Analyzing and Measuring the Impact of Customs Taxes on the Gross Domestic Product in Iraq for the Period (2004–2021)

Abstract

The research aims to measure the impact of customs taxes on the gross domestic product in the Iraqi economy. The research covers data for a period of time, 2004-2021, and for measurement purposes, the annual data was converted into quarterly data using the (eviews10) program. The data for both variables are at the original level of the data, and it has settled at the first difference according to the Dick-Fuller method. For this reason, the Johansen method was used to estimate the co-integration in the long term. In the greatest value test, there was no integrative relationship in the long term, and these two variables were referred back according to the logic of the economic theory, and their behavior can be observed through the graph of the data of the two variables. It is known that the relationship between the two variables is a positive relationship. Positive between customs taxes and GDP, that is, the higher the customs taxes, the higher the levels of the gross domestic product, in addition to a set of recommendations, most notably working to activate the customs tax law in order to supplement the general budget with more financial resources.