تفعيل دور الضرائب الكمركية (ضريبة الاستيراد) في العراق من اجل توسيع بنود الإيرادات العامة

Abstract

The financial role of the Government-financial Management is greathy reflected through analysing it's strategy in tow financial policies , i.e. public expending an tax policies , which represent direet tools through whick the government affect on Economy. It is known that the tox policy in Iraq suffers from a weakness due to its inability to achieve the aims desired through its cooperation in the public revenues to cover apart of the public expenducir and then achieve prosperity and financial and economic stability. The possibility of using the tax system to serve the Nationl Economy as an elemlent component of those of reform and as a financial policy to support the general budget revonues of the state may be achieved throngh activating custom code-tarriffespecrally the importing tax . The law of costumetax was legislated in Iraq unelern the No.22 in 2010 , to protect the National Industryfrom the policy of dumping and prevent the import and entrance of the goods harmful for health , social status and organize the random-import policy.But this law has not been in work applied yet , and the Iraqi Economy is need of a law related to custom tax creler to increase the performance of pubic revenues.