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The tax judiciary is a guarantee of economic rights and freedoms in Iraq
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The tax legal system, with its rules relating to imposing and assessing the tax and how to collect it, is one of the issues that the taxpayer is keen to follow-up on and caring about, but the aforementioned system is contested by two conflicting interests, the taxpayer’s interest in the view of a money-cutter and a means of always depriving of his wealth to the tax-imposing authority that It seeks to ensure the regular and steady flow of financial resources to the public treasury, which necessitates the presence of a judicial body entrusted with the task of securing a balance between these two conflicting interests from issues that consider themselves strongly in the tax field. It is one of the oldest human rights and public freedoms, and it is one of the oldest rights that originated, as it appeared with the transition of people from the hunting stage to the stage of grazing and agriculture, which was associated with ownership and the presence of the human need to exchange goods with others. Humanitarian about the rights and freedoms of the financial authority and its authority.

 

 

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Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis of the relationship between inflation and the tax revenue in Iraq for the period 1990-2010
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The Iraqi economy has suffered for a long period of inflation because of the Iraq war and the resolutions and the sanctions that were imposed on Iraq, this phenomenon overshadowed at various aspects of the economy including the tax revenue that the State seeks to optimize the total income for the budget, the research covers the years 1990-2010, these years have been divided according to the country's economic variables.

The research  adopted on econometrics analysis that is based on the information and data available on topics and has been using statistical methods to test functions are formulated.

Research concluded that rates of inflation and GDP impact is limited to direct taxation and indirect in current prices a

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The economic importance of nanotechnology
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Abstract

Toady technology Nano since it launched human Alivia third interest and anticipation unusual and that by the decision-makers in the world's governments and its institutions and research departments productivity, especially after the US Congress enact a law (the National Initiative for Tknlojba nanotechnology in the United States of America) and the allocation of large sums of money To support this initiative, the research aims to shed light on the concept of technology nanotechnology, which is technology atheist and the twentieth century, and reflect its economic importance and in order to reach the objectives of the research has been the division of research into several axes has been allocated

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Publication Date
Thu Mar 21 2019
Journal Name
Journal Of Legal Sciences
The economic tortuous liability in English law. A comparative study with the illegal competition in the Iraqi law
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The economic tortious liability in the English law is based upon economic Torts are considered as a type of the ancient and deep-rooted torts, aiming at breaching the rules of legal and equitable trade competition. and which are included in the customary English law of torts, based upon the judicial precedents decided by English courts. It is worth-bearing in mind that the economic torts are classified into two main types.  That is to say, the general economic torts and the misrepresentation economic torts. Whereas the Iraqi legislator left the regulation of the illegal competition to the general rules of the delictual liability in the Iraqi civil law No. (40) of 1951.

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Analysis the Causal Relationship between Oil Exports and Economic Growth in Iraq
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The oil exports play a vital role in supporting economic development and raise the economic growth. The oil exports can increase the economic growth via three main channels which are supporting the productive, distributive and service sectors; increasing the investment and capital formation; and increasing the employment rate.

However, the oil exports did not have an important role in increasing the economic growth in Iraq. Therefore, it also did not provide the required support to other economic sectors, neither participated in increase the employees’ skills nor increase the investment rate. It may slightly contribute in enhancement the infrastructure that can attract the public and private investments

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Media in Developing the Tax Awareness of the Iraqi Citizen: Applied Study in the General Commission for Taxes
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 Interested in many scholars and reseachers  the subject of the media and means varied his roleinfluential in the definition of the public of issues and political, cultural, social and because of its spread wide and ability to address the people of all levels effect them  in the formation consciousness of those issues and types of this awareness is an awareness of the tax, contribute to media formation consciousness tax through the definition of people what tax and importance of the role of its revenues to supplement the state budget by posting tax laws and regulations of applied and all what respect process account tax, to be in charge of the tax familiar enough about this, which avoid being cheated taxmisleading when rev

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Publication Date
Sun Feb 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The Relationship between Growth and Economic Reformation in Iraq: Post 2003
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There were many ideas and opinions on the linkage between growth and economic reform  in both developed and developing countries. The relationship is, of course, existed. Therefore, this research comes to analyses it in the Iraqi economy. This study is based on a hypothesis that the economic reformation in Iraq leads to lag level of growth with the of high rates of inflation. However, the study is designed to be included five sections. It found a positive relationship between the economic reformation and slowing of economic growth, in which the specified hypothesis is not fit to the economic reality in Iraq after 2003                  &

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Publication Date
Mon Jan 13 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The evaluation of the role of the information system in reducing tax evasion
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This research attempts to evaluate the role of the information system by highlighting its importance in providing date and information to the tax administration the process of tax accounting for those who are subject to income tax whether they are individuals or companies where the effective information system provides accurate and reliable information in a timely manner.

At the theoretical part of the research, the research approaches the problem of the research represented in that whether the information system, applied in the General Commission for Taxes, is capable of achieving its role in reducing the phenomenon of tax evasion. The existence of a set of things which in the Commission may lead to increase tax evasion by taxpa

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effective role of computer information systems in the tax assessment process
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The objective of this study is to enable the role of modern and advanced computerized information systems. The model or mechanism should be developed by collecting the necessary information about the taxpayers and the sources of the taxpayers' income, on the basis of which the accuracy of the inventory process will be adopted. In addition to studies related to computerized information systems and showing their importance to the tax institution. To achieve the objectives of the study and to answer its questions, the researcher relied on collecting data and information on the subject on the literature and previous studies The secondary sources, which also formed the theoretical framework of the study, were obtained either as a practical fr

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The importance of achieving fair tax accounting in attracting foreign Investments
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Targeted this study underlined the importance of the adoption of international accounting standards and their impact on the process of tax for settlements to achieve taxation justice the application on a sample of foreign banks investing in the local environment in order to achieve many of the objectives:

  1. Definition of the concept of justice for settlements taxation.
  2. To identify the impact of adopting international accounting standards in achieving the justice for settlements taxation.
  3. To determine the impact of the adoption of international accounting standards in attracting foreign investment.

They are summed up the problem of the study in the light of the nature of the problem and que

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Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Trends of Women's Economic Empowerment in Iraq for the Period 1990-2018
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This research aims to study the economic, social, and political reality of Iraqi women by identifying the obstacles and diagnosing their empowerment trends in various fields, assessing the extent of their participation in economic activity, and re-achieving balance between women and men by reducing the gender gap between them and reducing the percentage of female unemployment to the lowest possible level. Is achieved by enhancing confidence in Iraqi women by enacting laws and making decisions that allow them to access resources freely. The researcher used the descriptive and analytical method to deal with information and data related to the research topic over a specific period (1990-2018), using local, Arab, and international re

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