Tax Reform and its Role in Achieving Financial Discipline in Iraq for the Period (2004- 2022)

Abstract

Taxes constitute the fundamental core of any government financial legislation and are one of the most important fiscal policy tools used by the state to influence economic activity. They represent one of the most important sources of public revenue for the government, in addition to their role in achieving numerous economic and social objectives. Their impacts vary depending on the prevailing economic system. Fiscal discipline is an important topic that should be highlighted. It includes a set of rules and methodologies aimed at achieving the state's financial objectives, including managing public spending and public revenues, and making sound decisions in this regard to avoid the pressures and economic crises facing the government