The Role of Customs Taxes in the Development of the Industrial Sector in Iraq for the period (2004-2022)

Purpose: The impact of customs taxes in supporting and protecting the domestic product and domestic industry. Conceptual framework: The paper dealt with the study of the role of customs taxes in the development of the industrial sector in Iraq, and the conceptual and theoretical framework of the industrial sector. Design /methodology /methodology: We analyzed the role of customs taxes in the development of the industrial sector in Iraq during the period 2004 - 2022. Results: The study resulted in a set of results, most important of which lies in that the volume of customs tax revenues is low, and that's why that the Iraqi economy is considered as a rentier economy because it mainly depends on the export of oil as a result of the weakness of customs tax revenues being deemed as a financial resource for the general budget in Iraq owing to the widespread financial and administrative corruption in most joints of the tax system, and the weak flexibility of the tax apparatus. The paper, the practical and social implications: The paper Contributes to clarifying the role of customs taxes in the development of the industrial sector. Originality/value: The results of this study showed that the number of publications related to customs taxes and their role in the development of the industrial sector is insufficient, so our research contributed to bridge the research gap between customs taxes and the industrial sector.