The Role of Taxes in Enhancing Local Authority Revenues in Iraq.

Local revenues are a fundamental pillar for the financial independence of local authorities in Iraq, as they represent the primary source relied upon to provide essential services and achieve sustainable development. The tax system in Iraq plays a central role in enhancing these revenues. However, the system faces several challenges, including the low efficiency of tax collection and the inability of tax revenues to meet public spending needs. Additionally, there is a weakness in the administrative and technical infrastructure required to manage taxes effectively. The study aims to analyze the role of taxes in enhancing local revenues in Iraq, with a focus on the tax system and its performance in providing financial resources for local authorities. The study objectives include examining the sources of local revenues and their impact on financing public services and development, evaluating the tax system to identify shortcomings and opportunities for improvement, and proposing tax reforms to increase efficiency. The study also aims to understand the ability of local authorities to impose and manage taxes independently from central authorities and achieve a balance between local resources and federal revenues. The descriptive-analytical approach is used in the study, along with the analysis of financial and statistical data, to contribute to formulating practical recommendations for improving the tax system and increasing the efficiency of local revenues, thereby strengthening the independence of local authorities and contributing to sustainable development.