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Tax Exemptions and their impact in reducing the phenomenon of tax evasion: A field study
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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.

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Publication Date
Sun Dec 04 2011
Journal Name
Baghdad Science Journal
Effect of Gamma Irradiation on Vegetative Growth of three Sugarcane Genotypes (Saccharum officinarum L.) in field
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I n vitro rooting plantlets of three sugarcane genotypes(Co.j.64, Co.j.86 and Missan) were cultured in the field after exposed at different doses of gamma rays (1,2,3,4,) kr. Data of reduction percentage on vegetative growth, roots number, length per plant and their diameter were investigated. Results showed gradual reductions in number of shoots, length and diameter as according to increasing of gamma doses. The reduction percentage in shoot number, length were reached 57.86,70.36 % at 4 kr respectively which have mean number and length per plant reached (9.27 and 55.33 cm) as compared with the control treatment ,While 1 kr caused higher percent in diameter reached 9.69 % with mean of diameter per plant reached 2.57 cm. Mean time , Ge

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Publication Date
Wed Jun 09 2021
Journal Name
Design Engineering
The Impact of Transforming the Educational System in Iraq from 6-3-3 to 4-4-4 on Educational Planning Standards and the Deficiency of School Buildings (Primary and Secondary Education)
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        Educational services in Iraq face many problems that have reduced the efficiency of the educational process, as a result of the difficult conditions experienced by educational services in Iraq. This led to the accumulation of these problems and their exacerbation significantly over the years, as there was no fundamental solution to these problems. The study proposes a planning method for managing the educational system in Iraq, especially for the primary and secondary levels, where these negative phenomena are very prominent, especially the deficit in school buildings and the phenomenon of overcrowding in classrooms.      &am

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Publication Date
Tue Dec 31 2013
Journal Name
Al-khwarizmi Engineering Journal
Numerical Analysis of Double Diffusive Laminar Natural Convection in a Right Angle Triangular Solar Collector
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A numerical study of the double-diffusive laminar natural convection in a right triangular solar collector has been investigated in present work. The base (absorber) and glass cover of the collector are isothermal and isoconcentration surfaces, while the vertical wall is considered adiabatic and impermeable. Both aiding and opposing buoyancy forces have been studied. Governing equations in vorticity-stream function form are discretized via finite-difference method and are solved numerically by iterative successive under relaxation (SUR) technique. Computer code for MATLAB software has been developed and written to solve mathematical model. Results in the form of streamlines, isotherms, isoconcentration, average Nusselt, and average Sherw

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Dilemmas in teaching human rights and democracy between the current reality and the difficulties in seeking to spread a culture of human rights
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In the age of information and communication revolution, education as one of life aspects has influenced with that revolution by integrating technology in education, which have become as an important learning tools of the whole educational process . Technology, when used appropriately, can help make science classroom a site of active learning and critical thinking, furthering student inquiry and connections with different materials. It is necessary to develop human rights education programs and materials for discretionary and extracurricular activities as it provide them with the skills and tools so that they are empowered to take action to realize their rights. Human rights education is a critical means of instilling the knowledge، skil

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Publication Date
Thu Mar 02 2023
Journal Name
East European Journal Of Physics
Investigation of the Impact of Glass Waste in Reactive Powder Concrete on Attenuation Properties for Bremsstrahlung Ray
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Reactive Powder Concrete (RPC) is one of the most advanced recent high compressive strength concrete. This work explored the effects of using glass waste as a fractional replacement for fine aggregate in reactive powder concrete at levels of 0%, 25%, 50%, and 100%. Linear and mass attenuation coefficients have been calculated as a function of the sample's thickness and bremsstrahlung energy. These coefficients were obtained using energy selective scintillation response to bremsstrahlung having an energy ranging from (0.1-1.1) MeV. In addition, the half-value thickness of the samples prepared has been investigated. It was found that there is a reversal association between the attenuation coefficient and the energy of the bremsstrahlu

