News Center Unit of the University of Baghdad / Institute media
The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (The role of religious tourism in enhancement tax revenues in Iraq An Applied research in the General Commission of Taxes) for the student Mahmood Mohammed Challab Al-Rammahi to obtain a higher diploma equivalent to a master’s degree in taxes and grants its holder All rights and privileges of a master’s degree.
The study aimed to explain the role of the religious tourism tax by activating the residence tax on guests and overnight stays in tourist hotels, because of this shift’s great role in increasing tax revenues and its impact on the general revenues of the state .
The study concluded that the imposition of tourism taxes (residency tax) leads to an increase in the tax base and then is reflected in the increase in the general revenues of the state, which is a successful method used by tourist countries to attract the largest number of tourists and thus achieve the largest return.
