The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (income tax on revenues intellectual property rights and its impact on the tax proceeds – An Applied Research in the General Tax Authority) for the student Sarah Saad Jabbar 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 shed light on intellectual property rights because of their importance and impact in increasing revenue collections. Accordingly, the research sought to explain the imposition of income tax on intellectual property rights and its reflection on tax revenues, and because of the advantages it achieves, the most important of which is expanding the tax base by imposing more Taxes, which will contribute to an increase in tax revenues and also contribute to distributing the tax burden among the various types of tax bases.
The study found that there is a significant relationship between imposing a tax on intellectual property rights and tax revenues, which contributes to increasing the state’s general budget revenues as well as distributing the tax burden, which achieves justice as one of the goals of sustainable development.
