The Economic Impact of Indirect Taxes on Consumers in Iraq


Dr.Wisal Abdullah Husain
Market Research and Consumer Protection Center, University of Baghdad, Iraq.
Oroba Main Ayesh, Assistant Professor
Technical Management Institute, Central Technical University, Iraq.


The importance of research by highlighting the impact of increasing indirect taxation on the consumer, the problem of research that the increase of the state’s interest in increasing tax revenues after the decline of oil prices to cover the budget deficit without taking into account the impact of the imposition of indirect taxes on the Iraqi consumer,Therefore, the study aims to study the economic indicators to determine the extent of the effect that the tax burden is added to the prices of the materials or at the expense of their quality. And the extent to which the revenues of each type of indirect taxes, customs taxes, production and sales for 2011-2017.A number of proposals have been reached to address the imbalance associated with the imposition of indirect taxes on the Iraqi consumer.