The Relationship Between The Governance System And The Repercussions Of Financial Crises In Iraq An Analytical Study In The General Tax Authority

Abstract

The study aimed to examine the financial and non-financial crises, including the terrorist organization ISIS, the decline in the price of the Iraqi dinar against ($), and the Corona pandemic crisis (COVID-19) and its most important repercussions, to which the Iraqi economy was exposed in general, and its impact on the tax revenues collected for the General Authority for Taxes during the period Study (2014-2021), where the study presented a clear review of the theoretical and intellectual framework of the variables of the study. Given the above, the problem of the study can be expressed in the following question: Do financial and non-financial crises have an impact on the revenues of the General Authority for Taxes under the governance system in particular and on the economy? In Iraq in general, and in order to achieve the objectives of the study and clarify its problem, hypotheses were formulated, which are:

1. There is a linear relationship between the governance system and financial crises.
2. There is a linear relationship between the governance system and tax revenues.
3. There is a linear relationship between financial crises and tax revenues.
4. There is an impact of financial crises on tax revenues under the governance system.

The study reached the most important results in proving its hypotheses on the existence of an inverse relationship between the governance system and financial crises on pages (15 and 18) by analyzing the data for the research variables. It was also proven that there is an impact of financial crises on tax revenues under the governance system, as a decrease in Tax revenues during these crises. The study came up with the most important recommendations, which are that the tax administration should move towards creating new paths that contribute to expanding the base of the tax base and then raising the level tax revenues by conducting research and auditing idle tax capacities and exploiting them.