A preliminary feasibility study on the possibilities of implementing the tourism subaccount system in Iraq

Abstract

The research aims at evaluating the reality of the  potentialities needed in  apply the TSA in Iraq through preparing preliminary profit study concerning ( the administrative, institutional, technical , statistical,financial , marketing,  profitable, economic,  and social) aspects.

    The problem of the study is that the practical reality  of the accounts of the tourist activities within the national accounts in Iraq doesn’t give a real picture of its contribution in the national economics for it is limited to calculating the accounts of the activities of hotels and restaurants without taking in consideration the other activities of the tourist sector. Hence appears the importance of the study in emphasizing the application of TSA for it contributes in collecting all the accounts of the tourist activities of the tourist sector within an independent framework.

    The study ends with a set of conclusions the important of which is the availability of the potentialities necessary for applying the TSA in Iraq, in addition to some recommendations such as the necessity to establish a TSA unit within the formations of the Ministry of Tourism and Antiquities to supervise the application of the system.