The effect of customs revenues on public revenues according to economic development plans in Iraq
Abstract
The aim of the research is to determine the percentage of customs revenues in public revenues. Assuming that the customs revenues change their contribution to the public revenues in Iraq, according to the economic development plans, and affect the public revenues. The study concluded that the importance of customs revenues in the general revenues for the period 2004-2019 averaged (0.67). The value of flexibility in the short term was (0.456255), which means that an increase in customs revenues by (1%) leads to a rise in public revenues by (45.6%). Which means that the customs revenues had a positive impact on public revenues. As for the long-term, the relationship is also direct, which explains the importance of customs revenues, as the flexibility reached (0.849), and this means that an increase in customs revenues by (1%) leads to a rise in public revenues by (84%).
The most important recommendations were to take measures and include economic plans in financial plans to increase the contribution of customs revenues to public revenues and diversify revenues.
References
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