Using Approach Quantile Regression to Determine the Factors Affecting Measuring Capacity in Iraq
Ali Sadig Mohommed Bager, Meshal Harbi Odah, Bahr Kadhim Mohammed

The studies relevant to taxes are so important in financial studies because of the importance of taxes of in state budget. This is on the one hand, while on the other they acquire their importance as a result of achieving their goals within their philosophy through the capacity tax for the concerned countries. It is therefore highly important to conduct studies and researches to ensure the measurement of the capacity tax in accordance with modern scientific methods because of the importance of these studies as a financial phenomenon to achieve the goals of economic and social state in addition to the financial target which is the main role in financing public expenditure . Accordingly, it has been relied on quantile regression method a statistical method to reach the scientific prediction in the measurement of capacity tax in Iraq to recognize the effect variables in their measurement.

Full Text: PDF     DOI: 10.15640/arms.v5n1a4