The main objective of the research is to identify the size of the economic effects of the tax an important percentage of the gross domestic product. In addition, the tax is of great importance and its role and importance in economic development and to make the tax constitute to most countries of the world, and an important source of income, as it works to increase the revenues of the public treasury, through the government authority collecting tax revenues to finance social projects. The research provided a review and clarification of the theoretical and intellectual framework of the study variables. This problem lies in the fact that Iraq suffers from the inefficiency of the tax administration in responding to economic and social changes, which led to a decrease in tax revenues, which negatively affected economic growth. To achieve the objectives of the study, the study hypothesis was formulated, which is, There is a significant correlation between taxes and economic growth. One of the most important conclusions reached by the research, through the standard application of the research, is that there is a long-term direct relationship between the independent variable (taxes) and the dependent variable (economic growth). Among the recommendations recommended by the researcher is increasing awareness among citizens and defining the importance of taxes and their role in increasing economic development.
Husam Hameed Sultan Al-Karkhi (Sat,) studied this question.