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THE ROLE OF TAX IDENTIFICATION NUMBER IN TAX FRAUD PREVENTION : APPLIED RESEARCH AT THE GENERAL TAX AUTHORITY IN IRAQ
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This thesis aims to show the effects of the development of the traditional manual system of the tax accounting process to the electronic system by the activation of the tax identification numbers (TINs) mechanism. The impact of this development is facilitating the tax accounting process, tax fraudand thus increasing the tax outcome.To prove the research hypothesis, an electronic system was designed based on income tax report, estimation note of individuals, in additional to using Adobe Dreamweaver application to write PHP, HTML, Javascript, and CSS web languages to implement  the proposed system. The research reached a set of conclusions, the most important of which is; not enough the communication methods between the General Tax Authority and its branches analogy on to the volume of work and the speed required in its completion, and there is no information network between the authority and state departments. The research recommends a set of recommendations, the most important of which are; The necessity of linking the General Authority for Taxes with all its branches and all state departments with an electronic information network to provide the General Authority for Taxes with information about the taxpayers, especially those who are not previously registered with the Authority.

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Publication Date
Wed Jun 01 2022
Journal Name
Political Sciences Journal
Means of activating the role of civil society institutions in Iraq
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    The concept of civil society is one of the relatively recent concepts that have emerged clearly on the political and social arena especially in European countries, where it effectively contributes to the process of democratic transformation through the multiple roles and functions that it exercises, and acts as mediator between the state and the individual. Civil society in essence works to bring about change in society whether it is political, economic, social or cultural .The civil society appeared in Iraq after 2003, as is the case with many concepts that entered Iraq and took upon themselves the building of a democratic Iraq .Accordingly civil society institutions are the entity capable of rebuilding the Iraqi personal

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of agricultura insuranc risk management in achieving the economic development: Applied research in the National Insurance Company
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Abstract                                                    

           The research aims to investigate the existence of correlations and influence between agricultural insurance risk management and economic development in the National Insurance Company with farmers, as agriculture is one of the leading branches of the national economy, ensuring food security and eliminating poverty to ensure sustainable ec

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Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of property sampling reduce of the Audit dangerous of auditor judgmentsApplied Research in Board of supreme Audit: Applied Research in Board of supreme Audit Accounts of the State Company for Cotton industries
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This research aims to clarify the advantages of statistical sampling method and provided the scientific basis of the auditor was able to defend the future of any objection to the validity of his opinion on the financial statements of the restrictions of personal rule as much as possible during the stages of the general Company for Cotton industries.Aresearc An applied study in the Board of supreme Audit  (the accounts of the cotton industry), have been used, a researcher at the theoretical side to achieve the objectives of the research methodology descriptive inference in the collection and analysis of financial statements of the circle (sample) for the financial year (2008). To achieve the objectives of the field study was designed

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Strategic Flexibility in Achieving Organization Effectiveness: Analytical Research in the Directorates of the Ministry of Education
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This research aims to know the role of strategic flexibility in achieving organizational effectiveness by studying the dimensions of strategic flexibility (capacity flexibility, resource flexibility, information flexibility, and coordination flexibility) on the dimensions of organization effectiveness (environmental adaptation, productivity and achieving goals) through an analytical study conducted in six directorates in the office of the Iraqi Ministry of Education.

The research problem was represented in the form of questions, the most prominent of which was "What is the role of strategic flexibility in achieving organization effectiveness?" The descriptive analytical approach was relied on in applying

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of internal control System in non-governmental organizations: Applied Research in the Iraqi National Olympic Committee
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After 2003 Iraq witnessed a rapid development in the number and kind of non-governmental organizations in addition to the increase in their sources.A lot of obstacles and constraints hinder the development of the said organizations and one of the most important and prominent obstacles is their administrative and accounting structure that affect directly on the existence, continuity and survival of these organizations.This research discussed the concept the non-governmental organizations and reaching the assessment of internal control System in these organizations. Therefore, the researcher has assessed the internal control System applied National Olympic Committee of Iraq. The study showed vulnerabilities in the internal control the said

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Organizational Flexibility in Achieving Organizational Prosperity: Field Research in a Sample of Iraqi Cellular Communications Companies
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            This research amid to measure the impact of organizational flexibility (structural flexibility, operational flexibility, and strategic flexibility) in achieving organizational prosperity and its dimensions (strategic agility, intellectual capital, innovation and sustainable competitive advantage) in a number of Iraqi cellular communications companies. The research adopted descriptive analytical approach. A sample of (85) persons from the research community was selected, which included (Department managers, Directors administrative units, Communication engineers), to answer the questionnaire prepared for this purpose. And to analyze data and derive results. Statist

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Crossref
Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Future trends of the insurance sector in the integration of public insurance companies in Iraq And its impact on the quality of insurance service: Applied Study in the Iraqi General Insurance Company and the National Insurance Company
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     This study research to Showing The impact of the integration process on the quality of Insurance service and analyze the impact financially to determine whether there is any impact on the quality of the insurance service, in addition to identifying the obstacles that impede the merger between the insurance companies, insurance and the appropriate proposals for its' application and benefit from the benefits achieved.

The importance of The study lies in the fact that it is an important and vital spotlight that is becoming increasingly important in the world to confront the various difficulties and crises that have occurred  recently in light of the liberalization of international trade, globalization a

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Crossref
Publication Date
Tue Aug 15 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Developmental Leadership on Adaptive Performance- Analytical Research General Directorates of Education in Baghdad province
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The research aims to reveal the impact of developmental leadership in its dimensions (ideal model, interest in employees, inspiration and motivation) as an independent variable in achieving adaptive performance in its dimensions (Creative problem solving, learning and motivation, Training efforts, adaptability, work stress management, dealing with crises and emergencies) as a dependent variable, and the research aims to enhance the quality of developmental leadership in the research sample through this leadership style, which is a modern style and is still under research and study with a focus on the benefit of adaptive performance From a psychological and organizational research sample consisting of (106) respondents from the middle adm

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Crossref
Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
EFFECT OF DECISION OF INCREASING THE MINIMUM LIMIT OF THE CAPITAL IN THE IRAQI PRIVATE BANKING ACTIVITY: APPLIED STUDY IN A SAMPLE OF PRIVATE IRAQI BANKS
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This research aims to show the sight at the importance of the private banking sector in Iraq and its role in financing of the investment projects , of the ability of Central Bank's decision to increase the minimum limit of capital for private banks to provide support to the economic activity and the development in Iraq. In addition to illustrate the importance of the capital increase, with a, and taking into notice the most important determinants that can stand in front of these banks in the beginning of the decision implementation, which in turn can lead to the most important proceedings that can contribute in the support of banks to implementation the decision.  Also, the research has highlighted the most important ways through wh

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of knowledge management processes in Creative marketing
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The research aims to measure the impact of knowledge management processes individually and in total in the innovative marketing.

We depart search of a problem expressed in a number of intellectual and practical questions, the application of this research in the General Company for Vegetable Oil Industry, represented composed a sample of (63) (Director General and Deputy Director General and Director of the Department and the Division) in the company researched, it has been designed measuring instrument to collect the necessary data either statistical means they are the percentage and the arithmetic mean and standard deviation and coefficient of variation and the coefficient of simple correlation and model

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