دور الضرائب المباشرة وغير المباشرة في تمويل الايرادات العامة

Abstract

Direct and indirect taxes are vital to generate sufficient revenue for the state to meet the increasing public spending. And that both taxes (direct and indirect) are necessary to promote economic growth, fill job opportunities, and economic stability, as they are one of the sources of budget financing. Direct, which means imposing direct taxes on large and medium wealth, which means subjugating the owners of capital and the owners of wealth, or relying on indirect taxes, that is, imposing taxes on goods, services and commercial operations, which means subjugating those who do not have wealth and capital. However, the developing countries rely on direct taxes, while the reliance on indirect taxes is limited in scope, unlike the advanced industrial countries. The current study aims at the attempts of the role of direct and indirect taxes in financing public revenues in the Iraqi and Indian economies. For the purpose of facing public spending, the study clearly shows that taxes play an important role in the development of the Indian economy, unlike Iraq, in which the proportion of tax revenue is a very small part of the revenue, while the study shows Iraq's dependence on direct taxes to finance revenue, unlike India, which is used to non-taxes more direct.