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Integrating the role of internal and external audit to ensure the success of the assessment methodSelf-General Authority of Taxation
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المقدمة

تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق هذا الأسلوب فإن له مزايا عديدة تجعله يصلح للتطبيق بعد نشر الوعي الضريبي بأهمية وفوائد هذا الأسلوب، والتوعية بدعم الجهات المساندة للتشجيع على تطبيقه ومن هذه الجهات نقابة المحاسبين والمدققين وديوان الرقابة المالية

ومكاتب التدقيق و....الخ.

وللتدقيق مجال مهم في إنجاح تطبيق أسلوب التقدير الذاتي من قبل الهيئة العامة للضرائب، سواء أكان التدقيق داخلياً أم خارجياً، فالمدقق الداخلي له الدور المهم في إعطاء صورة حقيقية لواقع المكلفين الذين يقدمون إقراراتهم الضريبية وتوضيحها وتبريرها أمام إداراتهم الضريبية.

وكذا الحال بالنسبة للمدقق الخارجي فإن تلك الإقرارات لا تُعتَمد من قبل الهيئة إلا بعد المصادقة عليها من قبل المدقق الخارجي أي مراقب الحسابات، وهذا ما يجعل المسؤولية تضامنية بين المكلف والهيئآت الضريبية والمدققين.

ولأجل توضيح ما لهذا الأسلوب من أهمية في تحديد الوعاء الضريبي للمكلف ،وما للجهود التي يبذلها المدققون في إنجاح هذا الأسلوب،كان لا بد من إبراز ذلك في ستة محاور، تضمن الأول المنهجية الخاصة بالبحث،أما المحور الثاني فيوضح أسلوب التقدير الذاتي، والثالث جاء بالدور الذي يؤديه التدقيق الداخلي في إنجاح هذا الأسلوب، أما الرابع فبين دور التدقيق الخارجي في إنجاح هذا الأسلوب، في حين إن المحور الخامس يوضح الجانب العملي للبحث حيث يبين أهمية هذا الأسلوب من خلال تكامل جهود المدققين في إنجاح تطبيقه في الهيئة العامة للضرائب،وجاء المحور السادس بالاستنتاجات والتوصيات الخاصة بالبحث.

 

 

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Publication Date
Wed Mar 02 2022
Journal Name
International Journal Of Early Childhood Special Education
Understanding the life applications of green chemistry among students of the College of Education for Pure Sciences, Ibn al-Haytham in Iraq
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Publication Date
Sun Dec 15 2019
Journal Name
Al-academy
The Effect of The Illustration Program on Fashion Design Inspired by Historical Costumes: تهاني ناصر العجاجي -هدى عبد العزيز المقرن
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This research aims to identify the role and impact of illustrations in contemporary fashion design inspired by historical costumes. Historical fashion aesthetics are adapted to design drawings. The experimental method was followed and a sample of 31 students in the department of fashion and textile design, third level were selected. Each student carried out two original historical and contemporary design. The models were executed two times: one with the usage of the program and the other without program help. The tools that were used are the program, the scale, the pre-skill test, and the post-skill test. One of the most relevant results of the research is the possibility of using historical costumes to highlight creativity and innovatio

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Publication Date
Sun Sep 06 2015
Journal Name
Baghdad Science Journal
A theoretical Design of a cover for lowering the solar cells temperature and enhance their performance
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In this research, main types of optical coatings are presented which are used as covers for solar cells, these coatings are reflect the infrared (heat) from the solar cell to increase the efficiency of the cell (because the cell’s efficiency is inversely proportional to the heat), then the theoretical and mathematical description of these optical coatings are presented, and an optical design is designed to meet this objective, its optical transmittance was calculated using (MATLAB R2008a) and (Open Filters 1.0.2) programs

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Publication Date
Mon Jan 01 2007
Journal Name
Journal Of Educational And Psychological Researches
Evaluating the Professional Efficiency of Primary School Teachers in Teaching Rafidain English Course for Iraq, Book I
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      Teaching techniques are the vehicles, which are used by teachers to help pupils learn and gain experiences and create positive classroom activities, as much as these techniques are varied, they lead to successful and fruitful learning in the foreign language. They help teachers achieve their objectives (Asowrth, 1985: 124).

