deficiencies in the management of border crossings, as their effective regulation can make a significant contribution to strengthening the process of economic reform.