Research Title The role of taxes in supporting economic development in Iraq

The reason behind the disparity of tax systems in developing countries, including Iraq, be found in the different political, economic and social structures. The share of tax revenue in public revenues is very weak in these countries, although tax is an important component of public revenues in most countries. Among them, the developed is a tool of financial policy and the main financier of the State Treasury. The roles which played by the tax are not limited to the financial aspect, but there are various aspects, including economic, social and political. The study focused on highlighting the dynamics of economic development and the search for stable and sustainable sources of finance that are far from sources of depletion such as hydrocarbons and natural resources because they are disappearing due to depletion. The aim of the research is to highlight the role of taxation in supporting economic development in Iraq. A difficult task is to provide all the means necessary to address the economic fluctuations of inflation, unemployment, investment and distribution of incomes and lift the Iraqi economy from turmoil to stability and achieve economic development supportive of life.