أثر مشروطية قروض صندوق النقد الدولي على العدالة الضريبية في العراق

الملخص

Recently The oil-producing countries, including Iraq, are facing a major financial crisis, due to the decline in the oil prices, which using  in the financing of the general budget, which suffers from a large deficit, forcing Iraq to resort to borrowing from the International Monetary Fund, in order to help it out of the crisis it could not cope with. Therefore, the IMF stipulated in the terms of the loan that the Iraqi government to take measures to increase taxes, including the imposition of a tax on all salaries and allowances, , except for the matrimonial and children allowances of senior state employees, and the the high grades (class l,ll) are the rate (15%) Where the tax was imposed on the nominal salary only. we choose of the subject of our research in order to determine whether this special condition of the tax froe fund will achieve tax justice, which is one of the basic rules for the imposition of tax as well as whether it is suitable with the Iraq economic development . It was found that the imposition of the tax for the first and second degree doent achieve the  tax justice.