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 (The Impact of Tax Capacity on the State’s Public Revenues-An Applied Study at the General Commission for Taxes – Main Branch ) for the student Hadeer Sabah Salih 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.
This study aimed to examine the impact of tax capacity, in its various dimensions (financial, legal and legislative, functional, social, infrastructural, and technological), on public revenues in Iraq. This was achieved by analyzing the relationship between tax capacity and actual tax revenues, and by determining the extent to which tax administrations are able to utilize available tax capacity.
The study concluded that tax capacity should be prioritized in financial planning, with continuous monitoring of its indicators and measurement of its impact to sustainably enhance public revenues. It also recommended developing, improving, and raising the efficiency of tax administrations and human resources through regular training programs, fair incentive systems, and a clear distribution of tasks to ensure the sustainability of institutional performance.
