Dr. Sultan Jassim Sultan        Prof. Dr. Muhammad Ali Hamid         Prof. Kazem potatoes  

Abstract

Tourism  sector considers  is effective which has economic, social and cultural effects. It became    of  the important sector in the economy, because represented source of foreign respects, and supported budget payment throughout achieving surplus in tourism balance as well as giving more of opportunities. In other hand this sector characterized by it has many relations with other sector. Therefore it started occupy distinctive rank amouny many of development strategies particularly the states which have tourism abilities. And this research aims to find strategy in order to improve tourism sector in Iraq for share in varying the fiscal respects and reduction of depending on oil as only source.