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Publication Date
Wed Jun 25 2025
Journal Name
Al-fatih Journal
The impact of the use of mirrors in the level of performance of some skills epeeEmpirical researchStudents on the third stage in the Faculty of Physical Education for Girls
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يهدف البحث الى أعداد بعض تمرينات الاساسية لسلاح الشيش بأستخدام المرايا في تطوير قدرة مستوى تعلم الطالبات في المبارزة ومعرفة الفروق بين المجموعتين التجريبي والضابطة بتأثير استخدام المرايا في مستوى اداء بعض مهارات سلاح الشيش لطالبات المرحلة الثالثة , وقد أستخدمت الباحثتان المنهج التجريبي على عينة من طالبات المرحلة الثالثة , وقد بلغ عددهم (45) طالبة , وقد خرجت الباحثتين بعدة أستنتاجات وهي:- - أن المنهاج التعليمي

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Publication Date
Sun Dec 28 2014
Journal Name
Journal Of Physical Education
Setting standards for the quality of the performance scale school Aariyadah from the viewpoint of supervisors (specialists and technicians) in the districts of Baghdad breeding
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To achieve excellence in the quality of performance in school sports administration, which has suffered a lot of problems and constraints on the administrative system, supervision and education level as well as the regulatory environment and available resources available and contribute to the provision of some processors and overcome difficulties to participate in the formation of the individual good of itself and society through sports activities. Hence the importance came this study to create a reference to the quality of the performance criteria school sports from the perspective of supervisors (specialists and technicians) in the districts of breeding Baghdad, to be of help to all those involved in school sports and maintaining an excep

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Publication Date
Thu Mar 01 2018
Journal Name
مجلة الباحث في العلوم الإنسانية و الإجتماعية
The Rate of Performance of Scientific Committees in the University of Baghdad in Accordance to the Department’s Heads’ Viewpoint
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The research aims at recognition of The rate of performing tasks done by the scientific committees in the scientific departments in the University of Baghdad, within the evaluative perspective of the departments’ Heads. To find any statistically significant differences in the responses of the research sample to the rates performance of the scientific committees in scientific departments in the University of Baghdad, within the evaluative perspective of the departments’ Heads, according to the two variables of the social gender; male and females, and field of specialization of Scientific and Humanities. The research sample consisted if (107) heads of the scientific department in the University of Baghdad. The researchers designed a

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Publication Date
Mon Dec 30 2024
Journal Name
Gsc Biological And Pharmaceutical Sciences
Taxonomic study of a cultivated plant of genus Zanthoxylum l. 1753 (Rutaceae) in Iraq
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Zanthoxylum L. 1753 belongs to the family Rutaceae. The plant, with its forest green color and with its distinctive fragrance attracted the attention of the study, specially it was an exotic to the environment of Iraq. Zanthoxylum is an exotic plant produced to Iraq and planted in gardens as an ever-green aromatic plant named (BUKHUR HINDI), as it is known among sellers and farmers in Iraq, because of the aromatic smell that emanated from the leaves and resembles Indian incense. The plant adapted to environmental conditions and succeeded in growing and blooming. It was examined and diagnosed for the first time in Iraq as Zanthoxylum beechyanum K. Koch. (Chinese pepper tree). Morphological characteristics and anatomical characteristi

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Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of a Training Program to Improve some Aspects of Sensory Integration Disorder and Its Effect on Self-Direction Among a Sample of Children with Intellectual Disabilities
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The present research was conducted to investigate the effectiveness of a training program to improve some aspects of sensory integration disorder and its effect on self-direction among a sample of children with intellectual disabilities. The study sample consists of (10 subjects as an experimental group) were exposed to the training program، and the control group consists of (10 subjects as a control group) were not exposed to the training program. The study included the following tools: A scale of self-direction for intellectual disability (prepared by the researcher). Training program (prepared by the researcher). The Results of the study showed the following: There are no statistically significant differences between the means ranks

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