Preferred Language
Articles
/
jeasiq-1035
Integrating the role of internal and external audit to ensure the success of the assessment methodSelf-General Authority of Taxation
...Show More Authors

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.

 

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
Employing lighting to express the cinematic personality duplication
...Show More Authors

Represents light a sovereign and importance in cinematography element of what possessed the physical characteristics make it a sharp image detail or opaque, or any other form as he wants the director, Valdu away from the main function, which emerged with the beginnings of cinema, any access to endanger the proper and good, the Alachtgalat dramatic and psychological are deepened performance lighting and functioned in adjacent with the shadows, all the two complement each other, which affects the image details or even the ability to express their personal depths or the social and psychological same place, and this prompted the researcher to determine the search in the following address: (employing lighting to express their personal duplica

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Politeness Theories in Synge's Riders to the Sea
...Show More Authors

This research tackles the play of Synge "Rider to the Sea" to find out whether the
theories of Leech (1983) and Brown and Levinson (1987) can be applied or not to this study.
The model of Leech (1983) consists of seven principles and for Brown and Levinson
(1987),it consists of two principles of politeness where one of them is positive and the other is
negative politeness.
It is hypothesed that:
1. There is a relation between the two theories.
2. Synge deals with these theories in such a way to depict his characters.
3. It is also hypothesed that every character deals with these principles in such a way to show
the events of the play.
The study concludes that there is a relation between the two theories in d

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
"Analyzing of the economic relationship between Dutch disease and the disruption of the Iraq economic structure "
...Show More Authors

The status of the semi total stoppage and non-use and waste of economic made studying and analyzing Dutch disease of high importance because it is a major cause in aggravation of this status which happened to the Iraqi economy in almost complete way and the relative big importance that oil source has and its domination on the largest percentage in the gross domestic product and exports that Iraqi economy is relying largely in funding the national budget made the concentration of the study on this subject an important and necessary within the important economic events that Iraqi economy witnessed after 2003 till 2016 to give a clear and an overall picture of the reality of the unilateral Iraqi economy under the status of semi tota

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Oct 02 2011
Journal Name
Journal Of Educational And Psychological Researches
The Effect of a consulting program for decreasing withdrawal behavior of the children with autism of kindergarten
...Show More Authors

       unacceptable social behaviors, particularly withdrawal behavior that appears in children with autism represent a major problem hindering the process of communication with those around them and therefore the process of mergence  with them be difficult.

     The withdrawal causes a real affect deficit for children with autism limits the possibility of development of their intellectual and mental growth due to their solitude and the weakness of their focus in the acquisition of pedagogical skills and lack the necessary social skills to maintain the relations of friendship and enjoyment of them.

      withdrawal children fail to participate

... Show More
View Publication Preview PDF
Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
The influences of fashion on the design of fabrics and fashion at the time of contemporary social transformations
...Show More Authors

The design of fabrics and fashion is manifested by aesthetic advantages betting with the movement of society in its quest to develop as an independent art in itself that is linked to the values and aesthetic concepts of other arts and what appears in them of intellectual systems calling for renewal and modernity. Which brought about a wide change in public taste, as well as a desire for innovation . Which made fashion an interesting aesthetic phenomenon and taste is always subject to change constantly to comply with the social variables that occur in human life, as the fashion that appears in a certain era of time and takes a great distance from spreading as something new and out of the ordinary is in fact the fruit of the development of

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Mar 31 2017
Journal Name
Al-khwarizmi Engineering Journal
Experimental Study to the Effect of Natural Particles Added to Unsaturated Polyester Resin of a Polymer Matrix Composite
...Show More Authors

Experimental investigations had been done in this study to demonstrate the effect of natural particles used as a reinforcement material to unsaturated polyester resin. The tensile test and water absorption were investigated according to (ASTM D638) and (ASTM D570), respectively. The influence of sunflower husk and pomegranate husk particles, used as a reinforcement material, on the tensile strength, Young's modulus and water absorption with different weight fraction (3%, 7% and 10%) and particle grain size (50µm, 100 µm and 150 µm), has been investigated. The water absorption of polymer composites was studied by measuring the specimen weight before and after immersion in water for one hundred days. In the experiments of tensile test,

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Sun Mar 15 2020
Journal Name
Journal Of The College Of Education For Women
The Degree of Using Computers in Administrative Jobs and the Obstacles of Usage in Public Education Schools in Sharoorah Governorate: Saudi Arabia
...Show More Authors

This study aimed to identify the degree of use computers in administrative functions (planning, organization, controlling, and evaluation) among school leaders and assistants in public education schools in Sharoorah governorate ، as well as to identify obstacles of  use computers in administrative functions from the perspective of school leaders and assistants male and female in public schools during the academic year 1439-1440, the study sample  (66) school leaders and assistants, males (58), a and females (44), , and to answer the questions of the study, the researchers developed a questionnaire consisting of  (60) items, has been verified sincerity and persistence, and data analysis was used frequencies, percentages an

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The quality of the auditor's report in the local environment in compliance with the requirements of the ISA 701 standard
...Show More Authors

The research aims to demonstrate the quality of the auditor’s report by analyzing a number of models represented by the auditor’s report based on the Iraqi audit evidence and the auditor’s report in light of the application of international auditing standards for the report and the auditor’s report in light of the application of the International Auditing Standard 701, in addition to explaining the impact of applying the International Auditing Standard 701. International Auditing 701 in enhancing the quality of the auditor's report, and in order to reach these goals, a comparison was made on international experiences before and after the application of the standard in addition to the results of the questionnaire distribut

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Dec 30 2022
Journal Name
Journal Of The College Of Education For Women
Military Arrangements for the Battle of Kadesh in 1274 BC During the Era of the New Kingdom
...Show More Authors

The Battle of Kadesh is replete with many military arrangements that reflect the tremendous development of war preparations in the thirteenth century BC; where the expressive pictures the Egyptians left on some of the walls of their temples show the tremendous ability to organize and divide the forces and the great development that affected the war machine. Furthermore, the text accompanied these pictures reveal some news about that battle, which is considered one of the most important wars in the ancient world. Thus, the importance of the study lies in the fact that it examines one of the most important battles of the ancient Near East, the results of which had great repercussions on the region. This is because it is the most abundant B

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Mar 24 2020
Journal Name
Mintage Journal Of Pharmaceutical & Medical Sciences
CD44 AS A TUMOR MARKER DIAGNOSTIC, THE ROLE IN CANCER PROGRESSION
...Show More Authors