The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (Tax performance in light of financial crises and its role in tax revenues in Iraq / applied research) for the student Ali Mahdi Hassan 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 role of tax performance as an independent or main variable and to identify financial crises in tax revenues as a dependent variable. Therefore, the importance of the research is demonstrated by stating the importance of tax performance when financial crises occur (the ISIS terrorist organization crisis, the decline in oil prices, the Covid-19 Corona epidemic crisis). And its role in the tax revenues and revenues collected for the General Authority for Taxes. The sample studied was the financial statements of the General Authority for Taxes for the years (2014-2021) if a random sample was chosen from the accounts of taxpayers in the companies section consisting of (4 companies) and relying on the statement of current operations to arrive at the revenues for the fiscal year.
The study concluded that it is necessary to adopt the replacement of some of the applied taxes with more effective taxes that contribute to increasing tax revenues and feeding the general budget better.
