فاعلية النظام الضريبي في تحقيق الاستدامة المالية – تجارب دول مختارة مع إشارة خاصة للعراق .

Rp-The effectiveness of the tax system in achieving financial Experiences of selected countries, with -sustainability special reference to Iraq.pdf

Abstract
The effectiveness of the tax system of any country is affected by political
stability, which is linked to the security situation, the amount of resources it
possesses, and how any country exploits them. The degree of progress of tax
systems is linked to the degree of development and advancement of economic
thought in countries, which is represented by the set of tax tools, their diversity,
modernity, and effectiveness in providing financial sustainability. The problem
of the lack of revenues and the inability to achieve financial sustainability and
the possibility of maintaining it without resorting to rescheduling the public debt
to address the deficit are among the problems that appeared clearly and
significantly globally in the last decade of the last century and had the impact of
causing a number of problems for a number of countries, especially nongovernmental countries. Capable of providing the necessary revenues to cover
expenses without compromising the future of future generations. Many
countries have suffered in this area, especially Iraq among these countries, as
a result of the sanctions, crises, and events it has experienced. It is also
considered one of the problems affecting the various economic, social,
political, and security systems of the state. Because the lack of financial
sustainability weakens or reduces economic, security and political stability,
therefore most countries, including Iraq, were and still are among the countries
that seek to develop a number of strategies to try to meet expenses and
achieve financial sustainability in order to become less vulnerable to financial
crises, especially sudden crises, and confront them with minimal losses