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Constitutional conformity between the provisions of the Income Tax Law No. 113 of 1982, amended and the constitutional principles and rights
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     The idea of ​​congruence with constitutionality is based on the extent to which the minimum laws comply with the supreme constitution, because the latter contains constitutional principles and rules that have been established in the legal conscience of the nation and gained the satisfaction of the people.

    Based on the foregoing, ordinary laws derive their force and legitimate legitimacy from the extent of their commitment to the provisions of the Constitution and any violation must be amended the law contrary to the constitutional principles by canceling or abstain from application according to the regulatory system in force in this country or that. This is a natural case if we say that the laws of the situation of human beings known as many wrong, it is important how long the length of the long must be the work of legislative shortages and shortcomings. Therefore, the focus of our research is to investigate the extent to which the Iraqi Income Tax Law No. 113 of 1982, amended by the Constitution, is in compliance with the provisions of the Constitution. We find that the ordinary legislator violated the principle of tax law by allowing parties other than the legislature to intervene in tax matters by imposing, collecting, modifying and exempting. As well as the violation of the principle of equality and the right of movement and other constitutional provisions.

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Effectiveness Of the Poetic Text Between the Presence and Absence in Abu Firas al_Hamdani Romyate
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Abu Firas al- Hamdani is one of the most prominent abbasid poets Who characterized their poetry with high artistic quality especially in his Romyate which blended the quality of feelings of grief, sorrow, longing and nostalgia that makes sensitive self conflict that stems with time from one hand and with place on the other hand. Because we are dealing with a poet lived west spatial coercive which it has been hurt him within a time conflict swinging between despair and some times patience and hope other times between the present and his painful reality also between the past and the beautiful times.
This researcher is to stand on this Romyat by monitoring effectiveness of the poetic text based on conflict between the presenc

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Publication Date
Sun Dec 22 2024
Journal Name
Al–bahith Al–a'alami
The Boundary between Advertisement and Mass Media Overlapping Levels in the Press (The Case of Iraq)
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The advertisement is important in maximizing the resources of journalistic institutions. It helps them to perform their duties and also establishes their independence. However, this type of communication has often overlapped with other types of communication, including media and publicity.

Those in charge of the press bear responsibility in this regard, as some of them harness the advertisement for personal purposes; or detrimental to media content. Many communication authorities have drawn attention to the danger of confusing the concepts and levels of the three activities and have moved towards establishing rules to reduce overlap between them.

The aim of this research is to try to disengage the concept of advertising,

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Publication Date
Thu Jul 08 2021
Journal Name
Turkish Online Journal Of Qualitative Inquiry (tojqi)
Civil Protection of Rights contiguous to Author’s Royalty in Iraqi Law A comparative study
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Publication Date
Sun Jun 11 2017
Journal Name
Al-academy
Directorial Vision Between The Closed And Open In The Iraqi Theater Space
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This research deals with the concept of space in the theatrical performance and how the director works between two different spaces, the closed space and the open space. The question was how to use space according to the director's vision in the presentation. The problem of the research was whether the director of the Iraqi filmmaker could see the variable in the architectural space Or the place or space within the exhibition between open and closed, through the formation of the vision of the external components of intellectual and aesthetic and aesthetic, and impact on the relationship between the actor and the recipient to produce a new aesthetic space, and then the purpose of research and importance and limits and terminology The seco

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Publication Date
Thu Jun 15 2023
Journal Name
Journal Of Legal Sciences
The Reliance Damages for Depending Upon the Contract - An Analytical Comparative Study with the Iraqi Civil Law
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The reliance damages for depending upon the contract are considered as a type of damages arising from the breach of the contract, which are included within the common law remedies for the damage and loss suffered by the non-breaching party. It is worth-bearing in mind that the reliance damages are monetary in nature, and different from such equitable remedies as the specific performance and the injunction which are of real nature. It is to be noted that this piece of research is dedicated to study the concept of the reliance damages in the English law, as well as their states, the judicial doctrines upon which this type of damages is based, and the manner how the courts estimate them. Compared with situation of the Iraqi civil law No. (4

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Publication Date
Mon Dec 25 2023
Journal Name
Journal Of Legal Sciences
The Conditions of women’s work in Saudi system and Islamic law
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The research dealt with the permissibility and impermissibility of women working according to Islamic law. And the conditions of women’s work in Islamic jurisprudence and Saudi systems such as the work system, civil service, and other systems. The research problem is represented in: Did the Islamic Sharia and the Saudi regulations (laws) allow women to work in private and public jobs? And how to solve the problem of some customs, traditions and norms in Saudi society that stand against women's work despite women's need to work? Are all jobs suitable for women? What is the philosophy of the Saudi legislator regarding the participation of women in some jobs and preventing them in others for religious and social reasons? The research reac

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Infallibility of the prophets peace be upon them between Islam and Judaism
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In this research, I have tried to explain about the prophets' peace be upon them sent by God which is one of the commonalities between Islam and Judaism, but the two religions are different about whether the prophets are infallible or not. This study has tried to independently explain to describe both Islam and Judaism on this subject. Eventually, we concluded that there is a big difference between the two religions regarding their view of the infallibility of the prophets of all sins.

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Publication Date
Sat Jan 01 2022
Journal Name
Resmilitaris
The constitutionality of the local tax
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This study aims to reach the right of governorates that are not organized in a region to impose local legislation, including tax legislation, and the extent of the constitutionality of this legislation and its consistency with constitutional texts and legal rules. The imposition of local taxes finds its constitutional and legal basis in the Iraqi constitution for the year 2005 and the law of governorates not organized in a region.The imposition of local taxes corresponds to the principle of tax legality, which is reflected in the necessity of issuing tax laws from a competent authority, whether this authority is federal, regional or local. Rather, it is sufficient that it be competent

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Scopus
Publication Date
Wed Oct 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Measure and analyze the relationship between oil prices and the Iraqi dinar exchange rate
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In this research, we discussed and analyzed the relationship between oil prices and the U.S. dollar exchange rate in Iraq. The study adopted the descriptive analysis and econometrics analysis. The descriptive analysis refers to the rise (fall) in crude oil price lead to appreciate (depreciate) in the Iraqi dinar exchange rate, though the channel of the international reserves. The econometrics analysis is based on monthly data covered the period (December/2002 – December/2011), the unit root test, co-integration test, vector error correction model, and Granger causality test have been adopted in this research to check the existence and direction of this relationship. The results refer to the lon

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Publication Date
Sun Apr 28 2019
Journal Name
Journal Of Legal Sciences
The guarantees to the rule of law Iraq and Algeria exemplar
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      ان اي مجتمع لابد له من سلطة تنظم امره وتدبر شؤونه لان المجتمع الانساني ضروري ويعبر الحكماء عن هذا بقولهم (( الانسان مدني بالطبع اي لابد له من الاجتماع ))(


[i]) ، وان مبدأ سيادة القانون يتطلب وجود دولة قانونية تقوم على اركان حقيقية تستمد قوتها من الشعب باعتباره مصدر السلطات ،ولها قوة ملزمة تستمدها من القواعد الدستورية التي ارست عليها بنائها القان

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