مجلة الاقتصاد وادارة الاعمال
Volume 10, Numéro 1, Pages 9-18
2026-06-10
Cost Of Alternative Value As An Optimization Tool Tax Collection An Applied Study At The General Authority For Taxes, Najaf Al-ashraf Branch
Authors : Al-ardawe Ameer Ageed Kadhim . Al-murshidi Haider Jawad Kadhim . Jabbar Mohammed Sadiq .
Abstract
The study showed the reality of tax collection and ways to improve it in the General Authority for Taxes, Najaf Governorate Branch. By studying and analyzing the cost of alternative value Explaining its importance in the growth of state revenues According to the challenges faced by the taxpayer and those responsible for collecting it. The problem of the study revolves around accounting systems and theories Applied in the General Authority for Taxes, Najaf Governorate Branch It is characterized by traditional methods And besides that Failure to understand the laws And tax systems A simplified and comprehensive understanding by the taxpayer and taxpayers. Which led to Declining growth rates and improving tax collection In the treasuries of the Iraqi state in general. The study results showed that accounting systems and theories Applied in the General Authority for Taxes in the Najaf Governorate It is characterized by complexity Lack of awareness and focus on advanced techniques in tax collection policies Whether it is in the public or private sector As a result, the growth rate and improvement of tax collection decrease and the planned value. The study concluded that this is necessary Apply Cost of Alternative value As a tool to improve tax collection rates Simplifying systems and laws Whether it is in the public or private sector.
Keywords
Cost of Alternative value , Tax improvements , Tax collection.
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