Abstract

The study aims to illustrate the role played by taxes since they are considered as the most important tool of fiscal policy. In the present study, taxes have been divided into direct and indirect ones. In addition, there is an account for their role in the overall revenue in detail as well as their impact on the overall revenue of the general budget. Moreover, measuring the extent of their contribution to the gross domestic product through the use of statistical analysis for the period (2008-2014) by using the statistical package for social sciences (SPSS) software. This study includes three sections: the first section is about the procedures and methodology, the second one is a theoretical framework for the study, while the third section represents the analytical side for the study. The study has shown that there is a significant relationship between the direct and indirect taxes in the gross domestic product. In addition, it has set important conclusions and recommendations.

Doi: 10.52113/6/2017-7-2/23-32