The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (Tax exemptions and their impact on achieving sustainable development / applied research in the General Authority for Taxes An Applied research in the General Commission of Taxes) for the student Hamid Abdullah Abdullah 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 identify the tax exemptions granted under Iraqi laws, as well as to shed light on the concept of sustainable development, its goals, dimensions and indicators (economic, social and environmental) and the challenges facing achieving the sustainable development goals in Iraq.
The study concluded that it is necessary to direct exemptions towards vital economic sectors to encourage investment in them, which contribute to increasing the gross domestic product. Increasing exemptions in projects that depend on labor, such as agricultural and tourism, contributes to reducing unemployment rates, in addition to the necessity of diversifying energy sources and using renewable energy In order to preserve the environment.
