Analysis of the tax burden, tax pressure and tax energy in Iraq for the period (2004-2020)

Abstract

The research aims to estimate and analyze the tax burden, tax pressure and tax energy in Iraq for the period (2004-2020), as it proceeds from the hypothesis that there is a great possibility to increase the tax burden, tax pressure and tax energy. The research has shown that the average tax pressure in Iraq for the period (2004-2020 ) about (1.39%), with an annual growth rate of (27.72%), and the tax burden for the average period (2004-2020) was about (1.5%), with an annual growth rate of (27.39%), as a result of the government’s dependence in the period under study on Oil revenues as a main resource for financing the general budget of Iraq, and that the two criteria reveal the fact that other taxes can be imposed in the Iraqi tax system as a result of the decrease in the criteria of pressure and tax burden facing the Iraqi citizen. required, and this matter will give the possibility of reforming this system in accordance with the requirements of the general economic policy and the changes that it may witness, through the periodic review of all legislative, economic and technical aspects to issue a new income tax law to evaluate the performance of the tax system in Iraq.