THE IMPACT OF TAX REVENUES ON THE TRADING VOLUME IN THE IRAQI STOCK EXCHANGE-FOR THE PERIOD (2009-2023)

Abstract

The change in the function of the state from that of a guardian state to its intervention in economic activity led to an increase in the volume of public expenditures, and the state had to search for alternative sources of revenues and to balance its payments. Taxes are considered one of the important tools that the government relies on to obtain revenues, in addition to their importance in economic life. And social by reducing inequality between classes, rationalizing consumption, reducing saving and investment, and reducing inflation and unemployment rates, which made the state resort to it to obtain revenues, in addition to its impact on many other variables, Hence the importance of the current research emerged by testing the impact of tax revenues on the trading volume in the Iraq Stock Exchange for the period from (2009 - 2023). The current research has concluded that tax revenues have a slight impact on the trading volume in the Iraq Stock Exchange. This is certainly true. This is due to the lack of tax justice in addition to the weak trading volume in Iraq.