College of Administration and Economics

The Department of Banking and Financial Sciences at the College of Administration and Economics, University of Mosul, discussed the research of the higher diploma tagged “The Role of Income Tax in Financing Public Expenditures: A Study in a Sample of Countries”.

The current study… Which was submitted by the student “Ahmed Abdul Wahab Muhammad Jassim” in the Department of Banking and Financial Sciences to: Analysis of the relationship between taxes and public expenditures in four countries with different economic systems and tax structure, namely Iraq, Kazakhstan, Jordan, and Malaysia, in the period from 2000 to 2023.

The study reached the most important conclusions: that income tax contributes mainly to financing public expenditures, but its efficiency is affected by factors such as economic growth and collection rates.

The discussion committee was headed by Assistant Professor Dr. Uday Salem Ali Al-Taie, and the membership of Assistant Professor Dr. Hala Sami Khudair Al-Yassin and the membership and supervision of Assistant Professor Mr. Muhammad Thanoun Muhammad Al-Sharabi.