One of the globalization results is (VAT) , so it is important to consider its        results and impact on the tax system.    

     The Iraqi economy having wittnisd an acute transition period , still in need for a better care in aim to back it, especialy from the tax system.

The research is concerned with the (VAT) and its details –And for five chapters all the problomes connect are displayed .But yet the new system does not comply with the modern development and this is one of the defects of (VAT) in Iraq.

The history of (VAT)was also studied mentiorned and studied.

     As a conclusion (VAT) is one of the m

     This research studies the petrography, mineralogy and diagenetic history of the Sarmord Formation at Sulaimani and Erbil Governorates in Northeastern Iraq. The Sarmord Formation consists mainly of alternated yellowish to bluish gray bedded marly limestone with yellowish gray soft marl beds. Petrographic investigations of the marly limestones were based on 270 thin sections and show that the skeletal grains include bioclasts, foraminiferas, radiolarians, calcispheres, echinoderms, ostracods and cephalopods. The groundmass is composed of micrite with light brown to gray colors, rich in organic materials and iron oxides. The X-ray diffraction analysis of the marls revealed that the abundant clay minerals in the Sarmord Formation ar

The L. Cretaceous succession is the main reservoir rock in the south of Iraq. Although the upper Jurassic Sargelu Formation is the main source rock in this area; however, the organic-rich interval within the studied succession, is contribute in these huge accumulations of petroleum. The pyrolysis parameters of the succession; Sulaiy, yamama, Zubair, and Nahr Umr formations showed that the main kerogen type is type III and II with moderate to good HI, which they refer to gas and/or oil prone especially in Zubair, Nahr Umr, and Sulaiy formations. The quantity parameters indicate potential source intervals in respect to (TOC). The maturity parameters suggest the threshold and peak of petroleum generation, which Tmax values ranged around 430

The current research to study the petrography, mineralogy and geochemical relationships of the ultramafic rocks in the Galalah area within Erbil Governorate, at the Unstable Shelf in the Imbricate Zone, to determine the origin of the ultramafic rocks.

      Dunite and Harzburgite are the most abundant rock bodies in the study area, and they represent most of the outer surface exposure of the ultramafic rock aggregates. The dunite rocks are characterized by pale brown color on the altered surface that is broken into olive green and dark green lithic. Dunite represents a homogenous lithologic feature that mainly consists predominately of olivine with accessory spinel and traces of orthopyroxene. While the harzburgite appears as

The primary function of commercial banks is the process of converting liquid liabilities such as deposits to illiquid assets, (also known as a loan), liquid assets, (aka cash and cash equivalent) in a balanced manner between liquid and illiquid assets, that guaranteed the preservation of the rights of depositors and the bank and not by converting liquid liabilities into liquid assets in a very large percentage. This comes from its role as depository and intermediary institutions between supply and demand, therefore, we find that the high indicators of bank liquidity and solvency may reflect a misleading picture of the status of commercial banks, to some extent in terms of the strength of their balance sheets and

The paper aims to measure and analysis the impact Public Spending on Iraq economy (Kaldor Variables).

 (variables of the magic square Kaldor) and them in after 2003.

The paper adopted econometric Methods to test the stationarity of the Variables under consideration. For the period (2005-2016) by using multiple regression and estimation the Impulse response function (IRF), by adopting Eviews 10 program.

The results of Impulse response function for the following five-years after the period under consideration reflexes that public expenditure (PEX) was fluctuating between positive and negative in all the variables of the research and this shows the fragility of the performance of fiscal policy in Iraq.

T

The aim of this study is to investigate the sedimentation environments and diagenetic processes of the Ibrahim Formation (Oligocene-early Miocene) in Zurbatiya, eastern Iraq. The Ibrahim Formation is comprised mostly of clayey micrite and skeletal grains composed of planktonic foraminifera, calcispheres, radiolaria, and benthic foraminifera. Glauconite and pyrite were documented in some restricted zones of this formation; they reflect quiet and reducing conditions. Radiolaria were identified in Late-Oligocene which was not known previously at this age regionally in carbonate formations of the Arabian Plate (AP). Mudstone, wackestone, and planktonic foraminiferal wackepackstone are the main microfacies that are affected by dissolutio

Reconstruction project management in the cities of Mosul, Anbar, and Tikrit, in Iraq still faces major obstacles that impede the comprehensive performance of these projects. It is thus necessary to improve the arising challenge estimation in the implementation of reconstruction projects and evaluate their components: time, cost, quality, and scope. This study used the Analytical Hierarchy Process (AHP) to prioritize major and minor criteria in the influential causes of challenges and formulate a mathematical model to help decision-makers estimate them. Using the Super Decisions software, the final results indicated that changes in scope reached 40.8%, which is the greatest difficulty, followed by changes in cost at 27.6%, changes in