The present study is basically a study of the main aspects of fiscal structure and policy in Iraq during 1953-1963, and with reference to their effects on economic growth in Iraq. The study is divided into five chapter s and three appendices. Chapter one deals mainly with the exposition of the national accounts of the Iraqi economy, with some emphasis on the role of the government’s sector. This chapter forms the factual background against which problems of fiscal structure and policy in Iraq are examined. Since the exposition in chapter one has been based mainly on one single source of statistical material on the national accounts of Iraq, other alternative estimates are shown in Appendix 1. Appendix 2 includes a brief survey of the major conceptual problems involved in the measurement of national income. Chapter two includes a detailed analysis of the role of fiscal policy in accelerating the growth rate of an underdeveloped economy. While it has been attempted to analyse a wide range of problems involved in fiscal policy the problem of the effect of fiscal policy on the rate of capital formation was stressed in particular, since the rate of capital formation is viewed as the primary parameter of growth. Hence, chapter two forms the analytical background against which problems of fiscal structure and policy in Iraq are examined. Chapter three examines the revenue system and tax policy in Iraq. The first three sections examine the revenue system in general, while the forth section includes a detailed analysis of tax policy in Iraq. This is done mainly against the factual and analytical backgrounds already developed in the previous two chapters. Chapter four includes a detailed examination of the pattern of government expenditure in Iraq, mainly with reference to its possible effect on the rate of capital formation in the economy. Chapter five includes the summary and conclusions of the study. Finally, all tables are included in the statistical appendix
