{"id":9026,"date":"2026-06-07T15:27:25","date_gmt":"2026-06-07T12:27:25","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=9026"},"modified":"2026-07-12T15:28:40","modified_gmt":"2026-07-12T12:28:40","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-the-impact-of-tourist-accommodation-tax-according-to-the-swara-copras","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=9026","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies Discusses the impact of tourist accommodation tax according to the SWARA & COPRAS"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text css=””]<\/p>\n

Institute media<\/span><\/h3>\n

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 tourist accommodation tax according to the SWARA & COPRAS methodologies on financing the state’s general budget \/ Applied research ) for the student Mustafa Farhood Abood\u00a0 to obtain a higher diploma equivalent to a master\u2019s degree in taxes and grants its holder All rights and privileges of a master’s degree.<\/span><\/h3>\n

This study aimed to measure the impact of the tourist accommodation tax on the state’s general budget, with a focus on the specific, low-elasticity nature of religious tourism. The study stems from a key issue: the gap between the urgent need to diversify national income sources and reduce reliance on oil revenues, on the one hand, and the underutilization of tourism taxes as a financial and developmental tool, on the other.<\/span><\/h3>\n

The study concluded with the proposal to establish an independent tourism fund. Tourism tax revenues (both current and proposed) would be allocated to a special fund called the “Tourism Support and Development Fund.” This fund would be managed transparently and invested in tourism infrastructure projects, the maintenance of heritage and religious sites, and the development and improvement of services provided to visitors. The fund would be subject to oversight by the State Audit Bureau and civil society organizations.<\/span><\/h3>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=”9029″ img_size=”Large” alignment=”center” css=””][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

