The impact of public revenues on the redistribution of national income in Iraq for the period (2003-2023)

Abstract

 This study aims to examine the impact of public revenues—both tax and non-tax—on the redistribution of national income in Iraq over the period from 2003 to 2023. Achieving social justice and reducing income inequality are among the primary goals of fiscal policy, especially through the mechanisms of the general budget, which relies on revenue collection and equitable public spending. The research adopts an analytical approach, utilizing official statistical data to assess the structure and efficiency of revenue sources in supporting low-income groups.

The findings indicate an unstable relationship between the volume of public revenues and the effectiveness of income redistribution. Heavy reliance on oil revenues has led to fluctuations in fiscal policies, negatively affecting the fairness of income distribution. Additionally, the tax system in Iraq has not been effectively utilized as a redistributive tool due to its structural weaknesses and the lack of equitable taxation.

The study recommends diversifying public revenue sources, strengthening a progressive tax system, and ensuring a balanced approach to revenue and expenditure that promotes equitable income distribution and improves the living standards of disadvantaged populations.