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الثغرات التشريعية والمشاكل الفنية في تنفيذ الأمر الخاص بالاستقطاع المباشر لضريبة الدخل
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تزايد اهتمام الحكومات باختلاف أنظمة الحكم فيها والأفكار السياسية التي تؤمن بها، بالضرائب كأحد أدوات السياسة المالية، تسعى إلى أن تحقق من خلالها أهداف اقتصادية واجتماعية وسياسية فضلا" عن الأهداف المالية، إذ إن السياسة الضريبية تصاغ أهدافها باتساق وانسجام مع أهداف السياسة الاقتصادية بشكل عام، و إنما كانت الضريبة عام، ولما كانت الضريبة على هذا القدر من الأهمية فانه لم يكن مستبعدا" أن تحظى بعناية مشرعي القوانين الضريبية لما تثيره من مسائل ساخنة ومشاكل عديدة ن يعد من أبرزها حديد مديات وأنواع خضوع فئات المكلفين بدفع الضريبة .

وتشكل الإدارة الضريبية الجهاز المنفذ للسياسة الضريبية المقررة في التشريع الضريبي في الدولة، ولذلك فأنها يجب أن تسعى إلى تعزيز تجاوب المكلفين في عملية فرض وتقدير وجباية الضريبة، وتبسيط الإجراءات من خلال الأوامر والتعليمات التي تصدرها بما يسهم في وضع آلية لتنفيذ التشريعات الضريبية .

وضمن هذا الإطار يأتي إصدار منشور عام وزارة المالية/ الهيئة العامة للضرائب/ قسم الاستقطاع المباشر، المرقم 10 س/ 1472 في 15/12/2004 حول كيفية استقطاع ضريبة الدخل بطريقة الاستقطاع المباشر، والذي يختص هذا البحث في دراسته فيما يتعلق بالضريبة على العاملين في القطاعين العام والخاص، مع التركيز على المكلفين بدفع الضريبة من العاملين في دوائر الدولة، والتي تم فرضها بموجب أمر سلطة الائتلاف المؤقتة رقم (49) والمنشور في الوقائع العراقية بعددها المرقم (3984) في حزيران 2004 .

تتمثل هذه الدراسة في جانبين، أحدهما الثغرات القانونية وحالات عدم العدالة التي تكتنف تطبيق هذه الأوامر والتعليمات، ويتمثل الجانب الثاني في الصعوبات والمشاكل الفنية التي تصاحب آلية التنفيذ .

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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Radiological Impact Assessment of Farm Soils and Ofada rice (Oryza sativa japonica) from Three Areas in Nigeria
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Oryza sativa japonica (ofada rice) is largely grown in Aramoko, Abakaliki and Ofada are communities and consumed by both the poor and rich in Nigeria. A total of twenty ofada rice farmlands were identified in each study area and rice samples were randomly collected, thoroughly mixed to make a representative sample from each farmland. Soil samples were collected in each farm to a depth of 5-15cm from at least eight different points and thoroughly mixed together to form a representative sample. The samples were thereafter taken to the laboratory for preparation and spectroscopic analysis. A well-calibrated NaI(Tl) gamma-ray detector was used in spectrometric analysis of the samples and descriptive statistics was used to analyze th

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Publication Date
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
The Qualitative and Quantitative Composition of Epiphytic Algae on Ceratophyllum demersum L. in Tigris River within Wassit Province, Iraq
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 The present research was performed to study the qualitative and quantitative composition of epiphytic algae on the aquatic host plant Ceratophyllum demersum L. Four sites in Tigris River, at Wassit Governorate were covered, during the seasons of Autumn 2017, winter 2018, Spring 2018, and Summer 2018. The study also included measuring the physiochemical parameters (temperature of air and water, pH , water level, EC, salinity, TDS, TSS, dissolved oxygen,  BOD5, alkalinity, total hardness, calcium, magnesium, total nitrogen, total phosphourus). The total number of species of epiphytic algae was145 species, 98 species belonging to Bacillariophyceae, followed by 27species of class Cyanophyceae, 19 species of class Chloroph

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Military Thinking and His Islamic balance in The Caliph Ali Bin Abi Talib ( peace is on him ) Compact to Malek Al Ashtar (God be pleased on him ): The Military Thinking and His Islamic balance in The Caliph Ali Bin Abi Talib ( peace is on him ) Compact to Malek Al Ashtar (God be pleased on him )
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Abstract
This study turns about The Military Thinking and His Islamic balance in
The Caliph Ali Bin Abi Talib ( peace is on him ) Compact to Malek Al Ashtar
(God be pleased on him )The military field is very wide in all intellectual and
practically effects at The Caliph Ali Bin Abi Taleb(peace is on him ). Its
considered the first seed for islam ,therefore,there are a lot from military
situtions which proved his practical experience in these affairs , and away
from the details of war and practical battles lets search the sample and the
academic study for fair military thinking (justice) in The Compact of Caliph Ali
to Malek Al Ashtar when he became the ruler of egypt.
The military fair thinking determines fr

