Accounting or Environmental Costs and Their Impact on the Consumer’s Purchase Decision During the Corona Pandemic (Applied Research in Al-Kindi Company and Al-Mansour Company for Pharmaceutical Industries)

Accounting or Environmental Costs and Their Impact on the Consumer’s Purchase Decision During the Corona Pandemic (Applied Research in Al-Kindi Company and Al-Mansour Company for Pharmaceutical Industries)

Ammar Saleem Mohammed AL-Ameri1*

ABSTRACT

This research aims to analyze and predict the structure of public revenues (total revenues, total oil revenues, total tax revenues and their impact on supporting the federal budget of Iraq for the period (2004-2020). The importance of the research lies in the role played by oil and tax revenues to reduce the deficit, using the distributed self-slow methodology ARDL. The ARDL model is one of the prediction models to detect joint integration in the long term. The research reached several conclusions, the most important of which are: the problems of the Iraqi economy are due in their entirety to the lack of proper planning and effective management for the post-2003 phase, as the excessive dependence on revenues generated from exports Oil constituted the largest percentage of the total revenues. Thus, it was supposed to represent oil as the leading sector to attract other productive and administrative sectors. The most important recommendation of this research is to draw up correct development plans and strive to implement those plans to find revenue outlets to support the federal budget. The private sector supports various economic activities and thus increases the revenues resulting from taxes, rents, and others.

Keywords: Public Revenue, Distributed Self Deceleration Model (ARDL), Public Budget.

Muthanna Journal of Administrative and Economic Sciences, 2022,Volume 12, Issue 4, Pages 173-184

DOI: 10.52113/6/2022-12-4/173-184

Categories: Uncategorized