The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reached a number of important results, that tax exemptions have an active role in reducing the tax evasion phenomenon, as well as that tax exemptions lead to the achievement of tax justice among taxpayers by taking into account their personal and family circumstances.
The interest in the issue of capital movement as an economic phenomenon has increased because of its effects and effects and its ability to influence the economic balance and the effectiveness of monetary policy. All countries seek to attract capital and benefit from it because of its effects and results such as supporting economic development process and optimal allocation of economic resources. The problem of the financing gap that most countries suffer from, and others, but sometimes the movement of capital creates challenges for monetary policy makers in achieving their goals.
After 2003, the Iraqi economy witnessed an openness and economic liberalization unlike previous years, which
... Show MoreSpiritual is one of modern subjects gained importance of their role in the meaning imparted to work and to promote a sense of belonging to the group and the community, including support personnel positive attitudes towards their work. The research aims to highlight the impact of the relationship between workplace spiritual and variable working attitudes to sample variant of the hospitals, health department BAGHDAD / Rusafa, and in order to achieve this, the researcher is based on the descriptive and analytical approach adopted for the analysis of the questionnaire and to test relations research and its variables. The research community (4) of hospitals in Sadr City, included've targeted 106 doctors and 222 nurses formed a whole (
... Show MoreThe electoral poster is the most important means and methods of the electoral campaign because of its advantages and capabilities if it is organized properly. It is an intensive propaganda message with psychological figures and semiotic connotations belonging to sub-culture. Its construction depends on a group of elements (logo, photo symbols, color and picture) and their consistency is varying from one to another. Posters must be committed the determinants of attraction, excitement, simplicity and clarity. They are working according to the following base: (fixed audience X moved recipients) and walking towards (moving X moving) due to the technical development of optical screens. These developments require double the force of the impact
... Show MoreThe oxidative degradation of Orange G dye by nanosized CeO2 catalyst has been performed in this study. The catalyst was prepared by precipitation method. Various characterization techniques were carried out to study the physical and chemical properties of the synthesized catalyst. The XRD result confirms well the formation of CeO2 cubic phase. The FTIR result showed the effect of calcination temperature for CeO2 was clearly observed due to reduction in band intensity compared to uncalcined Ce nitrate sample. Meanwhile, the diffused reflection spectra recorded reflection spectra at 414 nm with an energy gap of 3.2 ev. The decolorization of Orange G dye by oxidation process were carried out unde
... Show MoreForeign direct investment (FDI) is one of the most practical types of foreign investment. FDI contributes to job creation, foreign exchange earnings and national income escalation, improving semi-skill and skilled labor. Based on our knowledge, this paper is the first study attempting to investigate the effect of political stability on the FDI in Turkey using an econometric approach. Achieving this objective, a co-integration analysis was conducted between the FDI and its determinants in the short-run and long-run including “macroeconomic indicators” and “Political Stability (PS)” in Turkey. Using annual data from 1974 to 2017 via Auto-Regressive Distributed Lag (ARDL) model. The results confirm the positive correlation betwe
... Show MoreKnowledge of literature is an integral part of learning any spoken language. Learning literature expands the learner’s ability to understand the language studied. The field of literature is wide and cannot be limited to poems. It includes the etiquettes of a language and its environment, customs, and traditions etc. The Arabic language is among the languages with a centuries old history. It has achieved remarkable record accomplishments since the pre-Islamic era through to the present. This development is clear evidence of the great importance of literature in the revival of the Arabic language through different eras. As such, in Malaysia and other non-Arabic speaking countries, literature is taught in most schools, institutions and un
... Show MoreSelf-criticism is that a person confronts himself with his mistakes in order to reform and develop them for the better, motivate them and inspire hope in them to push them forward and continue to give in this life. The Holy Qur’an teaches us, through the models it cited in its verses, that this is through repentance, a feeling of remorse, and a determination to leave mistakes, and quit disobedience and sins, etc., and all this is done through constructive criticism, and at the same time, one must realize his strengths. , in order to succeed in preserving it and employing it in the right path that pleases God, His Messenger, himself and his society. This has been explained through an introduction, two topics and a conclusion, and God is t
... Show MoreA new ligand 3-hydroxy-2-(3-(4-nitrobenzoyl) thiouriedo) propanoic acid (NTP) where synthesized by reaction of 4-nitro benzoyl isothiocyanate with serine amino acid. The ligand was characterized by FT-IR, NMR spectra and the elemental analysis. The transition metal complexes of this ligand where synthesize and characterized by UV-Visible spectra, FT-IR, magnetic suscpility, conductively measurement, The general formula [M (NTP) 2] where M+2= (Mn, Co, Ni, Cu, Zn, Cd, Hg,), the form of molecular for these complexes as tetrahedral except Cu has square planer.
Scams remain among top cybercrime incidents happening around the world. Individuals with high susceptibility to persuasion are considered as risk-takers and prone to be scam victims. Unfortunately, limited number of research is done to investigate the relationship between appeal techniques and individuals' personality thus hindering a proper and effective campaigns that could help to raise awareness against scam. In this study, the impact of fear and rational appeal were examined as well as to identify suitable approach for individuals with high susceptibility to persuasion. To evaluate the approach, pretest and posttest surveys with 3 separate controlled laboratory experiments were conducted. This study found that rational appeal treatm
... Show MoreLabor movement is considered important in Britain because it is an international phenomenon of the feudal system and one of the flowerings of the era of the capitalist machine. At the beginning of the 18th century, the world witnessed a change and progress in many aspects of the industrial fields such as the different means of production .this era is called the industrial revolution which especially appeared in Britain and extended to other areas of the world .it leads to many changes in Europe and participated in different economic, political and cultural and social fields. and it has a very important role in progress and development but its disadvantage is that it is exploited by the capitalists to achieve their special rights .in othe
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