The impact of tax revenues and the tax system on developing and enhancing the state’s public revenues

Abstract

The Iraqi economy is featured by the diverse of its natural and human resources, and this is what distinguishes it from the rest of the of developing countries` economies . At the same time, it depends only on one resource, which is oil for financing its budgets . The research aims to identify the size of the economic effects of tax and its role and importance in the Iraqi economy through studying Tax statement. the researcher concluded that with regard to the category of collectors, the extracted F value of (0.009) is smaller than the tabular F value of (6.61). This means that there is no significant relationship between tax accountability and enhancing the tax collection. This means that the tax accountability for the category of collectors is ( 0.002) Two per thousand of clarifications for tax accounting, as for the segment of taxpayers, which was represented by the existence of a moral relationship that took place because of the high numbers of taxpayers (those in charge of work who must submit accounts or keep the accounting books). This was reflected in the transparency of work through the clarity of sources of revenue for this segment. Consequently, the tax base becomes clearer and, as a result, the tax revenues for this segment increase.

Keywords: tax, tax system, tax revenues.