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
... Show MoreAt a time when the general rules in the different legal systems require the presence of two parties to the contract, one of which is issued the first expression of the will and is called the offer, and the other is issued from the other and is called the acceptance. A special type of contracts emerged in the beginning of the last century called the “unilateral contracts”. The side sparked a major jurisprudential dispute, as well as the issuance of several contradictory judicial rulings on it. Hence, this research came to highlight this special type of contract. Key words: the definition of a unilateral contract, its distinction from other legal situations, and its effects.
Electoral campaigns are one of the stages of the electoral process, and it means the sum of the activities and activities carried out by the candidate or the political party within a period of time, usually one day or more before the polling date, according to the legislation. To vote for this candidate or party, and this process affects the results of the elections, whether parliamentary or presidential, because it targets the votes that lead the candidate or political party to a boost to the presidency of the state or the legislative authority, so that this right is not abused in promoting political ideas and visions, considering This is one of the branches of freedom of opinion and expression that is guaranteed by most constitutions.
... Show MoreVoting is an important procedure in democratic societies in different countries, including Iraq. Electronic voting (E-voting) is becoming more prevalent due to reducing administrative costs and burdens. E-voting systems have many restrictions that affect the electoral process. For example, fraud, tampering with ballot boxes, taking many hours to announce results, and the difficulty of reaching polling stations. Over the last decade, blockchain and smart contract technologies have gained widespread adoption in various sectors, such as cryptocurrencies, finance, banking, and most notably in e-voting systems. If utilized properly, the developer demonstrates properties that are promising for their properties, such as security, privacy, trans
... Show MoreIs a theme of foreign direct investment and indirect interest of the world, especially developing countries, and the growing interest in recent issue of investment in Iraq and the region being one of the countries aspiring to attract foreign investment, especially in the natural resources sector, having changed relatively Look uncertainty towards foreign investors, both of by the state or its citizens.
Although mutual cooperation between the state invested and investors to identify those rights and obligations in terms of scope or content of the contract between the parties, but it might get a conflict between the two parties in the exact content of the rights enjoyed by the investor and the obligations due to breach of one of th
... Show MoreIraq issued the social Health Insurance Law No. 2 in 2020, thus taking its first step to introduce the universal health coverage. When the previous law was enacted, it was inspired by a number of countries, including the Arab Republic of Egypt, which began implementing the health insurance system since 2018, calling it universal health insurance and issued its law No. 2 of 2018, which was entitled as "The universal Health Insurance Law of the Arab Republic of Egypt". A national project at the all state level, such as the health insurance project, needs a set of equipment, both in terms of preparing the infrastructure or in terms of cooperation with health institutions in the public and private sectors, and both in terms of automating and
... Show MoreThe current research aims at testing the relationship between organizational immunity and preventing administrative and financial corruption (AFC) in Iraq. The Statistical Package for the Social Sciences program (R& SPSS) was used to analyse the associated questionnaire data. The research problem has examined how to activate the functions of the organizational immune system to enable it to face organizational risks, attempt to prevent administrative and financial corruption, and access the mechanisms by which to develop organizational immunity. A sample of 161 individuals was taken who worked in the Directorate General of Education, Karbala. Also, it was concluded to a lack of memory function for organizational immunity. In a
... Show MoreThe mediation system is based on settling the dispute amicably through the intervention of a third party by bringing views closer away from the judiciary, which is an amicable way to settle disputes, which disputants resort to voluntarily, but some Western legislation has begun to impose resorting to mediation to settle disputes compulsorily, to take advantage of its advantages, get rid of the disadvantages of resorting to the judiciary in some disputes, and relieve pressure on the courts.
The period of negotiations is essential in the formation of contracts especially economic importance, but the legal value varies from legal system to another, where the freedom of negotiation is absolute in the Anglo-American system, which leaves its impact on the duty of the flags regarding the principle of good faith in the stage of negotiations nodal.
The Anglo-American legal system recognizes the rule of the right to remain silent. The buyer's responsibility at the negotiation stage is that it rejects the principle of good faith at this stage, and then attempts to achieve justice through other mechanisms surrounding the principle. A number of exceptions are broadly decided to the degree Can be said to be working to achieve th
... Show MoreIFRS 17 aims to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that benefits both investors and insurance companies and enhances the ability of the financial statements of insurance companies for comparison between companies listed in financial markets around the world. According to this standard, insurance contracts are accounted for on the basis of the Asset-Liability Approach and the use of fair values that the standard requires updating regularly in order to provide more useful information to the users of financial statements, as a result of the failure of reporting requirements for insurance contr
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