Abstract

The search begins by defining the tax and its characteristics and types of taxes in Iraq as well as identifying the real estate tax exemptions, and then identifying the general budget of the state and its characteristics and the general rules of the budget. For a certain period of time (from 1999-to 2008 ), the research has reached several conclusions, including the adoption of the general budget basically on oil revenues, as well as the political changes During the research period have lefted an important role in determining the size of tax on real estate revenues, As well as the continued increase in expenditures directly affect the state budget, moreover inability to collect a lot of taxes and withholding taxpayers because of the security circumstances, and because of the amendment of the law of real estate tax, which abolished the additional real estate act no.162 for the year of 1959, The expansion of revenues through the promotion of investment, the reduction of real estate tax exemptions and the guidance of the General Authority for Taxation employees working to collect tax revenues to stabilize the relative stability conditions in the country and rationalize the public expenditure of the state.

DOI:10.52113/6/2018-8-1/188-202