enabling tax policy to achieve social justice and alleviate poverty in Iraq

Abstract

This research aims to review the mechanisms through which tax policy is directed towards the social objectives of justice to alleviate poverty in Iraq. In order to achieve this goal, the extractive approach based on the general theoretical basis for accessing special applied foundations has been relied upon. This is required to use the analytical descriptive method through analysis of tax and customs revenue data with analysis of the tax burden and the optimal tax rate, as well as analysis of Iraq's cash transfer and poverty data for the period (2022-2003). The research concluded that Iraq's fiscal policy had not contributed to social justice and thus reduced poverty rates owing to the widening inequality in income distribution because of the decline in remittances contributing to the redistribution of income with the disruption of the fiscal structure and the weak technical regulation of taxation, which reflected the widening poverty in the country. Therefore, an important mechanism in the direction of tax policy is the maintenance of progressive taxes on the incomes of high-income individuals, allowing for the elimination of disparities between strata of society. This approach promotes social justice and provides additional resources to finance social programmers such as social remittances, education and health... and others, which directly benefit the country's poor.