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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
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Air quality in the city of Baghdad in 2010
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For cleaner air and unpolluted continue assessment study air pollution the city of
Baghdad by measuring the concentrations of air pollutants, which included TSP, Pb, where
the adoption of three stations (Andalus Square, Jadiriya, Allawi) are distributed in the city of
Baghdad in order to compare the concentrations of these pollutants with previous studies.
Study pointed out that the city's air contaminant, especially in minutes outstanding after
deducting the amount of atmospheric dust thick mechanism city this year where the highest
concentration of minutes outstanding (9895) micrograms / m 3 at the station Alawi and lower
concentration of 157 micrograms / m 3 at the station Alawi and this was higher than the
det

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
“Using the Statistical Analysis for deduction the childhood status in Iraq during 2006-2010”
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   To deduct the childhood status in Iraq, it was important manner to use statistical tools and approaches concerned with interpreting the causal relationships and their attitudes and use classification method for the important effects (variables) to draw an obvious picture of the phenomena under study in order to make it useful through investing, updating and improving it in by demographic studies in the future. Two statistical methods had been used in the field of analyzing data of multivariate analysis namely, Cluster Analysis and Factor Analysis.  

The present study focuses on four fundamental axes .The nutrition axis, health axis, Educational axis, and the social axis. The study has ca

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis of the tax policy strategy and its impact on the technical regulation of taxes (tax price)
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The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the dimensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.

The research started from the problem of exposure of the Iraqi tax system to several changes in the tax strategy from 2003 until now, as this led to a reflection on the technical organization of taxes, in terms of the tax exemption.And these many amendments

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
Evaluating Supervision’s Performance of Specialist Supervisors in Secondary Schools from Principals’ Perspectives
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The objective of the research is to identify the level of supervisory performance of the educational supervisor from the point of view of headmasters at secondary schools. The problem was the need to evaluate performance. A sample of (97) school headmasters was chosen to collect the needed data, they proportionated (38%) of the total community. the researcher designed a questionnaire consisted of (43) paragraphs with five areas. The results showed that there is a good level of performance among supervisors; there are no significant differences in the variable of the certificate, while there were significant differences in terms of gender for the benefit of males. The research concluded with a number of recommendations and suggestions.

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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Study the reality of vocational education in the province of Basra Applied statistical study for the period 2004/2005 – 2010/2011
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         Vocational education is the basis of contemporary educational movement that aims at satisfying human needs. Societies can develop their human resources via setting programs for the working class as an aspect of the comprehensive national development. Vocational education is the main source of technical cadres the Iraqi labor market requires of the vocational preparatory schools to provide after three years of schooling.

        The vocational schools of the governorate of Basra have a number of problems that lead to the lack of proficiency of their graduates. This study is an attempt to identify these problems or obstacles

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Publication Date
Mon Dec 16 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of information technology on tax evasion
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The research aims at shedding light on the impact of information technology in reducing tax evasion in the General Authority for Taxation. In order to achieve this, the research relied on the analysis of its variables as a main tool for collecting data and information. The results showed that there is a positive and positive effect of information technology on tax evasion. The impact of information technology on increasing tax revenues and reducing the phenomenon of tax evasion In the performance of the research sample, the research sought to highlight the importance of tax information technology through its data and information to the tax administration for the purpose of completing the process Taxpayers for persons subject to income ta

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Productive role in the financial performance of the banking: An Empirical Study in a sample of Iraqi banks
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Abstract :

The research aims to study the basic concepts of banking productivity and discuss different approaches to study what ends to identify the most important possible standards applied to measured within the Iraqi banking environment as well as research into the causes of low and high Iraqi banking productivity and identify possible treatments to curb those reasons as to ensure the rise. And in line with the research problem, which states what is the level of productivity and what are the causes of decline and the rise in private banking research sample individually. And what the Iraqi private banks and what is the relationship between performance and the impact of productivity change in the perform

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Publication Date
Sat Nov 12 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of service quality in tax compliance
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The aim of the research is to clarify the role of service quality through its dimensions represented by (tangibility, reliability, safety, response, empathy) in tax compliance with taxpayers, i.e. performance of the duties and obligations of the taxpayer through its dimensions (registration, accounting, payment of the amount of tax), and to know For this role, a sample was taken from the taxpayers of the branches of the General Authority for Taxes spread in the governorate of Baghdad and its affiliated districts, which amount to (15) tax branches, as (215) questionnaires were distributed to know the impressions and reactions of the taxpayers regarding the level of service quality through the aforementioned dimensions. Using the statistic

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Voluntary Obedience for Tthe Taxpayers to Find End to Tax Evasions in Iraq
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The Voluntary Obedience has great importance for the modern taxes systems and its management and this is meant the taxpayer whom in charge to pay of his taxes obligations voluntarily , he is very known of himself whereas he prepared his finishing accountings and present them as samples prepared by taxes management and settle the tax sum directly according to specified income , which has an impact to find end to tax evasion as result lead to increase the tax income and achieve the justice for the taxpayer and the state treasury

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the tax examiner's procedures in increasing or decreasing tax revenue : Applied research in the General Authority for Taxes
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Abstract:

               The tax is one of the elements of the general revenues of the state and contributes to covering its expenses. Taxes are imposed in most countries of the world. The tax proceeds depend on a set of factors that contribute either positively or negatively to the tax share by increasing or decreasing it. Therefore, the research aims to demonstrate the role of the tax examiner's procedures in achieving the validity of the taxable base and its reflection on the tax proceeds, as well as reviewing the tax examiner's procedures related to the tax return process. Examination and tax audit of the financial statements, as well as presenting the financial statements to an independent and i

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