The Impact Of The Application Of Direct Withholding Tax On Improving Tax Revenues And Financing The State's General Budget (An Applied Study In The General Tax Authority)

Abstract

The research aims to address the knowledge pillars of direct withholding tax in terms of its concept, importance, types, mechanisms of application and characteristics, in addition to identifying the necessary requirements for its application in the Iraqi General Tax Authority with an indication of the impact of this in improving tax revenues, andthe research is based on the basic premise that follows: There is a possibility of applying direct withholding tax in Iraq in a way that helps in tax revenues, and the research was applied in the Iraqi General Tax Authority for the data of the fiscal year ending on 31/12/2022 in order to show the possibility of applying the direct withholding tax in addition to indicating its impact on improving tax revenues and financing the state's general budget in a way that helps reduce the budget deficit and encourage investment, and the research reached a set of conclusions, the direct withholding tax law, including[1] the necessary clarifications about the entitlement and collection of tax, and determining the funds and things exempted from it, with the need to adopt a single tax rate, to ensure ease and accuracy of application and to prevent diligence in interpretation the most important and it can also be considered a good tax reform in order to provide a resource Abundant and regular taxation.