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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
Tue Mar 01 2011
Journal Name
Iraqi Journal Of Science
EVALUATION OF THE TOXICITY OF DIFFERENT NICOTINE SULFATE CONCENTRATIONS IN CONTROLLING NYMPHAL INSTARS AND ADULTS OF CABBAGE APHID BREVICORYNE BRASSICAE (L.)(HOMOPTERA: APHIDIDAE)
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Publication Date
Thu Aug 15 2019
Journal Name
Journal Of Global Pharma Technology
Synthesis, Characterization and Study of the Biological Activity of New Metal Complexes of Ligand[2-(3-benzoylthioureido)-3-(-4- hydroxyphenyl) Propanoic Acid (BHP)
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In this paper, series of new complexes of Manganese(II), Cobalt(II), Nickel (II) Cupper(II) Zinc(II), Cadmium(II) and Mercury (II) are prepared from the new ligand [2-(3-benzoylthioureido)-3-(-4- hydroxyphenyl) propanoic acid (BHP) derived from tyrosine and benzoylisothiocyanate .Chemical structures are obtained from their 1 H, 13CNMR spectra (for BHP), elemental microanalyses, molar conductance, FTIR, UV–Vis, magnetic susceptibility in addition to TGA/DTG and DSC analysis, the suggested geometry for all complexes was tetrahedral. The biological activity of BHP and its complexes has been extensively studied against two bacterial species Staphylococcus aurous (G+) and Escherichia coli (G-) by agar-well diffusion technique, where Mn(II), Co

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Publication Date
Tue Jun 20 2023
Journal Name
Baghdad Science Journal
Preparation, characterization, antioxidant activity of 1-(2-furoyl) thiourea derivatives and study the molecular docking of them as potent inhibitors of Urease enzyme
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In this work, we synthesized thirteen compounds of 1-(2-furoyl)thiourea derivatives 1-13 by conversion of 2-furoyl chloride to 2-furoyl isothiocyanate by reacting it with potassium thiocyanate in dry acetone in a quite short reflux time then, in the same pot, different of (primary and secondary amines) were added individually to achieve thiourea derivatives. The products were characterized spectroscopically using (FT-IR, 1H NMR and 13C NMR) techniques. Some of them were evaluated as antioxidant agents using DPPH radical scavenging method, and all were examined theoretically as enzyme inhibitors against Bacillus pasteurii urease (pdb id: 4ubp) and  by studying  molecular docking using Autodock (4.2.6) software.

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Publication Date
Wed Jan 01 2025
Journal Name
Smart Innovation, Systems And Technologies
The Effect of Two Training Approaches with (Hanging–Heavy) Ropes in Developing Some Physical Abilities and Accuracy of Shooting—In Front of Handball
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Publication Date
Mon Mar 01 2021
Journal Name
Iraqi Journal Of Physics
Studying the Correlation Between Supermassive Black Holes and Star Formation Rate for Samples of Seyfert Galaxies (Type 1 and 2)
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An optical spectroscopic study is reported in this article to study the correlation between the supermassive black hole (SMBH) and the star formation rate (SFR) for a sample of Seyfert galaxies type (I and II). The study focused on 45 galaxy of Seyfert 1, in addition to 45 galaxy of Seyfert 2, where these samples have been selected form different survey of Salon Digital Sky Survey (SDSS). The redshift (z) of these objects were between (0.02 – 0.26). The results of Seyfert 1 galaxies shows that there good correlation between the SMBH and the SFR depending on statistical analysis parameter named Spearman’s Rank Correlation in a factor of (ρ=0.609), as well as the Seyfert 2 galaxies results show a good correlation between the SMBH

