The importance of the application of the Value Added Tax system within the tax reform strategy in Iraq

model proposal

Authors

  • هيثم علي محمد العنبكي كلية بغداد للعلوم الاقتصادية الجامعة – العراق

Abstract

One of the globalization results is (VAT) , so it is important to consider its        results and impact on the tax system.    

     The Iraqi economy having wittnisd an acute transition period , still in need for a better care in aim to back it, especialy from the tax system.

The research is concerned with the (VAT) and its details –And for five chapters all the problomes connect are displayed .But yet the new system does not comply with the modern development and this is one of the defects of (VAT) in Iraq.

The history of (VAT)was also studied mentiorned and studied.

     As a conclusion (VAT) is one of the most important taxes imposed on production, sales , and consumptions .

     As a  recommendation  a reform is very important in the tax system .                                                                      

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Published

2014-03-01

Issue

Section

Paper research

How to Cite

The importance of the application of the Value Added Tax system within the tax reform strategy in Iraq: model proposal. (2014). Journal of Accounting and Financial Studies ( JAFS ), 9(26). https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/543