Elegy is one of the foundations of the Arab poetic heritage, and it is one of the main sections of poetry. Man has found in him his desire to express his innermost self at an hour filled with pain, and an outlet from which his anguish and grief come out in an expressive form that liberates tears and reproaches death.
Lamentation is an evolving purpose that grows with the growth of society and life and records the change that takes place in every stage of history. It is an important result of the poet's collision with life and events.
That is why I chose the lamentation poetry of Hafiz Ibrahim, due to the importance of this art to him, and it is the art in which he excelled the poets of his time.
I have divided this research into a preface and two chapters accompanied by supplementary research from the contents, introduction, conclusion, and a list of sources and references.
As for the preface, I dealt with the life of the poet in a brief manner to show the stages he went through during his life, and the circumstances that surrounded him during those stages, which contributed greatly to enriching his art of lamentation and proficiency in it.
In the first chapter, I showed the meaning of lamentation, and the words synonymous with it, then I shed light on lamentation in Arabic literature by stating its place in Arabic poetry, and explaining the opinions of critics about it, and the developments that occurred in it during each of the different stages of history. Then I moved to the main axis of the research, which is the lamentation of Hafez Ibrahim, dividing his lamentations, which were often in his friends, into the lamentations of clerics, the lamentations of politicians, the lamentations of poets and writers, and the lamentations of international personalities.
As for the second chapter, it dealt with the technical characteristics of the lamentations poems in the poetry of Hafez Ibrahim. I studied the language, image and poetic music.
Abstract
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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
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