[vc_row][vc_column][vc_column_text css=””] Institute media The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University … <\/i>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":38,"featured_media":9028,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[68,69],"tags":[],"class_list":["post-9026","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discussions-2026","category-news-2026"],"yoast_head":"\nThe Post-graduate Institute for Accounting and Financial Studies Discusses the impact of tourist accommodation tax according to the SWARA & COPRAS - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=9026\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Post-graduate Institute for Accounting and Financial Studies Discusses the impact of tourist accommodation tax according to the SWARA & COPRAS - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column][vc_column_text css=””] Institute media The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University ... \u0627\u0644\u0645\u0632\u064a\u062f\" \/>\n<meta property=\"og:url\" content=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=9026\" \/>\n<meta property=\"og:site_name\" content=\"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-07T12:27:25+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-12T12:28:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2026\/07\/\u0645\u0648\u0642\u0639-\u0645\u0635\u063a\u0631\u0629-2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"399\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"pgiafs\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"pgiafs\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/?p=9026#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/?p=9026\"},\"author\":{\"name\":\"pgiafs\",\"@id\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/#\\\/schema\\\/person\\\/bd3e92c4b13ec737ffca8c799a069b99\"},\"headline\":\"The Post-graduate Institute for Accounting and Financial Studies Discusses the impact of tourist accommodation tax according to the SWARA & COPRAS\",\"datePublished\":\"2026-06-07T12:27:25+00:00\",\"dateModified\":\"2026-07-12T12:28:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/?p=9026\"},\"wordCount\":281,\"image\":{\"@id\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/?p=9026#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/wp-content\\\/uploads\\\/sites\\\/89\\\/2026\\\/07\\\/\u0645\u0648\u0642\u0639-\u0645\u0635\u063a\u0631\u0629-2.jpg\",\"articleSection\":[\"Discussions 2026\",\"news 2026\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/?p=9026\",\"url\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/?p=9026\",\"name\":\"The Post-graduate Institute for Accounting and Financial Studies Discusses the impact of tourist accommodation tax according to the SWARA & COPRAS - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/?p=9026#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/?p=9026#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/wp-content\\\/uploads\\\/sites\\\/89\\\/2026\\\/07\\\/\u0645\u0648\u0642\u0639-\u0645\u0635\u063a\u0631\u0629-2.jpg\",\"datePublished\":\"2026-06-07T12:27:25+00:00\",\"dateModified\":\"2026-07-12T12:28:40+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/#\\\/schema\\\/person\\\/bd3e92c4b13ec737ffca8c799a069b99\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/?p=9026#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/?p=9026\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/?p=9026#primaryimage\",\"url\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/wp-content\\\/uploads\\\/sites\\\/89\\\/2026\\\/07\\\/\u0645\u0648\u0642\u0639-\u0645\u0635\u063a\u0631\u0629-2.jpg\",\"contentUrl\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/wp-content\\\/uploads\\\/sites\\\/89\\\/2026\\\/07\\\/\u0645\u0648\u0642\u0639-\u0645\u0635\u063a\u0631\u0629-2.jpg\",\"width\":600,\"height\":399},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/?p=9026#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The Post-graduate Institute for Accounting and Financial Studies Discusses the impact of tourist accommodation tax according to the SWARA & COPRAS\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/#website\",\"url\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/\",\"name\":\"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/#\\\/schema\\\/person\\\/bd3e92c4b13ec737ffca8c799a069b99\",\"name\":\"pgiafs\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e9421d47eacfdff5c9f5af84c199bed8128a6184b7ba02c304e5882c44d95952?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e9421d47eacfdff5c9f5af84c199bed8128a6184b7ba02c304e5882c44d95952?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e9421d47eacfdff5c9f5af84c199bed8128a6184b7ba02c304e5882c44d95952?s=96&d=mm&r=g\",\"caption\":\"pgiafs\"},\"url\":\"https:\\\/\\\/en.pgiafs.uobaghdad.edu.iq\\\/?author=38\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The Post-graduate Institute for Accounting and Financial Studies Discusses the impact of tourist accommodation tax according to the SWARA & COPRAS - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=9026","og_locale":"en_US","og_type":"article","og_title":"The Post-graduate Institute for Accounting and Financial Studies Discusses the impact of tourist accommodation tax according to the SWARA & COPRAS - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","og_description":"[vc_row][vc_column][vc_column_text css=””] Institute media The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University ... \u0627\u0644\u0645\u0632\u064a\u062f","og_url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=9026","og_site_name":"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","article_published_time":"2026-06-07T12:27:25+00:00","article_modified_time":"2026-07-12T12:28:40+00:00","og_image":[{"width":600,"height":399,"url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2026\/07\/\u0645\u0648\u0642\u0639-\u0645\u0635\u063a\u0631\u0629-2.jpg","type":"image\/jpeg"}],"author":"pgiafs","twitter_card":"summary_large_image","twitter_misc":{"Written by":"pgiafs","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=9026#article","isPartOf":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=9026"},"author":{"name":"pgiafs","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/bd3e92c4b13ec737ffca8c799a069b99"},"headline":"The Post-graduate Institute for Accounting and Financial Studies Discusses the impact of tourist accommodation tax according to the SWARA & COPRAS","datePublished":"2026-06-07T12:27:25+00:00","dateModified":"2026-07-12T12:28:40+00:00","mainEntityOfPage":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=9026"},"wordCount":281,"image":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=9026#primaryimage"},"thumbnailUrl":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2026\/07\/\u0645\u0648\u0642\u0639-\u0645\u0635\u063a\u0631\u0629-2.jpg","articleSection":["Discussions 2026","news 2026"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=9026","url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=9026","name":"The Post-graduate Institute for Accounting and Financial Studies Discusses the impact of tourist accommodation tax according to the SWARA & COPRAS - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","isPartOf":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website"},"primaryImageOfPage":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=9026#primaryimage"},"image":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=9026#primaryimage"},"thumbnailUrl":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2026\/07\/\u0645\u0648\u0642\u0639-\u0645\u0635\u063a\u0631\u0629-2.jpg","datePublished":"2026-06-07T12:27:25+00:00","dateModified":"2026-07-12T12:28:40+00:00","author":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/bd3e92c4b13ec737ffca8c799a069b99"},"breadcrumb":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=9026#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=9026"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=9026#primaryimage","url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2026\/07\/\u0645\u0648\u0642\u0639-\u0645\u0635\u063a\u0631\u0629-2.jpg","contentUrl":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2026\/07\/\u0645\u0648\u0642\u0639-\u0645\u0635\u063a\u0631\u0629-2.jpg","width":600,"height":399},{"@type":"BreadcrumbList","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=9026#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/"},{"@type":"ListItem","position":2,"name":"The Post-graduate Institute for Accounting and Financial Studies Discusses the impact of tourist accommodation tax according to the SWARA & COPRAS"}]},{"@type":"WebSite","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website","url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/","name":"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/bd3e92c4b13ec737ffca8c799a069b99","name":"pgiafs","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/e9421d47eacfdff5c9f5af84c199bed8128a6184b7ba02c304e5882c44d95952?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/e9421d47eacfdff5c9f5af84c199bed8128a6184b7ba02c304e5882c44d95952?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/e9421d47eacfdff5c9f5af84c199bed8128a6184b7ba02c304e5882c44d95952?s=96&d=mm&r=g","caption":"pgiafs"},"url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?author=38"}]}},"modified_by":"pgiafs","_links":{"self":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/posts\/9026","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/users\/38"}],"replies":[{"embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9026"}],"version-history":[{"count":2,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/posts\/9026\/revisions"}],"predecessor-version":[{"id":9031,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/posts\/9026\/revisions\/9031"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/media\/9028"}],"wp:attachment":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9026"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9026"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}