The Role of the Iraqi Tax System in Addressing Economic Crises
DOI:
https://doi.org/10.35246/psbsqy40Keywords:
Economic Crisis, Tax System, Exposure, Tax RevenueAbstract
During times of economic crises, individuals, particularly those with lower incomes, seek guidance as well as social and economic protection from the established political structure. This requires a focused and coordinated effort by governmental institutions to tackle the consecutive economic crises that the country is experiencing. Taxes serve as a significant tool for the state to exert influence over economic activity and play a vital part in addressing economic crises. This position entails the attainment of economic stability as a primary objective, in addition to its social and political goals. This is achieved by generating targeted tax revenues and taking into account the sectors that are impacted during times of crisis. The tax system is crucial in the aftermath of a crisis as it helps to tackle the economic and social consequences of the crisis. This includes dealing with reduced tax revenues, which have a long-lasting impact, contributing to the state's budget deficit, and providing support to the groups affected by the crisis.
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References
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Iraqi laws:
I. Iraqi Income Tax Law No. 113 of 1982, as amended.
II. Iraqi Industrial Investment Law No. 20 of 1998.
III. Iraqi Investment Law No. 13 of 2000.
IV. Land Tax Law No. 26 of 1963 and its amendments.
V. Real Estate Tax Law No. 162 of 1959 and its amendments.
VI. Integrity Commission Law No. 30 of 211, as amended by Law No. 30 of 2019.
Comparative laws:
I. French income tax code. French Tax Procedure Code.
II. Belgian Income Tax Code of 1992 and amended in 2004.
III. United Nations Convention against Corruption of 2003.
IV. Egyptian Income Tax Law No. 26 of 2020 amending some provisions of Law No. 91 of 2005.
V. Egyptian Income Tax Law No. 91 of 2005.
VI. Jordanian Income Tax No. 57 of 1985, as amended.
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