SUGGESTED MECHANISMS FOR DEVELOPING THE TAX SYSTEM AND ITS IMPACT ON FINANCING THE STATE’S GENERAL BUDGET AND ENCOURAGING INVESTMENT (APPLIED STUDY IN THE IRAQI GENERAL TAX AUTHORITY (
Abstract
The research aims to identify the appropriate mechanisms through which the tax system can be developed in a manner that is commensurate with the various environmental changes and developments, in addition to clarifying the role of these methods in financing the state’s general budget and encouraging investment. Appropriate methods that can help in developing the tax system in a way that is commensurate with modern environmental developments, (2) The development of the tax system helps in financing the state’s general budget and encouraging investment. -2020, and analytical tools were used to obtain the desired results from the research, as the results showed that there are a set of appropriate scientific methods that can help in financing the state’s general budget and encouraging investment.