Iraq: General Commission for Taxes: Strategic Direction for Prioritized Reforms
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).
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Volume/Issue:
Volume 2024
Issue 011
Publication date: April 2024
ISBN: 9798400272899
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Topics covered in this book
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Taxation - General , International - Economics , Money and Monetary Policy , Large Taxpayers , Reform , Self-Assessment , core reform area , GDP decline , high-level summary , medium-term reform plan , core process , Tax Administration Diagnostic and Assessment Tool (TADAT) , Tax administration core functions
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.
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