College of Administration and Economics

The Department of Economics at the College of Administration and Economics – University of Mosul held a discussion of the master’s thesis titled: “Measuring the Optimal Tax Burden in Selected Countries with Reference to Iraq”, submitted by the student Mustafa Bazel Mohammed, in Discussion Hall No. (2).

The study sought to shed light on the concept of the optimal tax burden and methods of measuring it, in addition to conducting a comparative analysis among several selected countries with a focus on Iraq, in order to reveal the economic and financial dimensions resulting from the application of different tax systems.

The findings showed that the Iraqi tax system suffers from weak responsiveness to economic changes. It was found that the speed of returning to tax balance in Iraq reached (60% annually), compared to (76%) in Jordan and (45%) in Germany. This highlights the need for a comprehensive review of tax policies to ensure higher efficiency and greater equity.

The discussion committee was composed of: Prof. Khalaf Mohammed Hamad – Tikrit University / College of Administration and Economics – Chairman. Asst. Prof. Saadoun Hussein Farhan – Member. Asst. Prof. Uday Salem Ali – Member. Prof. Hashim Mohammed Abdullah – Member and Supervisor.

This study aligns with Sustainable Development Goal 16 (Peace, Justice, and Strong Institutions) by emphasizing the importance of building a fair and effective tax system that contributes to enhancing transparency and sound financial governance.