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

In this paper, an attempt was made to measure and interpret the impact of several variables on global maritime transport, including: OECD industrial productions, high growth rates of some developing countries, and growth in world GDP. These variables contribute to higher rates of maritime transport revenues of 800 billion dollars annually; in the form of numerical sequences. The dry canal in Iraq was assumed to transfer 99 million tons of goods annually. This was made sure through the economic feasibility of the difference between maritime and land transport through railways. The effect of geographical and anthropological nature of Iraq on this project was studied too. Our findings indicated that the project will not drive growth

Abstract

       Tourism is one of the essential economic fields of many countries, both developed and developing. The social plays a greater role in the continuous awareness of a tourist culture based on the need to attract tourists continuously. the tourism heritage and state-owned tourism are the main factors in attracting more tourists. The interest in this strategic sector makes the country the first and most active framework in the development of appropriate mechanisms for investment in this sector, all within the framework of sustainable development of society through the rational use of resources obtained by various bodies in the implementation of seve

      بعد الانتهاء من مرحلة المحاكمة وصيرورة الحكم نهائياً  فى المحاكم الجنائية الدولية ، تأتي مرحلة تنفيذ هذه الاحكام التي تصدرها المحكمة، ومدى حجيتها ازاء القضاء الوطني ، واستنادًا إلى مبدأ التكامل فإن الأحكام التي تصدرها المحكمة الجنائية الدولية يكون لها الحجية إزاء القضاء الوطني، وإزاء المحكمة الجنائية الدولية ذاتها؛ حيث لا يجوز محاكمة الشخص عن الجريمة ذاتها مرتين سواءً أمام المحكمة ال

The public rights and freedoms are important constitutional issues; hence, all countries confirm them within the constitutional and legal texts. The principle of equality is considered one of the fundamental principles of the public rights and freedoms; therefore, all authorities must sponsor equality and maintain it, even though it is difficult to achieve equality in absolute terms among all individuals. The constitutional courts use various concepts that affect their rulings, based on their interpretation and determination of the concept of the principle of equality, because there are several understandings of the “principle of equality”.

 A careful reading of the judicial decisions reveals different meanings to the co

الاستثمار الاجنبي المباشر في العراق ودوره في تحقيق التنمية الاقتصادية

Abstract

                 The research aims to verify the dimensions of tax justice that exist in Iraq, and to determine their impact on tax compliance. Through a revised model of tax justice based on the literature of tax justice according to the classification of the studies of (Saad, 2009), (Wenzel, 2002), by using a questionnaire as an experimental measurement tool designed to be in line with perceptions of tax justice in Iraq. To define the dimensions of tax justice (the independent variable) with eight dimensions (Distributive justice, Exchange justice, Vertical justice, Horizontal justice, Retributive justice,

Foreign trade receives a good deal of economists' attention for its active contribution to economic growth, and imports of goods and services that could not be produced locally constitute an important share of the local economy.  Agricultural imports constitute an important share of the total imports due to their role in fulfilling the needs of local markets; however, the agricultural sector in Iraq contributes no more than a limited share of the country's need, which has encouraged the import of a variety of fruits, vegetables and strategic crops and different types of red and white meat. For the sake of identifying the factors affecting the demand on agricultural imports in Iraq, the following factors has been analyzed: th

The forms and styles used by the administration in order to violate the implementation of administrative provisions are among the most dangerous steps that the administration pursues to evade the obligation to implement them , which is helped by the fact that it is not possible to limit the images that vary and increase continuously with the development of functional relations in the administrative field, which makes it difficult to have a legal codification of these images and methods of confronting them.

The administration is aware of this and seeks to achieve its objective of non-implementation with its superior capabilities and wide powers to make these images legal behaviors that the judiciary is unable to confront. The occu

The research dealt with a study of economic diversification indicators in Iraq and an indication of the extent to which economic diversification events are desirable in its sectors because desirable diversification events are truly the best means of targeting a fair distribution of income. The research included studying the experiences of selected countries for Norway and Chile, and studying economic indicators and policies for each of them in order to benefit From these two experiences, the research has concluded that the Iraqi economy suffers from a large concentration of the oil sector, which made the Iraqi economy unilateral in which oil represents 90% according to the Herfindel-Hirschman Index, either for Norway and Chile, i