{"id":48882,"date":"2025-08-18T14:11:23","date_gmt":"2025-08-18T14:11:23","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=48882"},"modified":"2025-08-18T14:11:52","modified_gmt":"2025-08-18T14:11:52","slug":"department-of-economics-at-the-college-of-administration-and-economics-university-of-mosul-discusses-a-masters-thesis-on-measuring-the-optimal-tax-burden-and-its-economic-implications","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2025\/08\/18\/department-of-economics-at-the-college-of-administration-and-economics-university-of-mosul-discusses-a-masters-thesis-on-measuring-the-optimal-tax-burden-and-its-economic-implications\/","title":{"rendered":"The Department of Economics at the College of Administration and Economics, University of Mosul, Discusses a Master\u2019s Thesis on Measuring the Optimal Tax Burden and Its Economic Implications\u201d  on Monday, August 18, 2025"},"content":{"rendered":"<p>The Department of Economics at the College of Administration and Economics \u2013 University of Mosul held a discussion of the master\u2019s thesis titled: \u201cMeasuring the Optimal Tax Burden in Selected Countries with Reference to Iraq\u201d, submitted by the student Mustafa Bazel Mohammed, in Discussion Hall No. (2).<\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p>The discussion committee was composed of: Prof. Khalaf Mohammed Hamad \u2013 Tikrit University \/ College of Administration and Economics \u2013 Chairman. Asst. Prof. Saadoun Hussein Farhan \u2013 Member. Asst. Prof. Uday Salem Ali \u2013 Member. Prof. Hashim Mohammed Abdullah \u2013 Member and Supervisor.<\/p>\n<p>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.<\/p>\n<p><img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-48883\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0007-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0007-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0007-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0007-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0007-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0007-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0007-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0007-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0007-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0007-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0007.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-48884\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0008-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0008-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0008-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0008-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0008-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0008-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0008-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0008-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0008-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0008-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0008.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-48885\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0010-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0010-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0010-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0010-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0010-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0010-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0010-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0010-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0010-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0010-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0010.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-48886\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0009-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0009-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0009-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0009-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0009-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0009-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0009-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0009-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0009-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0009-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0009.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-48887\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0012-300x300.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0012-300x300.jpg\" alt=\"\" width=\"300\" height=\"300\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27300%27%20viewBox%3D%270%200%20300%20300%27%3E%3Crect%20width%3D%27300%27%20height%3D%27300%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0012-66x66.jpg 66w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0012-150x150.jpg 150w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0012-200x200.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0012-300x300.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0012-400x400.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0012-600x600.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0012-768x768.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0012-800x800.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0012-1024x1024.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0012-1200x1200.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/08\/IMG-20250818-WA0012.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Department of Economics at the College of Administration and Economics \u2013 University of Mosul held a discussion of the master\u2019s thesis titled: \u201cMeasuring the Optimal Tax Burden in Selected Countries with Reference to Iraq\u201d, 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 <a href=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2025\/08\/18\/department-of-economics-at-the-college-of-administration-and-economics-university-of-mosul-discusses-a-masters-thesis-on-measuring-the-optimal-tax-burden-and-its-economic-implications\/\"> [Read More]<\/a><\/p>\n","protected":false},"author":62,"featured_media":48888,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-48882","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discussions"],"_links":{"self":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/48882","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/users\/62"}],"replies":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/comments?post=48882"}],"version-history":[{"count":2,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/48882\/revisions"}],"predecessor-version":[{"id":48890,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/48882\/revisions\/48890"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/48888"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=48882"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=48882"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=48882"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}