Analyzing the Impact of Changes in Prices the tax on the Proceeds of tax in the tax System of Iraq for the period (1995-2010)

Abstract

A study of the tax as a phenomenon funds to achieve the goals of state economic and social as well as financial target, a main role in financing public spending, and in the tax system of Iraq and as a result of conditions experienced by the country and to activate the role of the tax to meet the burden of government have been several changes in the prices of tax for direct taxes and indirect result economic conditions and social conditions of the blockade that was going through Iraq and the events of 2003, as there are factors affecting the outcome in tax, including economic factors, legislative, administrative, and that the tax rate is one of the factors legislative,affecting in tax outcome and that changes in the prices of tax affected the outcome of tax. Based on these important accounting for our study on the subject, analyzing the impact of changes in prices, the tax on the proceeds of tax in the tax system of Iraq for the period (1995-2010), and therefore research is divided in tow sections, reviewed the first topic of study the concept of tax rate (tax rate) and the methods selected, the second section dealt with analyzing the impact of changes in prices, the tax on the proceeds of tax in the tax system of Iraq