Abstract: The tax revenues as a study and its effect on the government revenues on a state is of importance especially at the present time when the decline in the level of oil revenues is manifested all over the country. The tax system reform is part of the financial reforms which has become an important element in the economic and political adjustment programs that aims to get resources due to the low level of overall revenues of the state. The main objective of this research is to study the tax revenues in Iraq, basically its influence on tax revenues as well as any of those taxes less impact on tax revenue. This is to determine the development of tax revenues and the extent of the impact of total tax revenues on the government revenues. This research has come to set a conclusion on the weakness of the tax representation for tax revenues to total government revenues and the fact that tax revenues is unable to finance such revenue. Therefore, this research recommends that there is need to reform the tax system and activate the existing types to tax and the introduction of other neglected types of tax under the current tax revenues.