Abstract

The study tackled one of the most crucial issues that needs to be brought to light repeatedly in order to be given the respect it merits and accepted as a significant source of funding for the state's overall budget. In addition to giving the reader a broad cognitive framework for taxes, the research included the theoretical framework of taxes, including its definitions, concepts, purposes, characteristics, and rules. It also described the many forms of taxes, including indirect and direct taxes. Since customs taxes are the most important kind of indirect tax that contributes significantly to the general budget, the study also looked at them practically. To address the real demand for this kind of funding, accomplish sustainable development objectives, and lessen dependency on oil for overall income, these levies can be created and increased. The study came to a number of conclusions, one of which was that taxpayers should be made more aware of the need to pay taxes and that tax evaders should face consequences. Along with striving to improve the openness of tax procedures and hold those in charge of customs tax administration accountable, it also suggested boosting government revenues by improving tax efficiency and promoting tax compliance.