Iraq: General Commission for Taxes: Strategic Direction for Prioritized Reforms

By Fadia B Sakr, Sabine M Corm, Patrick De Mets, Lydia E Sofrona

April 10, 2024

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Format: Chicago

Fadia B Sakr, Sabine M Corm, Patrick De Mets, and Lydia E Sofrona. Iraq: General Commission for Taxes: Strategic Direction for Prioritized Reforms, (USA: International Monetary Fund, 2024) accessed December 3, 2024

Summary

The Government of Iraq has embarked on a considerable modernization journey for the General Commission for Taxes (GCT) with the goal of expanding the revenue base following a tax/GDP decline of 1 percentage point in 2022 (from 2 percent in 2020). Taking into account the internal and external challenges, and the findings of the 2022 Tax Administration Diagnostic Assessment Tool (TADAT) and the existing plans of the authorities, the report highlighted core reform areas to be included in a reform plan for the GCT. The report also included an indicative integrated FAD/METAC mid-term capacity development (CD) plan for the next three years.

Subject: International organization, Monetary policy, Revenue administration, Revenue performance assessment, Tax administration core functions, Tax Administration Diagnostic and Assessment Tool (TADAT)

Keywords: Core process, Core reform area, GDP decline, High-level summary, Large Taxpayers, Medium-term reform plan, Reform, Self-Assessment, Tax administration core functions, Tax Administration Diagnostic and Assessment Tool (TADAT)

Publication Details

Pages:

4
Volume:

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DOI:

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Issue:

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Series:

High Level Summary Technical Assistance Report No. 2024/011
Stock No:

HLSEA2024011
ISBN:

9798400272899
ISSN:

2959-4103

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