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Publication Date
Mon Mar 01 2021
Journal Name
Iraqi Journal Of Physics
Studying the Correlation Between Supermassive Black Holes and Star Formation Rate for Samples of Seyfert Galaxies (Type 1 and 2)
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An optical spectroscopic study is reported in this article to study the correlation between the supermassive black hole (SMBH) and the star formation rate (SFR) for a sample of Seyfert galaxies type (I and II). The study focused on 45 galaxy of Seyfert 1, in addition to 45 galaxy of Seyfert 2, where these samples have been selected form different survey of Salon Digital Sky Survey (SDSS). The redshift (z) of these objects were between (0.02 – 0.26). The results of Seyfert 1 galaxies shows that there good correlation between the SMBH and the SFR depending on statistical analysis parameter named Spearman’s Rank Correlation in a factor of (ρ=0.609), as well as the Seyfert 2 galaxies results show a good correlation between the SMBH and

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Publication Date
Sat Jun 30 2018
Journal Name
College Of Islamic Sciences
What he finishes and what he does not leave Between Sibawayh and the cooler A descriptive study of their methodologies
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It was rumored in the grammatical circles that the (short) refrigerant is only a copy of (book) Sibweh, except some of the views that violated it, or some of the evidence that increased it; On the (brief) or not, the researcher has chosen the subject (what is going away and not leave) a field of study of the budget, has come on three demands, the first devoted to the study of the term, and the second to explain the methodology of scientists in the presentation of the topic, and the third was limited to the study of the evidence they invoked .
God grants success

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Publication Date
Tue Mar 01 2016
Journal Name
Journal Of Natural Sciences Research
Spectrophotometric-Assisted Chemometric Method for the Simultaneous Analysis of Furosemide, Carbamazepine, Diazepam, and Carvedilol in Their Bulk and Marketed Formulation
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Simultaneous determination of Furosemide, Carbamazepine, Diazepam, and Carvedilol in bulk and pharmaceutical formulation using the partial least squares regression (PLS-1 and PLS-2) is described in this study. The two methods were successfully applied to estimate the four drugs in their quaternary mixture using UV spectral data of 84synthetic mixtures in the range of 200-350nm with the intervals Δλ=0.5nm. The linear concentration range were 1-20 μg.mL-1 for all, with correlation coefficient (R2) and root mean squares error for the calibration (RMSE) for FURO, CARB, DIAZ, and CARV were 0.9996, 0.9998, 0.9997, 0.9997, and 0.1128, 0.1292, 0.1868,0.1562 respectively for PLS-1, and for PLS-2 were 0.9995, 0.9999, 0.9997, 0.9998, and 0.1127, 0.

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Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Extraction and Determination of Amygdaline in Iraqi Plant Seeds Using the Combined Simple Extraction Procedure and High-Performance Liquid Chromatography
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Abstract :In this study, amygdaline in Iraqi plant seeds was extracted and isolated from their seeds matrix using reflux procedure and subsequently identified and determined by high performance liquid chromatography (HPLC) on reversed phase column of LC-18 (150mm x 4.6mm, 5?m )with actonitrile :water ( 50 : 50 ) as mobile phase at flow rate of ( 0.5 mL/min ) and detection at wavelength of 215 nm.The experimental results indicated that the linearity of calibration is in the range of 1.0-30.0 mg L-1amygdaline with the correlation coefficient of 0.9949. The limit of detection (LOD) and limit of quantitation (LOQ) for amygdaline were of 0.88 and 2.93 mg L-1 in standard pure sample. The mean recovery percent is 97.34±0.58 at 95% confidence inte

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Publication Date
Sun Aug 17 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of waterlase laser and herbal alternative, green tea and Salvadora Persica (Siwak) extract on push-out bond strength
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Background: The bond strength of root canal sealers to dentin was important for maintaining the integrity of the seal in root canal filling in both static and dynamic situations. In a static situation, it should eliminate any space that allowed the percolation of fluids between the filling and the wall while in a dynamic situation; it was needed to resist dislodgement of the filling during subsequent manipulation. Materials and Methods: Forty mandibular premolars were selected for this study. All canals were instrumented using ProTaper rotary instruments. Instrumentation was done with copious irrigation of 5.25% sodium hypochlorite. Roots were randomly divided into four groups according to the type of cleaning and method of root canal irrig

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