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The effect of oil price fluctuations on direct taxes : Analytical study on direct taxes in Iraq 2011-2021

Résumé

This research aims to study the effect of annual changes in the world oil barrel prices, to which the price of a barrel of oil in Iraq is linked, represented by OPEC prices, on tax receipts from the Iraqi tax system and direct taxes in particular. To achieve the objectives of the research, raw data including oil prices and tax receipts from direct taxes were obtained from the investing site and central bank data for several years. After analyzing the data using the statistical program Eviews, the most important results were reached with the presence of an effect of oil prices on direct taxes. The statistical analysis of the research indicated the following recommendations related to the evaluation and development of the tax system in Iraq, as the Iraqi economy is a single source, largely dependent on oil exports.

Comment citer cet article

Ayman Abdel Aziz Shweish & Siwar Ellouze (2022), The effect of oil price fluctuations on direct taxes : Analytical study on direct taxes in Iraq 2011-2021, International Journal of Management And Technologies, Vol. 17, N°2, p:137-159.