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STUDY OF IRAQI TAX PERFORMANCE SINCE FROM (1995-2010)
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 The existence of the tax Coupled with the existence of the power of the political   Sociality and the evolution of its concept differes according to the concept of the role of the state and its evolution in the economical life and  it represents on of the main sources of funding one hand and an effective means that enables the state to intervene in various aspects of the economic life on the other hand. Tax also can be considered as a tool used to re-distribue the in class. Perhaps Iraq suffers from and in the marginalization to the role of taxes in funding and in turn the adoption of the Iraqi budget on oil revenues to finance the aspects of expenitvre which can pose a risk on the total Iraqi economy because of the linkage of the oil  prices with the foreign monetary system and it is influenced by it, which makes Iraq's economy depends on a single supplier to receive its revenue and thus it can be subject to the fluctuations that could take place in the international arena especially since  Iraq was exposed to irregular conditions resulted from the economic blockade and the events of 2003 and the subsequent changes follow.

   For the purpose of  facilating  the task of the study,It is divided into two periods. The first one was between  1995-2002,and the second one was represented between 2003-2010 and the researcher too. into consideration the knowledge of taxes and the indicatoes of tax performauce which were represented by the tax capacity, tax burden, And tax enderavos and then presenting some procedures which participate in attaining the success of tax system and making it more effective. The researcher reached some conclusions and recomemandations which was the most impostant one of them the hard circumstances that Iraq suffered during the period of study(1995-2010) that had its economical, social and political effects on Iraq which influcnce negatively on the gains of the tax and on the efficiency of the tax performance in iraq.   The most important  recommendation . was since the Iraqi economic enjoyed an  increase in its natural resources but it was one-sided sector which made it suffering from the fluctuations and crises so it must allempt to reduce the dependence of the Iraqi budget on the revenues of oil and trying to diverse its revenuse through the increase of tax incomes and activating them because the oil is not lasting resource and we must keep it to the coming generations.

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Church of Wisdom in Baghdad in 1929 Historical study
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The study highlights the rivalry of foreign interests in Iraq, especially after the establishment of the monarchy in 1921. This period was characterized by extensive American activity in Iraq in general and Baghdad in particular. This activity increased after the Americans obtained the concession which came in the light of Article IV of the 1930 Treaty. Which officially guaranteed US interests in Iraq. The research also discussed the efforts of the Jesuit Fathers in Baghdad to convert the Church of Wisdom from a place of worship and rites of the Christian religion to a school of the propagation of science and culture along the lines of American schools, College Baghdad), which has become an important school in Baghd

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of public relations in enhancing the quality of governmental service-a Field study in the Iraqi Airlines
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Abstract
        The research has discussed the public relations as dependent variable of its branch dimensions( confidence , commitment, control and satisfaction ) and the governmental service quality as independent variable of its branch dimensions (response, dependency, emphasis, tangibility and sympathy), and the research problem has represented by weakness of service quality presented to the customers dealing with company, which is observed via  field co-existence of the researcher, where he observe that the quality presented in the company services, are inappropriate with the customers expectations level, also there is weakness of attention and recognition by the

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Publication Date
Thu May 15 2025
Journal Name
Journal Of Legal And Political Studies
International and Regional Competition in the Middle East and its Impact on Iraqi National Security, with Special Reference to the Kurdistan Region: A Study of Challenges and Opportunities
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This competition between competing forces, organized into axes with conflicting objectives, is reflected in all regional affairs and the goals and interests of countries within them, including Iraq. Among the most important aspects impacted by the repercussions of international and regional competition in the region is Iraqi national security, based on its vital importance in preserving the sovereignty and entity of the Iraqi state, protecting the interests and cohesion of the state and people, ensuring and defending their present and future, and interacting with various regional and international activities. The Kurdistan Region, as an important part of Iraq with its own unique characteristics, may be one of the most important regi

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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
A Blended Learning Program Based on the Next Generation Standards (NYS) to Develop the Teaching Performance of Middle School Mathematics Teachers and Some Students’ Future Thinking Skills
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Abstract

The aim of the current research is to prepare an integrated learning program based on mathematics standards for the next generation of the NYS and to investigate its impact on the development of the teaching performance of middle school mathematics teachers and the future thinking skills of their students. To achieve the objectives of the research, the researcher prepared a list of mathematics standards for the next generation, which were derived from a list of standards. He also prepared a list of the teaching competencies required for middle school mathematics teachers in light of the list of standards, as well as clarified the foundations of the training program and its objectives and the mathematical

