Abstract

This research derives its importance from the role played by tax revenues in the deficit resulting from the Iraqi budget and its impact on the future of development in Iraq. Tax revenues of all kinds are considered a source of funding for the public budget in most countries. And the importance of this revenue comes research to show the role of customs taxes in financing the general budget of the state, and the statement of the negative impact of tax revenues and its impact on the state budget of the state, and knowledge of the motives behind the phenomenon of evasion of the conspiracy, as well as what is the results of the research reached a number of conclusions, the most important of which was that the General Authority for Customs in 2009 compared with other years an increase in the growth of customs revenues with a growth rate of 1.7%, although this percentage did not achieve ambition, as well as customs fees (Out of budget) represents large and lost amounts cannot be recovered because of the lack of knowledge of the Customs Tariff Law No. (2) for the year 2010 was the highest percentage of smuggling in 2013 was 51.4%, while the lowest percentage of smuggling in 2008 was 0.005% , And the research reached a number of recommendations, the most important, the need to activate the role Taxation in the financing of the general budget through the introduction of new vessels within the tax structure through the implementation of new reforms in the tax system as well as control of all border crossings through the development of an efficient supervisory system equipped with modern and sophisticated devices to detect cases of evasion conspiracies, as well as work to activate and tighten the law penalties, whether in the form of imprisonment or fines or confiscation of goods so that the smuggler the degree of punishment to reduce even a fraction of the phenomenon of evasion conspiracies.

DOI:10.52113/6/2018-8-3/88-106