Author
Sonia Arzeroni Wartan
Type
Book
Language
Arabic
Digital
Yes
Manuscript
No
Library
Royal Danish Library
Library Asset ID
ISSN: 3006-1911, EISSN: 3006-192X, DOI: 10.36325/ghjec.v10i33.5587
Record ID
cdi_doaj_primary_oai_doaj_org_article_e232dc71520944be9021e87197a4d24f
Library Location
DOAJ Directory of Open Access Journals
Notes
Abstract: Customs taxes in Iraq have gone through four stages, starting with the phase of the Ottoman and British occupation, then the phase of independence and royal rule, and ending with the phase of republican rule. They are of several types depending on who is looking at them. According to their nature, they may include both “the import tax whose base lies in the goods entering the borders of the customs state,” and the “export tax.” That is, the goods that exit the customs jurisdiction of the state,” “the transit tax and its container,” and “the goods in transit,” and according to their definition, they are both ad valorem, specific, and mixed taxes, especially since Iraq applies the ad valorem tax, and accordingly, customs taxes have an economic role. It is represented in supporting both the industrial and agricultural sectors in terms of exempting their imports from them in accordance with the Customs Tariff Law No. (22) of (2010), as well as attracting investment in the country through large exemptions from taxes for 10 years for projects that have obtained an investment license from the General Authority for Investment, and its financial role, even if it is low, in addition to its role in Maintaining public health in terms of imposing low taxes on necessary goods and public security by imposing high customs taxes on luxury goods in addition to supporting specific sectors such as “education and research.” Therefore, the goal of the research is to study the conceptual framework of customs taxes and their economic role while developing some solutions to increase their importance. Relativity. Abstract Customs taxes in Iraq has gone through four stages beginning in the stage of Ottoman and the British occupations and then the stage of independence and the monarchy, ending with the Republican stage, it is on several types according to the direction that looks at it, it includes according to its nature the "incoming tax which contained the entrant goods in the customs state borders", "the out coming tax, i.e., the goods that come out of the customs range of the state", "transit tax and its containers", and "goods in transit". According to its identification, they are all from valorem, qualitative and mixed taxes, and especially in Iraq the valorem tax is applied. So, the customs taxes have an economic role. The economic assimilates in supporting all sectors of industry and agriculture in terms of the exemption of its imports according to the law of customs tariff number (22) for the year (2010), as well as its attraction to invest in the country through the large exemptions "from taxes for 10 years" for projects which have investment license from the General Authority for Investment, The financial role although they are low, in addition to its role in public health in terms of imposing reduced taxes on necessary goods and public security and imposing high customs taxes and supporting quality sectors such as “education and research”. So, the aim of the research is to study the conceptual framework of the customs taxes and the economic role, with some of the solutions to increase their relative importance.
Görüntüle
مجلة الغري للعلوم الاقتصادية والادارية, 2015-08, Vol.10 (33)
