The impact of commercial, tax and financial legislation on the development of small and medium enterprises in Iraq

This research examines the impact of commercial legislation on the development of small and medium-sized enterprises (SMEs) in Iraq. This topic is considered a vital issue that directly impacts the country's economic growth and sustainable development. SMEs in Iraq face a range of legal and economic repercussions and challenges that hinder their progress, calling for in-depth study to understand these challenges and find effective solutions.Thus, in the first section, we address the role of commercial legislation in facilitating business start-up procedures, as entrepreneurs often suffer from bureaucratic complications that delay company registration and possibly obtaining the necessary licenses. It also addresses the impact of tax laws on business growth.In the second section, we examine the legal challenges facing SMEs, including the complexity of bureaucratic procedures, the impact of corruption, and weak enforcement of the law. The research also indicates that these factors negatively impact the business environment, limiting entrepreneurs' ability to start and expand their projects. The research findings are based on a range of studies and reports and demonstrate that improving the business environment in Iraq requires integrated efforts from the government and relevant authorities, ensuring simplified procedures, enhanced transparency, and appropriate financial and administrative support.