    The English language teacher's work is an active and purposeful one when he can plan carefully and frequently make the necessary changes in the contents and methods of teaching programme to fit the interest and needs of pupils. It seems that the majority of primary English teachers' interests does not go far in planning their work, and do not understand which o

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Publication Date
Sun Apr 03 2016
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Effect of Combined Oral Contraceptive Pills on Factor VII Activity and D-dimer Level in Healthy and Obese Women
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Background: The combined pill includes a combination of an estrogen and a progestin. Users of these pills have an increased risk of developing thrombotic disorders compared to the non-users. Obesity is an independent risk factor for venous thromboembolism. Obesity with oral contraceptive use increases the risk of thrombosis furthermore.
Objectives: To assess the effects of these pills in obese and healthy non-obese women on factor VII activity and D-dimer level. Also to compare the thrombophilic effects of combined pills in women with control group of normal healthy non-users women.
Patients and Methods: This study was started on November 2014 and completed on March 2015, and included 50 females attended at Baghdad Teaching Hospita

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Publication Date
Sun Jul 24 2022
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Association between serum fructose level and insulin resistance in women with polycystic ovary syndrome: The effect of obesity
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Background: Polycystic ovary syndrome (PCOS) women's most prevalent endocrinology condition is a mixture of environmentally and genetically adduced causing PCOS. The relationship between monosaccharide and PCOS is largely unknown.

Objective: This research was designed to investigate the relationship between blood levels of fructose, insulin resistance, and androgen hormone in women with PCOS, and the effect of obesity on the obtained result, as well as to study the efficacy of serum fructose as a biomarker in the diagnosis of PCOS.

Cases and methods: This case-control research study was conducted at the Gynecology Clinic and Infertility Center, in Baghdad Teaching Hospital

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Publication Date
Thu Apr 27 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study The Properties of Structural And Optical of Cadmium Oxide Films Prepared In A Thermal Evaporation In A Vacuum
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  In   this  research  ,  the  structural   and  optical   properties   of  pure of cadmium  oxide, pure (CdO) were studided thin films in a thermal evaporation in a vacuum depositing metal cadmium pure rules of the glass at room temperature (300K) and thickness (300 ± 20nm) and the time of deposition (1.25sec) was oxidation of thin films cadmium (Cd) record temperature (673k) for a period of one hour to the presence of air optical energy gap for direct electronic transitions were calculated (permitted) as a function of absorption coefficient and permeability and reversibility by recording the spectrum absorbance and permeability of the membrane the record

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Publication Date
Tue Nov 30 2021
Journal Name
Iraqi Journal Of Science
Enhancing the Accuracy of Health Care Internet of Medical Things in Real Time using CNNets
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     This paper presents an efficient system using a deep learning algorithm that recognizes daily activities and investigates the worst falling cases to save elders during daily life. This system is a physical activity recognition system based on the Internet of Medical Things (IoMT) and uses convolutional neural networks (CNNets) that learn features and classifiers automatically. The test data include the elderly who live alone. The performance of CNNets is compared against that of state-of-the-art methods, such as activity windowing, fixed sample windowing, time-weighted windowing, mutual information windowing, dynamic windowing, fixed time windowing, sequence prediction algorithm, and conditional random fields. Th

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Weighted Least Squares Estimation of the Effect of Wastewater Pollution of Tigris River / Wasit Governorate
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Abstract

The analysis of Least Squares: LS is often unsuccessful in the case of outliers ​​in the studied phenomena. OLS will lose their properties and then lose the property of Beast Linear Unbiased Estimator (BLUE), because of the Outliers have a bad effect on the phenomenon. To address this problem, new statistical methods have been developed so that they are not easily affected by outliers. These methods are characterized by robustness or (resistance). The Least Trimmed Squares: LTS method was therefore a good alternative to achieving more feasible results and optimization. However, it is possible to assume weights that take into consideration the location of the outliers ​​in the data and det

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Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of a Selective Counseling Program in Modifying the Irrational Thoughts That Cause Anger in a Sample of Female Teachers in Different Educational Stages
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The research seeks to identify the effectiveness of a selective program in modifying irrational thinking that causes anger among an important class of societies in general. namely teachers. Specifically female teachers because of the pressures they suffer because of the nature of this profession. It may develop into anger outburst, which may cause irrational thinking arose as a result of the different situations they are going through. The sample of the program consisted of (12) teachers in Egypt, from different educational sectors. The researcher intended to clarify the emotion of anger and the irrational thoughts associated with it and the contribution of the selective counseling program in modifying those irrational thinking. This was

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