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The purpose of the state of tax is not only to achieve financial goals but also economic, social and other goals. And if the Iraqi state's orientation today in all its legislative, executive and independent institutions towards maximizing its tax resources, this goal can only be achieved through several legal means in reforming the tax system. This is what we discussed in the research of the six discussions. The first represents the unification of the various tax legislations in one law or two laws. Achieves clarity, certainty, justice and convenience. The second is the unification of the tax appeal bodies in a stable judicial system, the provisions and procedures that work on the consideration of tax deductions of any kind in a way that

Considering that migration is moving to live from one place to another, with an intention in the place that was intended for a long time, due to the frequent movement of individuals from one place to another, and due to the different purpose of migration, we find external migration classified into legalized and irregular migration, and the reasons The growth of illegal immigration is due to economic,  social, and psychological motives, and therefore we find that it has multiple effects, both on the country hosting immigrants in terms of economic, security, social and health terms, or on the level of organizing international relations between countries, so countries sought to mitigate this phenomenon and deal with immigrants As stipu

The Voluntary Obedience has great importance for the modern taxes systems and its management and this is meant the taxpayer whom in charge to pay of his taxes obligations voluntarily , he is very known of himself whereas he prepared his finishing accountings and present them as samples prepared by taxes management and settle the tax sum directly according to specified income , which has an impact to find end to tax evasion as result lead to increase the tax income and achieve the justice for the taxpayer and the state treasury

Some actions do not come from the law, but rather from the moral will of a person, and these actions are necessary for people to do because a person is a moral being whose existence is determined by his relationship with values. And, since ethics is one of the normative sciences that link the end to the means, that is, of a person study is not limited to what is an object, or a current situation, but it should be. Therefore, task of a person is to set conditions that must be met in human will and actions in order to become the subject of legal and ethical rulings. This is because there is a close relationship between law and morality, and despite the absence of a legal rule that obliges individuals to do actions, such as extending a hand

Abstract:

                The internal audit is considered the safety valve for senior management in all institutions. It aims to protect property, and raise the efficiency and effectiveness of the administrative performance, by following up on compliance with laws and instructions and the application of regulations in a way that increases the administrative performance of the department. The internal audit is possible to determine Weaknesses or imbalances in the administrative performance. To achieve this goal, an analytical descriptive methodology was adopted. The Baghdad Health Department / Al-Rosana was considered as society for this s

Disabled people are among the most important groups that need attention, care, and financial and moral care. They cannot fulfill the requirement of life normally without care from a person to meet their special needs. The disability is either mental or physical. The Iraqi government has paid attention to this category by adopting a law for this category, represented by Law No. (38) for the year (2013), which keeps their rights and duties in Iraqi society by  establishing institution of persons with disabilities and special needs of the Ministry of Labor and Social Affairs to create a modern society politically, socially, culturally or economically. In view of the importance of this group in society, the media reinforces the communit

ليس ثمة شك أن الجرائم الإرهابية بأنواعها وأساليبها المختلفة، تعد الآن أخطر الجرائم التي تهدد أمن المجتمع واستقراره على المستويين الداخلي والدولي على حد سواء. فالإرهاب يعد أحد أكبر المشكلات التي يواجهها المجتمع الدولي والدول الكبرى في عصرنا الحاضر، إلى الحد الذي اطلق البعض على هذا العصر بـ (عصر الارهاب)، لما شهدته الساحة الدولية والأقليمية والمحلية من تصاعد في أنشطة التنظيمات الارهابية، إذ تنوعت وتعددت أس

The grammar structure transforms from its fundamental field to another field that takes new dimensions, and is used in another way in speech that differs from the first one, because the formula basis of the name(Faael) in speech is a (distorted characteristic), and the distorted characteristic indicates the stability and the necessity of the characterized. as this characteristic has changed from its use as a distorted characteristic which was established by the elders. to a use that differs from the first and cannot be overlooked to achieve a new purpose, to be used as plural

The process of employing modern technology in a consistent manner is what the researcher is interested in, and the psychological role of the sound effect in enhancing psychopathic representations in cinematic characters, which had a wide resonance in the field of cinematic films, and after the predominance of digital technology in the production of contemporary films, the sound effect has a higher efficiency And a good level of advanced aesthetic and dramatic expression in film employment, so many directors resorted to this type of films by using various new and advanced techniques and technological programs in their industry, since the traditional construction does not achieve the dazzling that the viewer desires.

Accordingly, th