The effectivenessof foreign trade in Iraq under the tax reform for the period (2003 – 2016)

Abstract

The tax reform in Iraq during the period 2003-2016 was related to the nature of the economic, social and political conditions and the obstacles faced by the structure of the tax system, which formed an ineffective hW pattern on the various economic joints, including the foreign trade sector. Although tax reform is an important and necessary aspect of achieving that.

      The study examines the effectiveness of foreign trade in Iraq under the tax reform during the period of study (2003-2016) to find out the aspects of tax reform and evaluate its results in the light of published data on the reality of foreign trade and the ability of tax reform to promote foreign trade, the tax system in Iraq was characterized by weak financial and economic effects and its ineffectiveness in foreign trade. The complex constraints and the multiple obstacles faced by the tax system after 2003 had an effective role in the weakness of its effectiveness. This was clearly reflected in the nature of foreign trade structure in Iraq.