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Measuring the tax gap resulting from the application of the direct deduction method and its reflection on the financial objective of the tax: Applied research in the General Directorate of education in Diyala
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The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, the descriptive and analytical approach was used, the researcher recalculated the income tax imposed on a sample of employees of the Diyala Education Directorate, and calculated the tax gap  between the tax due and the tax actually paid.

 One of the most important findings of the researcher in the practical side is the existence of a tax gap between the tax due and the tax paid, and the most prominent factors leading to this difference are the inaccuracy of the tables sent by the General Tax Authority to government sector departments, and the low efficiency  The professionalism of some accountants based with deduction, one of the most prominent recommendations recommended by the researcher is to amend the direct deduction tax schedules issued by the General Tax Authority in line with direct deduction instructions No. (1) for the year 2007 and in the interest of the tax community and the General Tax Authority alike, ,  In addition to employing information technology through the use of an accounting program that can calculate the withholding tax  and terminate these calculation errors to reach the full collection of the tax due.

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
the periodic coincidence points of continuius maps and lindemann's
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this paper give a proof of known conditions for the existence of peridic conincidence points of continuius maps using lindemann theotem on transcendental numbers

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Asymmetry of accounting information - the reasons and proposed treatments
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The research aims to identify the reasons that lead to asymmetry of information between economic unity administration and the parties that use accounting information such as shareholders, So,  the ability to reach to the solutions that would reduce this problem, these factors have been divided into two types: the first one is the internal factors which represent the administration's desire   in order to expand the self-interest of getting the profits and increase the value and competitive entity and investors to obtaining greater returns for their shares, so the second type is the external factors, which represent the failer that occurs ​​in the laws and regula

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Historical Paths and the Growth of Baghdad Old Center
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Urban growth of cities is connected with three related problems, the first one, is the deterioration of the center, which is a mark for historical origin. The second is the emergence of city edge, which contradicts by the center. The third one is the rapid semi urbanism of the edge. Literature review showed that Baghdad historical center (Old Rusafa and Karkh) had grown in four morphological stages, during which main paths had been changed from those which were perpendicular to the river front to those parallel to it. Research problem is that “there is a knowledge gap about the direction and origin of paths within Baghdad old center, after its growth”. The first research hypothesis is, “the direction of paths within old Baghdad cen

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Publication Date
Thu May 03 2018
Journal Name
Kne Engineering
Clarity and Visual Ratios of the Vibrant Place Making
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Clarity and Visual Ratios of the Vibrant Place Making

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Publication Date
Sun Mar 01 2009
Journal Name
Baghdad Science Journal
The structure and optical properties of CdSe:Cu Thin Films
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A polycrystalline CdSe thin films doped with (5wt%) of Cu was fabricated using vacuum evaporation technique in the substrate temperature range(Ts=RT-250)oC on glass substrates of the thickness(0.8?m). The structure of these films are determined by X-ray diffraction (XRD). The X-ray diffraction studies shows that the structure is polycrystalline with hexagonal structure, and there are strong peaks at the direction (200) at (Ts=RT-150) oC, while at higher substrate temperature(Ts=150-250) oC the structure is single crystal. The optical properties as a function of Ts were studied. The absorption, transmission, and reflection has been studied, The optical energy gap (Eg)increases with increase of substrate temperature from (1.65

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Publication Date
Sun May 26 2024
Journal Name
Arab World English Journal For Translation And Literary Studies
Google and Legal Translation: The Case Study of Contracts
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In recent years, the need for Machine Translation (MT) has grown, especially for translating legal contracts between languages like Arabic and English. This study primarily investigates whether Google Translator can adequately replace human translation for legal documents. Utilizing a widely popular free web-based tool, Google Translate, the research method involved translating six segments from various legal contracts into Arabic and assessing the translations for lexical and syntactic accuracy. The findings show that although Google Translate can quickly produce English-Arabic translations, it falls short compared to professional translators, especially with complex legal terms and syntax. Errors can be categorized into: polysemy,

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Publication Date
Sun Aug 15 2021
Journal Name
Al-qadisiyah Journal Of Pure Science Vol.(26) Issue (special Issue Num.4) (2021) Pp. 27–30
Cyclic partition for the groups of (2,41) and (2,43)
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Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
The Bacteria Contamination of Red Local and Imported Meat
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This study has been achieved to detect the bacterial contamination of red local
and imported meat (Saudi, Australian and Indian). 12 Kg of meat were bought from
six different places of Baghdad (Aldura, Almahmodia, ,Algehad, Alsader city,
Alkhademia, Albyiaa). Meat extraction samples were cultured in different diagnostic
and nutrient cultures to detect bacterial contamination which represented mainly of
Coliform, Staphylococcus aureus and Salmonella bacteria. The results of the
imported meat showed high level in the count of those bacteria in addition to another group (not diagnosed) mentioned as “different species “of bacteria. All of them reached the maximum level of permitted range which specified by “Central Or

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Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
Quranic and Sunnah Educational Principles of the Muslim Child
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Child's personality development in Islam, in fact, represents the building of the Islamic community and a step on the way for the establishment of life, state, law, and civilization in accordance with the blessed Islamic principles, in order to achieve the happiness of the human being and to protect the components of society and preserve human safety. Child is the issue of interest across many years.  Paying heed to childhood issues is not a recent one. The faith of these communities in the child's rights and his education, which makes a man who cherishes himself and his language and homeland.

     The success of Islamic goals, the happiness of the individual and the

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
Al-Yaqubi's Sources and the question of Shia partiality
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Al-Yaqubi was biased in favor of Shia. May be du to his choice of source, materials. All historians as with other human beings are biased in their attitudes and preconceptions in one degree or another as well as in one direction or another.
The choice of source materials, their nature and the use made of them is an important index for measuring the achievement of ang historian.
Several specific questions arise. What sources did author use that were either unknown to or were not employed by his predecessors and contemporaries for whatever reason?
What sources are common to al- Yaqubi and his colleagues among the early Arab historians and what evidence of tendentiousness can be ascert- ained in these? To what extent can the author

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