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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 Jun 15 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Assessment the Genotoxic Potential of Fluoxetine and Amitriptyline at Maximum Therapeutic Doses for Four-Week Treatment in Experimental Male Rats
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Abstract

At any moment, the continuous usage of medications can accompanied by DNA damage and the accumulation of such damages can cause serious consequences. Antidepressants are long-term used drugs and the incidence of their genotoxic impacts cannot be excluded. Therefore, this work was designed to investigate the possible genotoxic effects of the commonly used antidepressants (fluoxetine and amitriptyline) in adult male rats.

Detection of DNA damage in individual cells was assessed by comet and micronucleus assays in three different cell populations i.e. liver, testis and bone marrow tissues of 24 swiss albino adult male rats. The animals were randomly allocated into three groups of 8 rats ea

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
Analytical study of the images and roles of women and men in the books of the Arabic language at the elementary level
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Importance of the research:
The importance of any educational or scientific research through its intellectual arena of facts supply the individual and society, Supports Knowledge and Science Group, which raised will be locked in these topics in the future.
This research seeks to shed light on the image and the role of women and men in the books of the Arabic language in primary education (primary), To illustrate the negative effects of the phenomenon of sexism in textbooks, And its negative impact on emerging, And stay away as much as possible about the distinction between the sexes in the roles and qualities in textbooks traditional stereotypes and remove that put both sexes templates hinder the development of the individual and t

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Publication Date
Tue Jan 03 2023
Journal Name
College Of Islamic Sciences
Prohibitions Related to Food and Drinks and Their Retribution in the Torah
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Summary

   

 Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, Muhammad, and upon all his family and companions.

      The circle of taboos in the Jewish Sharia is wider than other laws, as the Jews have severe and very complicated rituals in the matter of food, which may not be found among other people of other religions, as the dietary laws that specify foods and drinks forbidden in the Jewish Sharia include very diverse topics.  The Torah specified all these laws with several texts

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Publication Date
Sat Apr 01 2023
Journal Name
Heliyon
Role of immobilised Chlorophyta algae in form of calcium alginate beads for the removal of phenol: isotherm, kinetic and thermodynamic study
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Publication Date
Mon Sep 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
تكامل المقارنة المرجعية وقياس كلفة النوعية الرديئة لدعم عمل أدارة الجودة
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The two quality management concepts of benchmarking and poor quality cost measurement have been developed completely separate from each other and without any interaction between them. Both have also experienced some shortcomings that to some extent has limited their use and results. This paper explores these shortcomings and demonstrates how benchmarking and poor quality cost measurement in some ways is similar and in other ways complement each others’ weaknesses. An integrated framework that combines the two concepts into a powerful approach for assisting an organization’s quality management work is presented. Different points of intersection between the two concepts in this integrated framework are discussed, and it is demo

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Publication Date
Wed Jul 30 2008
Journal Name
College Of Islamic Sciences
Flag the appropriate between the verses of the Koran
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The appropriateness of the verses and surahs of the Qur’an, and the connection of their structures, is one of the aspects of the miraculousness of the Holy Qur’an, and it is an honorable knowledge by which the intellect guesses, and by which the value of the one who says what he says is known, and this science was written to appear in the early fourth century AH.
The occasion makes the parts of speech entwined with each other, so that connection is strengthened, and the composition becomes the same as the case of a tight construction that is compatible with the parts.
The Holy Qur’an has adopted a unique approach in its presentation of issues, in contrast to all previous and subsequent approaches. Sometimes he mentions a part

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Publication Date
Thu Jan 20 2022
Journal Name
Iraqi Journal Of Science
Enhance the delineation of masked structures in southern Iraq by applying the Biharmonic operator to their gravity field.
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The gravity field of southern Iraq shows steep gradient of regional trend. The gravity contours over the anticline structures in this area do not show the closure characteristic of these structures. The effect of lateral density variation for Hormuz Salt complicates the case in the area. Higher derivatives are one of the means that have been used to remove the effect of such regional gravity variations, which can easily mask significant structures. Biharmonic Operator is used to delineate these distort structures, follow their extent and at the same time distinguish new features. The Biharmonic operator manipulation has ability to suppress the effect of regional and enhance the local anomalies. The problem with higher derivatives operati

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Conflict investigation methodology Between the news and the work of the people of the city
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Praise be to Allah, Lord of the Worlds and prayers to our master and our beloved Muhammad and to his God and companions.
The Sunnah of the prophet completed the prayer and delivery agreed to accept them as evidence of legislation, and the fundamentalists differed in accepting the news of Sundays in the pieces, and most likely if the hadeeth is proven, and completed the correct conditions there is no objection to accept it in branches and pieces. As for the work of the people of the city is one of the evidence adopted when the imam Malik, who is the Imam of the House of the Prophet's blessed immigration, and scientists differ greatly. If you offer a ruling and the ruling of the Hadith of the individual, and the rule of the work of the

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Publication Date
Wed Oct 07 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Assessment the Effect of Lactobacillus Acidophilus on Escherichia Coli Serotype O157:H7 with Detection of Some Virulence Factors
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Aim: To evaluation the effect of Lactobacillus acidophilus on Enterohemorrhagic Escherichia coli (EHEC) serotype O157:H7 with detection of some virulence factors. Methods: Two hundred and fifty specimens (stool) from children under five years for both sexes were collected from some hospitals. All isolates were diagnosed according to morphological characteristics, biochemical tests. Monoplex pattern of PCR was used also for detection different genes in (7) Escherichia coli )O157:H7 (isolates; include 16SrRNA, eae, lifA, Stx1,Stx2 that encoded for ribosomal RNA, intimin, lymphocyte inhibitory factor, shiga toxins. Three types of probiotics strains were obtained, Lactobacillus fermentum, Lactobacillus plantarum and Lactobacillus acidophilus (A

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Publication Date
Wed Nov 07 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Nurses' Practices Toward Infection Control Standardized Precautions in Azady Teaching Hospital in the City of Kirkuk
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Objective: The aim of the present study is to assess the practices of nurses towards standard precautions at Azady
Teaching Hospital in the City of Kirkuk.
Methodology: A descriptive study, which uses the assessment approach and it was conducted on nurses from January
18th, 2009 to September 30th, 2009, using non-probability sampling a purposive sample of (37) subject (male and
female nurses) who worked at surgical wards in Azady Teaching Hospital in Kirkuk city was selected. Two study
instruments were utilized for proper data collection [questionnaire and observational checklist]; a questionnaire was
developed for the purpose of the study. It was comprised of two parts which included the nurses' demographic
characte

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