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Riyad Muhammad Jassim Al Khazraji jaess@tu.edu.iq
Anmar Ghalib Clip jaess@tu.edu.iq


Abstract

The research aims to indicate the extent of the impact of tax policies on some of the macroeconomic variables in Iraq, including the gross domestic product, and that the Iraqi economy did not enjoy from different political variables during the period studied. In some indicators or macroeconomic policies in Iraq and its important role in bringing about a kind of balance and economic stability, quantitative analysis was used by the (ARDL) model for time series after conducting static tests for the variables used and diagnostic tests for them. Several results were reached, in the short term The results showed that the sign is positive, meaning that tax revenues have a direct effect on the gross domestic product at constant prices in Iraq. However, the results show that this effect is not significant at the level of confidence (5%).


   As for the long-term results of the autoregressive model, the sign is positive between (tax revenues) and (gross domestic product at constant prices), that is, it has a direct effect, and this means that an increase in (tax revenues) by one unit leads to an increase in GDP by (0.24%) at a confidence level (5%).


 The research recommended a set of recommendations, most notably simplifying the tax system and reducing complexities and administrative procedures associated with it. This will contribute to enhancing appropriateness and transparency, and reduce compliance costs for individuals and companies, and then stimulate economic activity and investment.

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How to Cite
Jassim Al Khazraji, R. M., & Clip, A. G. (2023). Measuring and analyzing the impact of tax revenues on the gross domestic product in Iraq for the period (2004-2021). Tikrit Journal of Administrative and Economic Sciences, 19(64, 2), 37–50. https://doi.org/10.25130/tjaes.19.64.2.3
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References

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