The Role of Tax Revenues in Sustaining Economic Growth: A Case Study of Iraq for the Period (2010–2025)

Abstract

This study aims to analyze the role of tax revenues in sustaining economic growth in Iraq during the period (2010–2025), given the heavy reliance on oil revenues as the primary source of public finance. The research examines the theoretical relationship between taxation and economic growth, analyzes the reality of tax revenues in Iraq, and explores prospects for enhancing their developmental role within the framework of Iraq Vision 2030. The findings indicate that structural weaknesses in the tax system and the dominance of oil rents have limited the developmental role of taxation, despite the relative improvement in tax revenues after 2020. The study recommends simplifying tax legislation, expanding the tax base, enhancing digital transformation, and aligning tax policy with sustainable development goals to ensure long-term economic growth.