The role of tax engineering in enhancing the efficiency of the tax system - an analytical study at the General Tax Authority for the period (2010-2024)

Abstract

This research aims to demonstrate the role of tax engineering in increasing the efficiency of the Iraqi tax system in Iraq’s as it represents a mechanism that contributes to improving the tax system and has a positive impact on non-oil revenues in Iraq, To achieve this goal, the deductive approach was used, relying on the descriptive analytical method, the efficiency indicators of the tax system for the period (2010-2024) were used to determine its effectiveness in the Iraqi economy. It was concluded that tax engineering has not been fully adopted in the tax system due to bureaucratic complexity and reliance on traditional estimation methods, with the lack of regulatory financial outputs. Accordingly, it is necessary to utilize tax engineering mechanisms to modernize the tax system’s methods, enabling Iraq to expand its tax revenues, which will enhance the state’s general revenues