فاعلية الادوار الوظيفية للضرائب في الاقتصادات الريعية : العراق حالة دراسية للمدة 2003 - 2012 == The Effectiveness of The Functional Roles of The Taxes In Rentier Economies (Case Study of Iraq For The Period 2003 - 2012)
Author name:
زيد حبيب حسين المحياوي
Supervisor name:
وفاء جعفر المهداوي
General topic:
Administration and Economics
Specific topic:
Economy
Degree:
Master
University:
Mustansiriyah University
Language:
Arabic
University location:
Baghdad
First pages:
07T3320 - p.pdf
Abstract:
The target of taxes is no longer ( in light of intervening State ) to obtain the fiscal revenue only (as they were under the Guardian State ), but became other important roles and targets for tax used by the state to intervene in economic activity and make through which changes intended at the macroeconomic level, and these roles ( in addition to financial role as abasic objective for the tax ), refer to the economic role, social role and the of environmental role and other roles (political, religious and cultural role... ).Developed countries were able to do these roles on the ground successfully, while the developing countries have not been able, or that the effectiveness of these roles is very limited. Iraq is resemble in its circumstances with rentier developing countries, (the case of Iraq may be the worst among these countries, because it suffered from the past which is no secret to anyone, and sad present which will affect the future ).Its oil wealth impacted negatively on other its revenues , and Iraqi economy has become the hostage to the foreign factors and conditions which is not about them nor force. The protective role of the protective tax has not gone in the minds of the Iraqi legislature , however, that the high degree of economic exposure and rising marginal propensity to consume , which resulted in a high marginal propensity to import to meet the growing consumer demand - under the conditions of the bad local production - and other factors was able to put together that negatively affected this role, and the state was not able to do the social role of taxes, for the same reasons about the limited this role in developing countries, and adopted the public expenditures.The environmental taxes did not apply at all in the Iraqi economy , and there were fines imposed on the polluting activities, and this issimple fine, so its revenue (proceeds) does not fit with the size of pollution from such activities , and this proves the inverse relationship between the size of the state and the proceeds of its revenue from environmental taxes.
