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انتهاء خدمة الموظف الضريبي بقوة القانون العام والتشريعات النافذة في القانون العراقي والضوابط السنوية دراسة مقارنة
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Publication Date
Fri Sep 02 2022
Journal Name
مجلة العلوم القانونية
مدى جواز الفسخ الجزئي للعقد ( دراسة مقارنة)
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في العقود الملزمة للجانبين اذا لم ينفذ احد المتعاقدين التزامه تنفيذا كليا فانه يجوز للمتعاقد الاخر ان يطلب من المحكمة فسخ العقد فسخا كليا ، الا انه قد يقتصر عدم التنفيذ على جزء من التزامه فعندئذ يثار التساؤل الاتي: هل يمكن فسخ العقد فسخا جزئيا ؟ الملاحظ ان هنالك خلافا فقهيا وقضائيا كبيرا حول جواز الفسخ الجزئي ، فالبعض يجيز الحكم بالفسخ الجزئي ، والبعض الاخر لا يجيز الحكم بالفسخ الجزئي، وقد انتهينا الى القول بع

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Publication Date
Tue Jun 14 2016
Journal Name
Al-academy
Technical features of the Islamic and Chinese ceramics
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Eat this research study features Technical Ceramics Islamic and Chinese The study of four chapters , such as the first chapter the general framework for research and containing the problem that put the following question: Mamdy effect features art on porcelain Islamic and Chinese ) , and whether there are dimensions of the aesthetic , intellectual and ideological in porcelain Islamic and Chinese with lies the importance of research in the promise of a qualitative study and add a scientific theme features art in porcelain Islamic and China , and the objectives of this study One was in the detection of features technical Ceramics Islamic and Chinese study examined the length of time the ninth century AD , and the tenth century AD , and in

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Publication Date
Thu Dec 30 2021
Journal Name
College Of Islamic Sciences
Controls Scanning on the slippers: a study fiqhiat Comparison
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Controls Scanning on the slippers a study fiqhiat Comparison

The subject of this research is an important topic, which is frequently repeated, and people need to know its wisdom, and has made it in front and the preface and three detectives, showed through discussion the meaning of the survey on the socks, its wisdom, its rules and conditions, and the duration of the survey on it, spoiled and reasoned and compared to the doctrinal doctrines, And the most correct statement of words I have concluded with a number of things, as follows:

  1. The need to ensure that the slippers are clean, visible and inwa

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Publication Date
Sun Nov 02 2025
Journal Name
Al-anbar University Journal Of Law And Political Sciences
شرط التفاوض تحت رقابة الغير "دراسة مقارنة"
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Publication Date
Sun Sep 30 2012
Journal Name
Al-hiqouq
The Maintenance Contract – A Comparative Study with Islamic Jurisprudence
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Contemporary life is racing against time in its temptations and variables, and it has become shaped and changed in an amazing way in its various aspects and fields. This was facilitated by intellectual and scientific communication between civilizations, and the rapid progression in successive inventions and discoveries in the fields of science and arts of knowledge. This contributed to a great economic and commercial renaissance. Then, these economic developments entered the world into a very strong competition, which forced producers to calculate all production costs, to reach the highest profits by reducing the price of the produced commodity on the one hand, and achieving quality in appearance (especially) on the other hand. Since the ma

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Publication Date
Wed Mar 20 2019
Journal Name
Journal Of Legal Sciences
Sale Based on an Open Price – A Comparative Study
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The ultimate goal of any sale contract is to maximize the combined returns of the parties, knowing that these returns are not realized (in long-term contracts) except in the final stages of the contract. Therefore, this requires the parties to the contract to leave some elements open, including the price, because the adoption of a fixed price and inflexible will not be appropriate to meet their desires when contracting, especially with ignorance of matters beyond their will and may affect the market conditions, and the possibility of modifying the fixed price through The elimination is very limited, especially when the parties to the contract are equally in terms of economic strength. Hence, in order to respond to market uncertainties, the

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effective role of computer information systems in the tax assessment process
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The objective of this study is to enable the role of modern and advanced computerized information systems. The model or mechanism should be developed by collecting the necessary information about the taxpayers and the sources of the taxpayers' income, on the basis of which the accuracy of the inventory process will be adopted. In addition to studies related to computerized information systems and showing their importance to the tax institution. To achieve the objectives of the study and to answer its questions, the researcher relied on collecting data and information on the subject on the literature and previous studies The secondary sources, which also formed the theoretical framework of the study, were obtained either as a practical fr

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Publication Date
Mon Jan 13 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The evaluation of the role of the information system in reducing tax evasion
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This research attempts to evaluate the role of the information system by highlighting its importance in providing date and information to the tax administration the process of tax accounting for those who are subject to income tax whether they are individuals or companies where the effective information system provides accurate and reliable information in a timely manner.

At the theoretical part of the research, the research approaches the problem of the research represented in that whether the information system, applied in the General Commission for Taxes, is capable of achieving its role in reducing the phenomenon of tax evasion. The existence of a set of things which in the Commission may lead to increase tax evasion by taxpa

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Publication Date
Wed Sep 08 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Strategic tax planning and its impact on reducing tax evasion
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Taxes are an essential axis in the economy as the most effective and effective economic tool in any country (economy). Expanding the scope of taxation without adequate study has produced a dangerous result with a negative impact that is almost apparent, namely (tax evasion), which stands as a barrier preventing the state from reaching Therefore, the research sought to study strategic tax planning and its importance in reducing tax evasion, and the research aims from that to prove the importance of adopting strategic planning in the field of taxes according to modern and effective scientific foundations to reduce tax evasion to enhance the achievement of tax evasion. The financing objective is in addition to the other objectives,

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The importance of achieving fair tax accounting in attracting foreign Investments
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Targeted this study underlined the importance of the adoption of international accounting standards and their impact on the process of tax for settlements to achieve taxation justice the application on a sample of foreign banks investing in the local environment in order to achieve many of the objectives:

  1. Definition of the concept of justice for settlements taxation.
  2. To identify the impact of adopting international accounting standards in achieving the justice for settlements taxation.
  3. To determine the impact of the adoption of international accounting standards in attracting foreign investment.

They are summed up the problem of the study in the light of the nature of the problem and que

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