Unregulated Internal Trade and the Tax Base in Iraq: Causes and Treatments
DOI:
https://doi.org/10.31272/jae.i147.1376Keywords:
Unregulated trade, tax base, informal economy, shadow economy, analytical descriptive modelsAbstract
The study focused on shedding light on New York, which expanded the volume of unregulated internal trade in Iraq, the effects that participated in it, and the tax base in Iraq to expand the size of the unregulated market from the total internal trade in Iraq, and the use of analytical descriptive models and a comparative approach between the state of the Iraqi economy. Arab and non-Arab economies, in addition to collecting data on companies, industrial and agricultural sectors, and using indicators of organised and unorganised internal trade. The period of the study extended from the year 2007 to the year 2023. The study reached the conclusion that most ordinary people abstained from electronic transactions and were not included in the official window of the Central Bank for bank transfers came about because these transactions were not formally regulated and were not registered in the Ministry of Commerce and Company Registration Department. The study recommended that companies start and remove their registration of private companies for large and small companies and exempt them from taxes annually for a month, in addition to their entry into the ASYCUDA program. Global Integrated Global Trade.
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