The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (Financial inclusion of unregulated activities and its role in expanding the tax base – Applied research) for the student Zainab Haeder Abd Ali 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 demonstrate the role of financial inclusion for informal economic activities represented by social media users (content owners) as well as farm and chalet owners. Iraq is one of the countries with a single economy that depends on oil for its revenues, and oil prices have fluctuated over the years.
The study concluded that improving access to financial services leads to improving tax recovery and compliance by taxpayers. The researcher also presented a number of recommendations, the most important of which is the need to use advanced financial systems in all governmental and private banking institutions.
