Determinants of tax reform in Iraq: An analytical study.

Addressing the most prominent features of the Iraqi tax reform controls, which came in implementation of the ministerial curriculum of the Iraqi government submitted to the Council of Representatives in October 2022 after many jurisprudential demands to advance the reality of the Iraqi tax system and make it keep pace with the developments that affected Iraqi society in all economic, social and political aspects, as the research focused on highlighting the strengths of those controls, which were to differentiate between immediate reform controls and strategic reform controls, simplification of procedures and electronic transformation, as well as the weakness in the controls, which It was manifested in the violation of the legal hierarchy, the lack of reference to maximizing tax revenues, reliance on traditional methods of reform and the strangeness of some procedures, and the reaffirmation of legal procedures in force. Through the research, it was found that the percentage of tax revenue contribution to financing the general budget in Iraq is very weak compared to what the tax contributes in regional countries and other countries, tax capacity was measured as an average in the period between 2005-2020, the researcher concluded that the tax policy in Iraq is characterized by its low level of performance and its inability to bring about tax reform mechanisms during the previous period, the lack of high coordination with the state sectors, the inflexibility of the tax law and its inability to interact with thought innovations The mechanisms of tax reform in Iraq need a tremendous effort at various political, social and legal levels to achieve an effective tax system to achieve its goals