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Publication Date
Sun Mar 03 2013
Journal Name
Baghdad Science Journal
The Predication of the Type of Jupiter Radio Storm from Two Different Iraqi Locations
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A program in Visual Basic language was designed to predict the type of radio storm that emitted from Jupiter at specific Local Time (LT) from two different Iraqi locations (Baghdad and Basra), such storms result from the Central Meridian Longitude (CML) of system ??? for Jupiter and phase of Io’s satellite (?Io). Some of these storms are related to position of Io (Io- A,B,C,D) and others are unrelated (non-Io-A,B,C,D) to its position. The input parameters for this program were user specified by determining the observer’s location (longitude), year, month and day. The output program results in form of tables provides the observer with information about the date and the LT of beginning and end of each type of emitted storm. Two Io-storm r

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Publication Date
Wed Jan 01 2020
Journal Name
Annals Of Tropical Medicine And Public Health
Cytopathic effects of activated parasporal inclusion proteins produced from Iraqi isolates of Bacillus thuringiensis
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Six isolates of Bacillus thuringiensis were isolated from Iraqi soil characterized as non- insecticidal and non- hemolytic parasporal inclusion proteins. Bacterial isolates were propagated on nutrient broth. Then, the parasporal inclusion proteins were extracted and processed with proteinase K and trypsin. The major protein segments produced of 64KDa were characterized and tested for cytocidal activity against human leukemic T- cells (CLL) (Chronic lymphoid leukemia). Results indicated that the treated parasporal proteins of four isolates (Bt2, Bt3, Bt4 and Bt6) showed strong cytotoxicity with no significant differences between normal lymphocytes and leukemic lymphocytes. Two isolates BtA1 and BtA5 show discriminative cytotoxicity between n

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Publication Date
Mon Mar 09 2026
Journal Name
Al–bahith Al–a'alami
Radio Republic of Iraq and Awareness Promoting of Minorities’ Rights
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Proposals to raise awareness of the rights of minorities and secure their freedoms have begun to receive attention Internationally. It is escalated, especially after the increasing impact of wars and conflicts on these situations Minorities, and UNESCO stresses the need to take over information and communication policies Greater attention to protect minority rights.

Hence the importance of our research, the problem of which lies in the main question: (What is the role Radio Republic of Iraq has played in promoting awareness of minority rights at the level : Public and  Social?) . As one of the Iraqi media networks , laws oblige them to pay attention to the rights of minorities and to spread a culture of pluralism , diversity

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Publication Date
Tue Feb 02 2021
Journal Name
مجلة بحوث الشرق الأوسط
Iraqi women's participation in athletics in the Arab Games from 1948 to 2017 and the results achieved.
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This study dealt with the presentation and documentation of the Iraqi women's participations in athletics in the Arab sports courses since the establishment of the Federation of Athletics in 1948 to 2017 as well as analysis of the results achieved for these participations and discuss the reasons for not participating in some of these courses and the researchers try to show the distinct role of Iraqi athletes, And their active contribution to these courses to represent the country as well as to promote the sports reality of Iraqi women compared to their Arab sisters, whose names have become a symbol of every Arab woman and therefore benefit from the experience of the Arab teams In athletics for women.

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Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
The Holy Totem in Qur’an, a study in the light of sociolinguistics
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The sacred totem is one of the social phenomena that occupied the ideas of researchers, and took up a wide area of ​​their research, and it is one of those phenomena that emerged from one of the translations of the Tabu; Who took a psychological and anthropological analysis   Because it is one of the social practices, and the main focus of it is the human group and its source is religion. Therefore, this research came with demands, the first of which is to give a semantic concept of the Tommy sanctuary, and then the analytical aspect by standing on the sacred things in the Qur’anic text that God Almighty sanctified, and the third requirement is to examine what people have sanctified, as an analysis of the verses that have

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Publication Date
Wed Jun 01 2022
Journal Name
Res Militaris
The impact of the Corona pandemic on the financial performance of companies listed on the Iraqi Stock Exchange
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This research aims to demonstrate the nature and concept of the Corona pandemic, its implications for the global economy, and the management and performance of companies in particular. Additionally, the research intends to measure the impact of the Corona pandemic on companies' financial performance. Listed on the Iraqi Stock Exchange, which has finished compiling its year-end financial statements for 2019-2020. The investigation arrived at several findings, the most significant of which was that most businesses were not prepared for such a crisis technologically or to develop human resources to deal with this pandemic. In addition, most companies experienced a decrease in their financial performance as a direct result of the Corona pandemi

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Scopus (4)
Scopus