{"id":6909,"date":"2025-07-09T10:09:11","date_gmt":"2025-07-09T07:09:11","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=6909"},"modified":"2025-07-29T12:05:32","modified_gmt":"2025-07-29T09:05:32","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-the-impact-of-tax-reforms-on-tax-revenue","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=6909","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies Discusses the Impact of Tax Reforms on Tax Revenue"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<h3 style=\"text-align: justify;\"><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 19px;\"><strong>Institute media<\/strong><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 19px;\"><strong>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 reforms on tax revenue ) for the student\u00a0 Alaa Hamid Muhaisen\u00a0 \u00a0to obtain a higher diploma equivalent to a master\u2019s degree in taxes and grants its holder All rights and privileges of a master&#8217;s degree.<\/strong><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 19px;\"><strong>The study aimed to investigate the role of tax reforms in increasing tax revenue and their direct impact for the period 2015-2024. The study addressed expanding the taxable base, enhancing the efficiency of tax revenue collection, combating tax evasion, and eliminating taxes owed by companies and individuals, as well as exempting them from fines.<\/strong><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 19px;\"><strong>The study concluded that expanding the tax base is essential, which contributes to increasing tax revenue in Iraq. It also emphasized the need to implement a value-added tax (VAT) in line with Arab and foreign countries. Supporting agencies should provide the General Tax Authority with the necessary information on all registered taxpayers, and work to develop the tax system program, rely on electronic automation, and archive company data.<\/strong><\/span><\/h3>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/2&#8243;]<div id=\"cz_47505\" class=\"cz_47505 cz_image_hover_zoom\"><div><a href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/07\/\u0639\u0644\u0627\u0644\u0627\u0621-\u062d\u0645\u064a\u062f.jpg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"400\" src=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/07\/\u0639\u0644\u0627\u0644\u0627\u0621-\u062d\u0645\u064a\u062f.jpg\" class=\"attachment-full\" alt=\"\" title=\"\u0639\u0644\u0627\u0644\u0627\u0621 \u062d\u0645\u064a\u062f\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/07\/\u0639\u0644\u0627\u0644\u0627\u0621-\u062d\u0645\u064a\u062f.jpg 600w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/07\/\u0639\u0644\u0627\u0644\u0627\u0621-\u062d\u0645\u064a\u062f-300x200.jpg 300w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/a><\/div><\/div>[\/vc_column][vc_column width=&#8221;1\/2&#8243;]<div id=\"cz_82637\" class=\"cz_82637 cz_image_hover_zoom\"><div><a href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/07\/\u0639\u0644\u0627\u0621-\u062d\u0645\u064a\u062f-1.jpg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"400\" src=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/07\/\u0639\u0644\u0627\u0621-\u062d\u0645\u064a\u062f-1.jpg\" class=\"attachment-full\" alt=\"\" title=\"\u0639\u0644\u0627\u0621 \u062d\u0645\u064a\u062f (1)\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/07\/\u0639\u0644\u0627\u0621-\u062d\u0645\u064a\u062f-1.jpg 600w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/07\/\u0639\u0644\u0627\u0621-\u062d\u0645\u064a\u062f-1-300x200.jpg 300w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/a><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Institute media The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=6909\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":38,"featured_media":6903,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[34,53],"tags":[],"class_list":["post-6909","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archives","category-discussions-2025"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - 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