2025-07

CIVIL OFFICIUM (Issue : 2) (Volume : 5)

Investment plays a crucial role in national economies worldwide, serving as a fundamental driver of economic development and influencing multiple economic variables. Nations across the globe find themselves in fierce competition to attract foreign and domestic investment through various tools and strategies designed to stimulate and maintain investment flows. Among these instruments, fiscal policy stands out as one of the most significant mechanisms for encouraging investment attraction. This policy holds considerable importance within the broader framework of economic policies due to its substantial capacity to achieve national economic objectives. The present study examines how fiscal policy influences investment promotion, with particular focus on the Kurdistan Region of Iraq as a case study. Using descriptive, historical, and analytical research approaches, this investigation explores the intricate relationship between fiscal policy instruments—particularly taxation and public expenditure policies—and their effectiveness in fostering investment. The findings reveal that fiscal policy significantly impacts investment decisions through various channels including tax incentives, infrastructure development spending, and supportive financial measures. However, the Kurdistan Region confronts numerous challenges that impede effective investment attraction, including its heavy reliance on oil revenues, ongoing financial difficulties, and ambiguous economic policy frameworks. The study concludes with comprehensive recommendations for implementing strategic fiscal reforms, establishing clear investment promotion strategies, and developing transparent economic governance structures to transform the region's economy from its current single-resource dependency toward a more diversified and sustainable economic model.

2022-09

گوفارا زاکویا سلیمانی (Issue : 70) (Volume : 70)

تعد الضرائب اداة مهمة للايرادات العامة في اي دولة وعلى الرغم من ريعية الاقتصاد العراقي وهيمنة المصدر النفطي على الايرادات العامة للموازنة الاتحادية الا ان الضرائب لازالت تشكل المصدر الثاني، لذلك يحاول البحث استقراء مايتعلق بالضرائب او مايمكن ان تشكله الضرائب من ضغوطات على المجتمع وذلك من خلال قياس وتحليل مؤشرين مهمين هما العبء الضريبي والجهد الضريبي وقد تم اختيار المدة من 2004-2020 كحد زمني للبحث يمكن من خلاله تحديد اتجاه العبء والجهد في العراق. وتوصل البحث الى استنتاج مهم هو ان ضغط الجهد والعبء الضريبي في العراق ليس شديداً على فئات افراد المجتمع المختلفة وذلك بسبب عائدات النفط المرتفعة والتي غالبا ماشكلت نسبة 90 الى 95% من ايرادات الموازنة الاتحادية فضلاً عن ذلك فأن التخلف على مستوى المؤسسات الضريبية وعدم الوعي الضريبي على مستوى الافراد ساهم بشكل كبير في تراجع معدلات العبء والجهد الضريبيين خلال مدة الدراسة.

2021-05

Academic Journal of Nawroz University (Issue : 2) (Volume : 10)

The effect of oil prices on basic stock indices, a study in a sample of developed countries The research revolves around the importance that oil plays as the main source of energy and global financial market indicators, as they affect and are affected by the economy in light of the interconnectedness and interconnection of all economic and financial sectors and the influence of countries' economies with each other with the existence of globalization and economic openness. In this research, we dealt with measuring and analyzing the impact of oil price fluctuations in global markets on the most important indicators of a sample of developed countries, namely (DJI, NIKKEI225, and STOXX50E) for the period 2007-2020. It was found through measurement and analysis that the fluctuations in oil prices positively affect the US Dow Jones and Japanese NIKKEI225 indices, while the impact of prices on the European STOXX50E Index has not been proven because the United States of America is a country characterized by the capacity of its financial markets and the magnitude of oil speculation, especially in futures contracts due to its possession of the first reserve on World level as well as being the second largest importer.