Abstract

Tourism is today one of the most growing industries in the world after it has become one of the most important sectors in international trade. In addition, the role of tourism in the development of private sector institutions and non-governmental organizations, after the expansion of the scope of the sectors and services concerned with them, and the huge basic infrastructure required to support them such as transport, banks, financial institutions, advertising institutions, etc.Which made this sector a target for economic development programs. Iraq possesses the elements of tourism development, as it is one of the most important countries in which the terrain varies, as well as a civilization thousands of years old. In addition, Iraq contains the most important holy shrines of the prophets and righteous saints, which are scattered throughout the country, which makes Iraq one of the most important tourist attractions if thedevelopment of this leading sector in the process of economic development, which can be one of the most important economic resources of the state, in addition to oil, whose prices change from time to time.

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