High-Level Summary Technical Assistance Reports

Iraq: General Commission for Taxes: Strategic Direction for Prioritized Reforms

Author/Editor:

Fadia B Sakr ; Sabine M Corm ; Patrick De Mets ; Lydia E Sofrona

Publication Date:

April 10, 2024

Electronic Access:

Link to Table of Contents

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.

Series:

High Level Summary Technical Assistance Report No. 2024/011

Subject:

International organization Monetary policy Revenue administration Revenue performance assessment Tax administration core functions Tax Administration Diagnostic and Assessment Tool (TADAT)

Frequency:

Regular