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
