## Iraq: Selected Issues

_IMF Staff Country Reports, May 16, 2024_

## Source details

**Canonical URL:** [Iraq: Selected Issues](https://www.imf.org/en/publications/cr/issues/2024/05/15/iraq-selected-issues-549033)

## Other formats

- [Markdown version](/en/publications/cr/issues/2024/05/15/iraq-selected-issues-549033/index.md)
- [Structured JSON version](/en/publications/cr/issues/2024/05/15/iraq-selected-issues-549033/index.json)
- [Bundle manifest](/en/publications/cr/issues/2024/05/15/iraq-selected-issues-549033/bundle-manifest.json)

## Bibliographic details
- Published: May 16, 2024
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9798400275739.002

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### Summary
- This Selected Issues paper offers a roadmap for tax policy measures and structural reforms that could be used to raise non-oil revenues.
- Raising non-oil revenues is a key priority because of the expected decline in oil prices, as well as the need to ensure long-term fiscal sustainability and meet sizeable spending needs.

### Near-term revenue measures
- Review the tariff structure to eliminate exemptions.
- Raise tariffs on luxuries.
- Make the personal income taxes more progressive.
- Broaden tax bases.

### Medium-term reforms
- Move towards adopting the value added tax.
- Tackle structural obstacles to revenue mobilization:
  - informality
  - lack of economic diversification
  - low levels of financial inclusion
  - high reliance on cash

### Institutional capacity and support
- Significantly accelerate institutional reforms of revenue and customs administration.
- Leverage support of IMF and other donor capacity development efforts.

### Publication and metadata
- Publication date: May 16, 2024
- Pages: 40
- Volume: 2024
- Issue: 129
- Series: Country Report No. 2024/129
- DOI: https://doi.org/10.5089/9798400275739.002
- Stock No: 1IRQEA2024002
- ISBN: 9798400275739
- ISSN: 1934-7685
- Subjects: Employment, Gender, International organization, Labor, Labor markets, Monetary policy, Revenue administration, Women
- Keywords: C. assessing Drivers, Employment, Global, informality distance, labor market challenge, labor market indicator, labor market structure, Labor markets, Middle East and Central Asia, Women

*Source: IMF Staff Country Reports — "Iraq: Selected Issues" (May 16, 2024).*

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## Content in this bundle

- **Iraq: Selected Issues; IMF Country Report No. 24/129; April 10, 2024**
  - [Iraq: Selected Issues; IMF Country Report No. 24/129; April 10, 2024 (Markdown version)](/-/media/files/publications/cr/2024/english/1irqea2024002.pdf.md){rel="alternate" type="text/markdown"}
  - [Iraq: Selected Issues; IMF Country Report No. 24/129; April 10, 2024 (PDF)](/-/media/files/publications/cr/2024/english/1irqea2024002.pdf){rel="external" type="application/pdf"}

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_Source: https://www.imf.org/en/publications/cr/issues/2024/05/15/iraq-selected-issues-549033_