iarjbmIARJBMIARJBM2708-514710.47310/iarjbm.2025.v06i01.005Analysis Of The Relationship Between Cash Flows And Financial Performance And Its Reflection On Tax Revenues: Applied Study In The Iraqi General Tax AuthorityThe research aims to analyze the relationship between cash flows and financial performance and its reflection on tax revenues, and to identify the extent to which industrial companies use different financial statements to assess liquidity, profitability, the company's ability to employ its funds and capital alignment, using the statements of financial position and income on the one hand and the statement of cash flows on the other. This is due to the discrepancy or mismatch in the results reflected by the use of These are different types of financial statements. The General Authority for Taxes of Iraq served as the research sample for the 2015–2024 timeframe in order to examine the connection between cash flows and financial performance and demonstrate how this affects tax revenues. The study came to a number of results, the most significant of which was that the cash flow statement exhibits a higher level of impartiality since it accounts for actual revenues and expenses paid as opposed to net income, which can be controlled by the company's management by increasing or decreasing any optional expenses in a way that is prepared to improve performance. Financial and thus improve tax revenues during the accounting period.