Iraq submitted a request “to join the international organization of world trade was accepted as an observer, in December 2004, and is negotiating now to be a permanent member of the organization, and there are those who oppose and warns of the consequences of joining the customs taxes size and the economy as a whole must be the analysis and study of all the positive aspects and the negative effects of accession, because Iraq’s accession to this organization will affect the size of the revenue from the task of customs taxes for the Iraqi economy in time Alhadharokhash after the decision to re-work the tariff customs, and through our study was to answer the following questions is the interest of Iraq’s economy to continue bargaining in the accession process to the World Trade Organization? as if our economy bear Add new taxes believes the decline that occurs in total customs taxes To answer the questions above have been the size of the customs tax revenue analysis to tax revenue, as well as tax performance in Iraq analysis through tax energy calculation and tax effort, and finally were analyzed advantages and disadvantages of joining the World Trade Organization, and the recommendations that had seen the study, including that Anzmam Iraq WTO requires the reduction of customs taxes, which requires a review of tax laws and the imposition of taxes and other taxes on consumption and benefit from the experiences of countries in this area utilized for the Iraqi economy advantages achieved the Iraqi economy from Affiliate to the WTO process.
Keywords: customs taxes, the World Trade Organization
