Economic Development within the Framework of the Implementation of Economic Reform Programs Taxation Case Study

Iraq depends on oil resources as the main source to achieve the requirements of its economic development. The Iraqi economy is characterized by a rational economy, so the impact of the drop in world oil prices on its financial resources. Therefore, we tried to highlight the importance of relying on resources other than oil to finance the budget, Within the framework of economic reform programs, which branch out tax reform. We have tried to make it clear through tax indicators whether tax increases or taxes can be added to diagnose the obstacles to tax reform such as regulatory, human, financial, legislative, and technical constraints to determine the steps to start.