Highlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and eliminate it. Also suffer GCT of the problem of non-payment of tax owed by the taxpayer through the followers of various styles legitimate third parties. And that there are several factors that lead to continued which this leads to reduced tax revenues and therefore did not achieve the goals of economic development. And reduce the phenomenon of tax evasion is working to increase tax revenue and thus reflected positively on economic development. One of the most important conclusions reached by the research show that high tax evasion phenomenon negatively affects economic development projects and thus the loss in state revenue. And the success of the economic development process need to many resources to achieve such as taxes, fees, and revenues of state property, loans, and deficit financing. The most important recommendations reached by the research, the need to give full flexibility to run the Iraqi mechanics of the tax system in terms of increased state revenues in order to achieve economic and social development required. And the need to raise awareness of the tax being one of the fundamental means to combat evasion and the success of the process of economic development, and feeling designate that the contribution to pay the tax contribute to building the economic development process
El tema de esta investigación está directamente relacionado con el papel del léxico en la enseñanza-aprendizaje del español como segunda lengua en el sistema de enseñanza universitariairaquí, donde se llevó a cabo la investigación empírica y la propuesta de criterios de la selección de léxico español.
Este estudio se ha centrado concretamente en los alumnos irakíes de nivel elemental que estudian elespañol como segunda lengua extranjera. Con el fin de conocer los estilos de enseñanza-aprendizaje del vocabulario practicado en las aulas, de determinar las faltas en la selección léxica y realizar propuestas de mejorar la competencia léxica, hemos efectuado el an
... Show MoreThis research paper is about thevariationin the degree of Continentality climate of the
Iraq during (40) years for a number of climate station. Using Poresof formula, it is found out
that the climate of Iraq ranges between extreme Continentality and very extreme
Continentality, and that the Continentality degree is characterized with extreme frequency
from one year to another. In certain years, the degree of climate Continentality decreases
while in other years it rises in such a way that there is no similarity in the Continental degree
from one year to another for the same station.
As for the general trend of the degree of Continentality, the last years had noticed
special variations, which are divided in to thre
اليورانيوم المنضب واستخدامه امريكياً في العراق
In a unique way, heritage libraries enrich Iraq's cultural landscape. Iraq has a large number of heritage libraries, which carry a large number of books of Arab-Islamic heritage. The Library of the Center for the Revival of Heritage is one of these .
Agricultural loans play an important role in the growth and stimulation of agricultural investment opportunities in Iraq, as well as the sustainability and development of existing agricultural projects. The agricultural sector is characterized by the specific conditions of seasonal production and fluctuations in production conditions, which makes the situation of uncertainty more acute in this sector, the need for any agricultural project for financing is urgent and continuous if it wants to continue production and development at all stages. The study proved the impact of agricultural loans in increasing investment and agricultural production at specific times, However, the fluctuation of funding
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The Islamic heritage in Iraq has been subjected to multiple attempts at deformation, including intentional attempts to separate the next generation from its Islamic heritage, and some is unintended
The deficit of the federal budget and the structural imbalances suffered by the Iraqi economy has affected the direction of research towards suggesting steps and mechanisms can be relied upon in the near term to form a broader base of non-oil revenues aimed at achieving a balanced budget, and to proceed to reform the financial situation, In reducing their financial dictates, whether capital or operational, which lead to significant financial and economic consequences. This also requires that the Iraqi political elite have the real will, strategic vision and full awareness that the implementation of these reforms has potential social and economic effects, with long-term measures to be taken. The aim is not only to reform the finan
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Many studies and researches represented the importance of the planning and designing criteria's. Planning and Designing issue influence by three factors, firstly: The Present situation of life is always exchanging and developing. Secondly: Design work represents views of problem that never appear at the beginning of the work but only by plan implementation which need to in some cases to modifying the specify aims and criteria's. Thirdly: Never establish criteria's and aims that can be used as a reference before starting design and planning process. This research will study present situation of the services for residential areas criteria's and planning legitimate in some designed cities in Iraq with different levels (neighborhood,
... Show MoreCentralization and decentralization, planning and development, and community participation in the management of its affairs and to activate all the abilities that multiple methods aimed at creating the proper environment for the growth and development of society in the place where he lives. As long as the overall trend in Iraq, represented by the Permanent Constitution of decentralization to regions and provinces, the solutions to the obstacles that may face this transition in some respects presents ways of coordination and integration between multiple levels of planning which can be exercised by the schematic in the future the organization. In this paper some of the visions and ideas that can contribute to the organization
... Show MoreIraq is changing from the centralized system of governance to the decentralized system, which assumes devolution of more authorities to the local governments of Iraqi provinces and cities. This puts a responsibility on the academics to produce more research work on the best framework for this change, to ensure the best results. The main objective of this research is to suggest a policy for the decentralized transformation in domain of Urban and Regional Planning in Iraq. A suggested program for the transformation is involved in the paper as well, with analysis for the new relationships between different levels of planning authorities depending on democracy. In addition, a description for planning process flows from bottom to top.