THE VAT And The Importance Of Its Application In Iraq

Value Added Tax VAT One of the tax tools produced by globalization Therefore it is necessary to introduce their application within the reform of the tax system of countries seeking to use modern taxes to support their economy And because of the conditions faced by the Iraqi economy of wars And others which weakened his economy We need to introduce this tax to the sum of other taxes to support the Iraqi economy and to increase its revenues. Where we discussed in five chapters the importance of this type of taxes and propose the model to impose and collect As the researcher confirmed by introducing the problem of research on The lack of tax revenues at present and the failure to keep up with the legislation imposed by global developments in this area In order to prove the hypothesis of research that emphasizes The need to initiate economic reform accompanied by the reform of the tax structure and the adoption of value added tax within this reform The second topic included some concepts of value added and different points of view The third section also included the value added tax its historical development types characteristics advantages and objectives The fourth topic Proposing the proposed model for applying this type of tax in Iraq One of the most important findings of the researcher Is that VAT is one of the most important types of taxation because it is imposed on all activities production sale consumption As for the most important recommendations recommended by the researcher It was necessary to start economic and tax reform through Diversify taxes and work with VAT and setup National Academy of Tax Studies.