Preferred Language
Articles
/
_heqYZMBVTCNdQwC3NJ0
The effectiveness of tax exemption in stimulating industrial projects in Iraq
...Show More Authors

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 the first profit is achieved and according to a certain percentage and the nature of the project on the one hand, and to support the industrial sector on the other hand, although the tax exemptions represent a loss of state revenue. However, in order to grant it an exemption, the state is supposed to encourage individuals to direct their capital in industrial projects that enjoy tax permits

Preview PDF
Quick Preview PDF
Publication Date
Sun Feb 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The Relationship between Growth and Economic Reformation in Iraq: Post 2003
...Show More Authors

There were many ideas and opinions on the linkage between growth and economic reform  in both developed and developing countries. The relationship is, of course, existed. Therefore, this research comes to analyses it in the Iraqi economy. This study is based on a hypothesis that the economic reformation in Iraq leads to lag level of growth with the of high rates of inflation. However, the study is designed to be included five sections. It found a positive relationship between the economic reformation and slowing of economic growth, in which the specified hypothesis is not fit to the economic reality in Iraq after 2003                  &

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Dec 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Personal tax exemptions "a comparative study with some Arab and European system legislations
...Show More Authors

This research aims primarily to highlight personal tax exemptions A comparative study with some Arab and European regulations. And by conducting both theoretical comparative analyses. Most important findings of the study is the need to grant personal and family exemptions that differ according to the civil status of the taxpayer (single or married). In other words, the exemption increases as the number of family members depend on its social sense. Also taking into account some incomes that require a certain effort and looking at the tax rates, it is unreasonable for wages to be subject to the same rates applied to commercial profits.      

View Publication Preview PDF
Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Polygamy in light of societal changes in Iraq (A Field Study in Baghdad)
...Show More Authors

The polygamy as a social was known before Islam, has kept Islam on this system after it organized and put his controls and conditions, as justice between wives and the ability to alimony, it was not the purpose of satisfying the instinct of man and enjoyment, but his goal nominal than that, because it addresses problems humanity has goals noble, so the pluralism overlap of the fabric of families belonging to governance and benefits for women and men and society, which leads to increased ties of love between people of the same society and thus increases the cohesion and importance of the topic and its association with financial conditions have emerged as needed so you viewed in the second scientific Conference of the Department social Ser

... Show More
View Publication Preview PDF
Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Renewable energy between limited use and treatment of the electricity crisis in Iraq
...Show More Authors

The electric energy is one of the most important renewable energies used in the world as it is the main source for sustainable development and economic development through its use in (production, transport and distribution), and in Iraq, the electric power sector has suffered from many problems and obstacles, as providing electric current is one of the most prominent difficulties and challenges That successive governments and residents have faced since the early nineties of the last century and are still ongoing, and that Iraq has all the climatic conditions for developing the work of the electricity system from renewable energies such as solar and hydroelectric energy, as well as gas fields that have become a Basic pillar of pow

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Aug 31 2023
Journal Name
Iraqi Geological Journal
Biostratigraphy of the Jeribe Formation at Selected Sections in Wasit Governorate, Eastern Iraq
...Show More Authors

The present study is concerned with Biostratigraphy of the Early-Middle Miocene outcrops of Jeribe Formation in the Zurbatiyah area, Wasit Governorate, Eastern Iraq. Forty-two Samples collected from Shur Sharin and AL-Hashima outcrop sections. The fossil content is rich in large and small benthic foraminifera; Twenty-one species and genus are identified in this study, in addition to coral, gastropoda, pelecypoda, ostracoda, alge, echinoid and shell fragments. According to the presence of benthic foraminifera, two Biozone have been identified in the Jeribe: Austrotrillina asmariensis-Dendritina rangi Concurrent Zone and Borelis melo curdica range zone.The age of the Formation determined as Early-Middle Miocene depending on these Bioz

... Show More
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Wed Jan 01 2020
Journal Name
Review Of Computer Engineering Research
Investigating Factors Affecting the Adoption of Smartphone Technology by Elderly People In Iraq
...Show More Authors

View Publication
Scopus (3)
Crossref (1)
Scopus Crossref
Publication Date
Wed Nov 01 2023
Journal Name
International Society For The Study Of Vernacular Settlements
Using Modern Techniques in the Formation of Flexible Interior Spaces: Insights from Iraq
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Wed Aug 05 2026
Journal Name
Al-anbar Journal Of Veterinary Sciences
The relation between sex and Ectoparasites intestation of Albushlumbo Pseudapocrypte dentatus in Iraq
...Show More Authors

View Publication
Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Causality Analysis of the Nexus between Higher Education and Income Distribution in Iraq
...Show More Authors

Abstract:

The achievement of economic and social welfare for individual is the main target to all policies that adopted by all countries worldwide either were economic, social, political or others. The obtaining of education by individuals and especially the higher education is one of the most important determinates in achieving the wellbeing and lasted economic development. This is because via the higher education new fields can be opened in front of individuals in order to get adequate jobs associated with their scientific specialization. This is allowing educated individuals gain higher income that can reduce the gap of income inequality.

Thus, this paper aims to analysis the n

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
Historical Paths of the Political Conflict in Iraq and its Development After 3002
...Show More Authors

Following the political development in Iraq Since 7112 exposed kind of political traditions about how to manage the conflicts that have different Iraqi powers .That what was clear since the formation of permanent government since in 7112 .
The case of conflict between political powers in administrating Iraq state and the withdrawal of American Forcesintroduces questions:
0-Is it possible that that the beginning of Iraq state building shall ease this conflict and peacemaking in the post-conflict period?
7- To what extent the Iraqi powerswas to manage their disputes in non-military like elections which was held in 7112?
2- What is the range of the extent of the political operation after the American withdrawal?
The important

... Show More
View Publication Preview PDF