THE ROLE OF TAX REVENUE IN ADDRESSING THE BUDGET DEFICIT IN IRAQ (Published)
General Budget in Iraq relied on oil revenues to finance aspects of spending accounting for a large proportion of between (9497%) of the total public revenues estimated, posing a risk to the overall Iraqi economy to link oil prices, foreign currency and its impact by making the economy of Iraq depends resource and one to get its revenue, while the amount of the contribution of other revenue ranged between percentage (6.3%) of the estimated total public revenues, and decreased tax rate in the state budget over the past years, ranging between (25%) of the total estimated revenue. Since starting the process of economic reform requires activating the role of the sovereign and in particular tax revenues, it has been highlighted on the size of tax revenue and its role in the financing of the budget for the period 2011 until 2013 statement continued reliance on oil revenues, up to the present day.Through this study also measured the tax performance indicators for the period 2004- 2012, which are available data, to measure the effectiveness of the tax system through tax power indicator, the tax burden, tax effort, the income elasticity of taxes, has been shown that there is an untapped tax energy in the Iraqi tax system helps on the possibility of introducing new vessels within the tax structure and the imposition of new taxes
Keywords: Budget, Budget Deficit, Iraq, Taxes
THE ECONOMIC ROLE OF THE STATE: IRAQ AS A MODEL (Published)
This research is an attempt to link different theoretical concepts about the economic intervention of the state in Iraq, with the support of the historical experience from different countries around the world; focused on selected groups, which serve the considered research objectives. This thesis aims to observe and evaluate: the historical experience of the world in the field of state intervention in the economy, the type of this intervention, the intervention borders, damages or benefits obtained from each historical type of intervention. This research ends with a sound conclusion about the critical need for government intervention, but where and when is subject to discussion. Ergo, it is necessary for the state in Iraq to intervene in economic activities under certain conditions and limits reached by the researcher
Keywords: Economic Intervention, Iraq, Role Of State