The Role of Tax Policy in Diversifying the Structure of Gross Domestic Product in Iraq

• Dr.Afiefa B.Showket

  College of Administration and Economics, Mustansiriyah University

  المؤلف

Rentier economies, including Iraq, face a fundamental problem represented by the dominance of the oil sector over the structure of gross domestic product (GDP), which renders them hostage to fluctuations in global energy markets. This research aims to analyze how tax policy can be used as an effective mechanism contributing to the diversification of the productive base away from oil. Through a descriptive-analytical approach, the study reviews the structure of the current Iraqi tax system and diagnoses its shortcomings, then attempts to outline a legislative and procedural reform vision aimed at directing investment toward commodity and service sectors such as agriculture, industry, and tourism, in addition to the services sector. The study concludes that tax reform based on the principles of neutrality, equity, and strategic incentives is a necessary condition for achieving sustainable economic diversification. It recommends restructuring the tax system so that it transforms from a mere tax-collection instrument into an efficient means and a comprehensive development lever

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الحقوق الفكرية (c) 2026 Dr.Afiefa B.Showket (Author)

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