One of the globalization results is (VAT) , so it is important to consider its        results and impact on the tax system.    

     The Iraqi economy having wittnisd an acute transition period , still in need for a better care in aim to back it, especialy from the tax system.

The research is concerned with the (VAT) and its details –And for five chapters all the problomes connect are displayed .But yet the new system does not comply with the modern development and this is one of the defects of (VAT) in Iraq.

The history of (VAT)was also studied mentiorned and studied.

     As a conclusion (VAT) is one of the m

Tax is an important financial resource that the state depends on in all its economic, political, and social fields. Nevertheless, the role of the tax is highlighted in raising tax revenues and influencing economic variables, such as savings, consumption, investment, and employment. The tax was taken as an important tool to stimulate investment in industrial projects because of this activity's important role in raising the efficiency of economic development and reviving the national economy, as many industrial investment laws were enacted and the most important thing included was exempting industrial projects from all taxes and fees (5-10) years, and an exemption Profits from income tax for a period of 5 years starting from the year in which

                Inflation is one of the important issues that the economic authorities in all countries of the world care about, where the loss of money for its function is one of the most important and largest inflationary effects that this phenomenon leaves on the economy, and Iraq, like other countries, has had its share of the problem of inflation for a long time due to the circumstances that He went through it, whether it was the wars he fought or the economic blockade that was imposed on him in the nineties of the last century. Economically, the problem of inflation is addressed through the use of fiscal policy tools, including tax increases in order to abso

                Inflation is one of the important issues that the economic authorities in all countries of the world care about, where the loss of money for its function is one of the most important and largest inflationary effects that this phenomenon leaves on the economy, and Iraq, like other countries, has had its share of the problem of inflation for a long time due to the circumstances that He went through it, whether it was the wars he fought or the economic blockade that was imposed on him in the nineties of the last century. Economically, the problem of inflation is addressed through the use of fiscal policy tools, including tax increases in order to abso

   Predicting permeability is a cornerstone of petroleum reservoir engineering, playing a vital role in optimizing hydrocarbon recovery strategies. This paper explores the application of neural networks to predict permeability in oil reservoirs, underscoring their growing importance in addressing traditional prediction challenges. Conventional techniques often struggle with the complexities of subsurface conditions, making innovative approaches essential. Neural networks, with their ability to uncover complicated patterns within large datasets, emerge as a powerful alternative. The Quanti-Elan model was used in this study to combine several well logs for mineral volumes, porosity and water saturation estimation. This model goes be

The research aims at clarifying the role of green human resource management practices in achieving sustainable development. The research problem is that the health sector is less concerned with environmental aspects, specifically green human resource management practices, Which are reflected on sustainable development with their economic, environmental and social dimensions as well as reducing costs, waste minimization and recycling, And the research started from two main hypotheses to explore the correlation and influence between the variables of the research by analyzing the answers of the research sample, which included (136) employees of the Al-Imamein Al-kadhemein medical city, Data and information were collected using quest

This research examines the future of television work in light of the challenges posed by artificial intelligence (AI). The study aims to explore the impact of AI on the form and content of television messages and identify areas where AI can be employed in television production. This study adopts a future-oriented exploratory approach, utilizing survey methodology. As the research focuses on foresight, the researcher gathers the opinions of AI experts and media specialists through in-depth interviews to obtain data and insights. The researcher selected 30 experts, with 15 experts in AI and 15 experts in media. The study reveals several findings, including the potential use of machine learning, deep learning, and na

Purpose – The research aims to introduce sustainable agricultural development and the possibility of its application in the Iraqi agricultural sector by setting a proposed plan by which to overcome obstacles and then advance the reality of the agricultural sector in Iraq and the fact that the process of achieving agricultural development in the Iraqi agricultural sector today has become more sophisticated and more distant than before. The study adopted the descriptive analytical approach based on the principles of economic theory to clarify the shortcomings in the process of harmony between the three main elements of sustainable agricultural development, which are natural, social, and manufactured.

The regulatory authorities have implemented various standards to address the risks associated with credit facilities. One important aspect is the use of the Credit Bureau System (CBS), which plays a central role in ensuring banking soundness. Thus, the study seeks to explore the role of CBS in attaining banking soundness as a fundamental principle. The research sample consisted of three Iraqi banks spanning from 2010 to 2022. The research findings indicated that the implementation of CBS had a significant positive impact on achieving Banking Soundness (BS) rates in my bank. Furthermore, the asset quality index's value increased significantly, surpassing the standard value of 5%. It became evident that the banks needed to formulate a well-de

Hepatitis is one of the diseases that has become more developed in recent years in terms of the high number of infections. Hepatitis causes inflammation that destroys liver cells, and it occurs as a result of viruses, bacteria, blood transfusions, and others. There are five types of hepatitis viruses, which are (A, B, C, D, E) according to their severity. The disease varies by type. Accurate and early diagnosis is the best way to prevent disease, as it allows infected people to take preventive steps so that they do not transmit the difference to other people, and diagnosis using artificial intelligence gives an accurate and rapid diagnostic result. Where the analytical method of the data relied on the radial basis network to diagnose the