The Impact of E-Commerce on Taxes and Its Impact on the Preparation of the State's General Budget (A Case Study of the General Tax Authority and the Central Bank of Iraq for the Period 2015-2022)

Direct and indirect taxes represent a very important financial tool for the state's general budget revenues, expanding the scope of public revenues and providing them with financial resources. However, the legislative authorities enacted the tariff law and implemented it late. Therefore, financial corruption was one of the most important reasons that made this resource weak in financing general budget revenues, especially in the Republic of Iraq. The problem with the study lies in the fact that the financing role of taxes is very weak, even after the implementation of the 2010 law. Taxes did not contribute as required to financing the state budget. The importance of the study lies in highlighting the definition of taxes as an important financing tool and demonstrating the extent of the impact of tax evasion on financing the state's general budget. One of the most prominent conclusions reached by the study is that the percentage of revenue contribution to general revenues remains very small, due to the impact of e-commerce on the collection of tax resources. Furthermore, the tax evasion index has increased for some selected years since the law was implemented. We find that the percentages remain high, indicating the weakness of the state's electronic oversight apparatus to curb these practices. The most prominent recommendations are that the economic authority must activate its oversight tools to limit these practices. Tax evasion and other practices are used to avoid wasting tax revenues and to expand their contribution to the state's general budget.