Analysis and measurement of the tax burden on the salaries and bonuses of public sector employees in Iraq
In rentier countries that rely on rent to finance their public expenditures, attention to rules and regulations governing tax theory is low. In this research, the researcher highlighted the distortion in the distribution of the tax deduction burden on the salaries of government employees in 2015 for the eight functional grades as the ninth and tenth grade is not subject to tax deduction by relying on modern standards in measuring the fairness in the distribution of the tax burden (marginal tax rate). It was found through the research that there is a significant distortion in the distribution of the burden of withholding tax on the additions that occur on the salaries of employees in proportion to their nominal salaries received.
1. 1-انجاد,عبد الستار حمد,تقيم النظام الضريبي العراقي بين (الواقع والطموح) ضريبة الدخل انموذجاً,مجلة كلية القانونللعلوم القانونية والسياسية, العدد 5,كركوك,2010.
2. 2-الموقع الرسمي لمنظمة التعاون والتنمية الاوربية www.oecd.org) (
3. 3- موقع الرسمي لوزارة المالية-الهيئة العامة للضرائب-جدول الاستقطاع المباشر لسنة 2015 www.mof.gov.iq))
4. 4-قانون سلم الرواتب العراقي لسنة 2005
5. 5-قانون الموازنة العامة لسنة 2015
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2. Hyman, David N. , public finance a contemporary application of theory to policy, 10th edition, North Carolina state university, 2011, 222
3. 3- Barro, Robert J and Chaipat Sahasakul, Measuring the average marginal tax rate from the individual income tax. Journal of Business NO 56(4), 1983, 419.
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