国际货币基金组织：2024伊拉克选定问题报告（英文版）

Non-oil revenues in Iraq remain persistently low relative to all peer country groups. Raising non-oil revenue should be a key policy priority in context of the prospective transition away from oil and Iraq’s large development needs. This paper offers a roadmap for tax policy measures and structural reforms that could be used to raise non-oil revenues. To raise revenues in the near-term, the authorities should review the tariff structure to eliminate exemptions and raise tariffs on luxurie