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Publication Date
Thu Dec 31 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
SYNTHESIS NEW LIQUID ELECTRODES FOR DETERMINATION DOMPERIDONE MALEATE BASED ON A MOLECULARLY IMPRINTED POLYMER: SYNTHESIS NEW LIQUID ELECTRODES FOR DETERMINATION DOMPERIDONE MALEATE BASED ON A MOLECULARLY IMPRINTED POLYMER
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Liquid electrodes of domperidone maleate (DOMP) imprinted polymer were synthesis based on precipitation polymerization mechanism. The molecularly imprinted (MIP) and non-imprinted (NIP) polymers were synthesized using DOMP as a template. By methyl methacrylate (MMA) as monomer, N,Nmethylenebisacrylamide (NMAA) and ethylene glycol dimethacrylate (EGDMA) as cross-linkers and benzoyl peroxide (BP) as an initiator. The molecularly imprinted membranes were synthesis using acetophenone (APH), di-butyl sabacate (DBS), Di octylphthalate (DOPH) and triolyl phosphate (TP)as plasticizers in PVC matrix. The slopes and limit of detection of l

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Publication Date
Thu Apr 25 2019
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
The Correlation between the Dimensions of Organizational Silence and the F Function Life an Exploratory Study of the Views of a Sample of Workers in the Health Center / Sulaykh: The Correlation between the Dimensions of Organizational Silence and the F Function Life an Exploratory Study of the Views of a Sample of Workers in the Health Center / Sulaykh
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The research aims to test the effect of the behavioral factors (intangible) represented by an explanatory variable represented by organizational silence and a responsive variable of quality of Function life. The problem was the negative effects of the organizational silence on the morale of the employees and consequently their performance and the quality of function life. To collect the data and information needed to measure the two variables of research conducted in the health center / Sulaikh by taking a sample of (40) employees to test the hypotheses of research through the survey of their views, using statistical tools non parametric using the program. The most important recommendations were the establishment of training workshops fo

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Publication Date
Sun Jan 02 2022
Journal Name
Journal Of The College Of Languages (jcl)
The Role of Certain Figures of Emphasis in the Televised Debate between Macron and Le Pen on may 3, 2017».: Le rôle de certaines figures d’insistance utilisées dans le débat télévisé entre Macron et Le Pen le 3 mai 2017
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      Political Discourse Analysis is an important linguistic study approach used by politicians to gain people support. The present paper sheds light on the figures of speech  of emphasis in the televised debate between the two presidential elections candidates, Emmanuel Macron and Marine Le Pen and the distinctive effect they add to the political discourse to win general public support as well as the presidential elections.

       The present paper provides a rudimentary definition and an analysis of the terms “discourse” and “political discourse” and traces the significant role played by politically directed televised Media and internet to support political pa

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Publication Date
Sun Mar 20 2005
Journal Name
الجامعة المستنصرية / كلية التربية الأساسية
اثر استخدام استراتيجية بوليا واستراتيجية التمثيل المعرفي في تحصيل واستبقاء مادة الرياضيات لدى طلبة المرحلة المتوسطة
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Publication Date
Fri Mar 01 2024
Journal Name
مجلة المستنصرية لعلوم الرياضة
الأداء الابداعي لدى اللجنة الأولمبية الوطنية العراقية من وجهة نظر أعضاء الهيئات الإدارية في الاتحادات الرياضية
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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Structural Imbalances and their impact on Sectoral Growth and Employment in Iraqi Economy for the period 2003-2015: Analytical study.
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Abstract:

     The objective of this study, is to attempt to explain the reality of the Structural Imbalances in the Iraqi Economy during the period of research, by providing a quantitative analysis of the most important types of Imbalances, Which are represented by the disruption in the Productive Structure, the imbalance of the structure of Public Budget, and the imbalance of the Structure of Trade. The problem of the research, is the fact that the economy structure in Iraq has long suffered from an Imbalances in its economic structure, which are represented in the unequal relations between its constituent elements, according to the proportions levels defined by the economic theory.

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Designing Interactive Educational Website for Highschool Students in Iraq: أحمد ناجي علي-يوسف مشتاق لطيف
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       publishing has become a large space in the field of interactive education and modern  pages have become dedicated to the service of the educational effort in this area as the research in this context of the urgent scientific necessities, especially as we consider in Iraq from the new countries in the exploitation of these new technologies and investment possibilities of the information network And the contents of different in the framework of so-called distance education Here lies the problem of research in the possibility of finding scientific solutions for the design of interactive inter active website for students of the preparatory stage in Iraq and to find out the scientific ways to find des

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