The Role of Real Estate Revenues in Financing the State’s General Budget

• Post by: Muthanna mjdes
• October 11, 2022
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Ahmed Kazem Sindo Al-Hassani

Al-Qadisiyah University / College of Administration and Economics

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 (1999- 2008 ), and the research reached several conclusions, including the adoption of the general budget on oil revenues grade basis, as well as the political changes During the research period an important role in determining the size of real estate tax revenues, As well as the continued increase in expenditures directly affect the state budget, as well as the 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 estate1959 of 162 No, 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