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 (Analysis of the tax effort and its role in increasing tax revenue in Iraq / applied research in the General Tax Authority) for the student Lina Omar Abdulfattah 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 clarify the concept of tax collection and all aspects related to it, and to explain the relationship between it and tax effort. The research problem lies in whether tax effort has a role in increasing and decreasing tax collection.
The study concluded that the tax effort has an inverse relationship with the net tax revenue, meaning that increasing the tax effort leads to a reduction in the net tax revenue due to the inverse relationship between them, which leads to imbalances on both sides. The most prominent recommendations of the research were due to the decrease in the tax effort during the research period with the presence of energy. Tax policy must move towards new paths.
