The aim of the research is to shed light on the dimensions of the strategic lens and its impact on achieving the pioneer tax performance and represented by the dimensions (strategic direction, growth, pilot indicator, renewal and modernization, efficiency and effectiveness) in the General Tax Authority. The questionnaire was adopted as a tool to collect data and information from the adult sample They are (91) who are on the site (Assistant Director General, Head of Division, First Division Deputy, Second Division Deputy, Division Officer, Division Officer Associate) The statistical program (SPSS) has been used to calculate (the mean, the standard deviation, the correlation coefficient, the difference coefficient, the F test, the

If the sovereignty of the state is reflected in the taxation of its citizens, this sovereignty can not be completed and completed only if it works on its part to collect its debts, whether voluntary or compulsory, and the debt of the debt arises from the will of the individual and the will of the state alone, The existing management of seizure and collection is based on an unequal relationship between the State and the debtor from which the obligation arises. Naturally, this relationship has obligations and rights on both parties. The researcher used a set of studies and previous research, books and other sources related to the subject of research. This was done through the theoretical and practical aspects, which focused on direct and i

   Rock failure during drilling is an important problem to be solved in petroleum technology. one of the most causes of rock failure is shale chemical interaction with drilling fluids. This interaction is changing the shale strength as well as its pore pressure relatively near the wellbore wall. In several oilfields in southern Iraq, drilling through the Tanuma formation is known as the most challenging operation due to its unstable behavior. Understanding the chemical reactions between shale and drilling fluid is determined by examining the features of shale and its behavior with drilling mud. Chemical interactions must be mitigated by the selection of suitable drilling mud with effective chemical additives. This study is describing t

The main challenge is to protect the environment from future deterioration due to pollution and the lack of natural resources. Therefore, one of the most important things to pay attention to and get rid of its negative impact is solid waste. Solid waste is a double-edged sword according to the way it is dealt with, as neglecting it causes a serious environmental risk from water, air and soil pollution, while dealing with it in the right way makes it an important resource in preserving the environment. Accordingly, the proper management of solid waste and its reuse or recycling is the most important factor. Therefore, attention has been drawn to the use of solid waste in different ways, and the most common way is to use it as an alternative

      The subject of the evolution of fire insurance of the hottest topics accidents, because it falls within the commercial insurance, as its importance is reflected for being a security source and contentment of the insured person and so it is worth pointing out the importance of fire insurance in enterprises and organizations of all kinds, because of the guarantee of its assets from meridian as well as protection from the effects of the fire therefore ensure continuity in the performance of their activities

Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar

The article aims to consider the concept of language metaphor in Russian and Arabic languages and the problem of metaphor functioning in language, since it is one of the most important figurative components of the structural organization of the text and an important means of reflecting the national culture of each people. and often in revealing the image of a metaphor one can feel the full flexibility of the language and its beauty.

Infrastructure, especially wastewater projects, plays an important role in the life of residential communities. Due to the increasing population growth, there is also a significant increase in residential and commercial facilities. This research aims to develop two models for predicting the cost and time of wastewater projects according to independent variables affecting them. These variables have been determined through a questionnaire distributed to 20 projects under construction in Al-Kut City/ Wasit Governorate/Iraq. The researcher used artificial neural network technology to develop the models. The results showed that the coefficient of correlation R between actual and predicted values were 99.4% and 99 %, MAPE was

Maximum power point tracking (MPPT) is used in photovoltaic (PV) systems to enhance efficiency and maximize the output power of PV module, regardless the variation of temperature, irradiation, and the electrical characteristics of the load. A new MPPT system has been presented in this research, consisting of a synchronous DC-DC step-down Buck converter controlled by an Arduino microcontroller based unit. The MPPT process with Perturb and Observe method is performed with a DC-DC converter circuit to overcome the problem of voltage mismatch between the PV modules and the loads. The proposing system has high efficiency, lower cost and can be easily modified to handle more energy sources. The test results indicate that the u

               The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their