تحليل دور الضرائب الكمركية في الموازنات العامة - دراسة تحليلية في العراق

Abstract

A budget for the general in Iraq after 2003 took expansionary nature, which required an increase in revenue equal to the increase in expenses. Also need to be substantial financial resources to carry out re-ages, which depletes the resource oil over the coming years, which led to thinking seriously about another resource not a tax, one tax is important as one of the customs taxes budget resources. Regulated by the provisions of the tax customs in Iraq at the present time the law of the customs tariff number (22) for the year 2010 not to have been off of this law to the lack of economic infrastructure for its implementation, the problem is not in the approval, but in its application, especially after eight years of dumping the commodity in the Iraqi market. Which requires action before the launch of tariff to identify gaps that hinder the application process may be due to the law itself or for other reasons and this is what has been studied in our present.