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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
Fri Dec 31 2021
Journal Name
Political Sciences Journal
Alternative Perspectives in Explaining the Conduct of US Foreign Policy: A Historical-Critical View of Decision-Making Models
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Receipt date:2/17/2021 acceptance date:3/16/2021 Publishing date:12/31/2021

Creative Commons LicenseThis work is licensed under a Creative Commons Attribution 4.0 International License.

Objective: This paper investigates the contradictions in the decision-making process of the United States, which historically proven to be successful policies in the short term, but in the long term proven to be wanting and failure. Methodology: The paper uses descriptive, historical, comparative method. A

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Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Impact of Breast Feeding Duration on the Presence of <i>Candida</i> in Relation to Nonnutritive Sucking Habit among Group of Iraqi Children
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Publication Date
Wed Jan 01 2020
Journal Name
Journal Of Southwest Jiaotong University
The Arithmetic Coding and Hybrid Discrete Wavelet and Cosine Transform Approaches in Image Compression
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Image compression is one of the data compression types applied to digital images in order to reduce their high cost for storage and/or transmission. Image compression algorithms may take the benefit of visual sensitivity and statistical properties of image data to deliver superior results in comparison with generic data compression schemes, which are used for other digital data. In the first approach, the input image is divided into blocks, each of which is 16 x 16, 32 x 32, or 64 x 64 pixels. The blocks are converted first into a string; then, encoded by using a lossless and dictionary-based algorithm known as arithmetic coding. The more occurrence of the pixels values is codded in few bits compare with pixel values of less occurre

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Publication Date
Tue May 28 2024
Journal Name
Investment Management And Financial Innovations
Bridging theory and practice: International valuation standards and asset valuation in the telecommunications sector
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In the rapidly evolving telecommunications industry, accurate valuation of tangible assets remains a critical challenge that requires adherence to universally recognized standards. This study addresses the pressing need for transparent and precise asset valuation methodologies that are pivotal for informed investment decisions and financial reporting. It aims to bridge the theoretical and practical divide in asset valuation by applying International Valuation Standards (IVS) 300 and 400 to Asiacell Communications PJSC, a leading entity in the sector. Focusing on five key tangible assets from 2018 to 2022 – lands, buildings, plant and equipment, means of transport and transfer, and furniture and office equipment – the study emplo

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The political changes and economic developments in contemporary Turkish Backgrounds, manifestations and future possibilities
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         The research entitled "The political changes and economic developments in contemporary Turkish Backgrounds, manifestations and future possibilities" consists of the introduction, four sections and conclusions. The background details, its developments, and the transformation in the economic   sector in Turkey were reviewed. The first section concentrated on the brief introduction about the political developments which happened since the independence of Turkey at 1923 with the highlight on the years after the receipt of the Freedom and Justice Party (Ak PARTi) the Turkish Government rule. The second section demonstrated the reality of Turkish economy before 2002, while the

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Publication Date
Thu Dec 15 2022
Journal Name
Bionatura
Study on the anti-microbial effect of Sinigrin against some pathogenic bacterial species
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The increasing anti-bacterial drug resistance is one of the biggest challenges facing doctors around the globe, so finding alternative treatments is one of the ideal options to overcome this problem. The cruciferous family is one of the wealthiest plants worldwide because it contains the most important secondary metabolites, glucosinolates, known for their anti-microbial properties. The present study aimed to evaluate the anti-bacterial effect of glucosinolates (Sinigrin) against eight bacterial isolates (Staphylococcus aureus, Enterococcus faecalis, Escherichia coli, Klebsiella pneumoniae, Pseudomonas aeruginosa, Actinomyces, Proteus mirabilis and Streptococcus pneumoniae). The current study investigated six concentrations of pure

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Publication Date
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
Effect of Barium Sulfate Nanoparticles with Organic Alcohol on the Ionizing Radiation Shielding
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     In this study, the gamma ray shielding properties of  shields prepared from polyvinyl alcohol as a base material reinforced with barium sulfate nanoparticles at different reinforcement ratios (5,15,25,35,45 %) and thickness  1 cm  were studied. To determine the acceptability of these shields for use in gamma ray protection, some parameters including linear attenuation coefficient (μ), mean free path (λ), and half value layer (HVL) were determined using133Ba, 22Na, 137Cs, and 60Co radioactive sources  that produced gamma rays with energies of (356, 662, 1173, 1275 and 1332 KeV).  The (NaI (Tl)) gamma system was employed for this purpose. The fabricated shields' effective atomic

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Publication Date
Thu Sep 04 2014
Journal Name
Journal Of Al-nahrain University
Effect of Some Insecticides on the Egg Parasitoid, Trichogramma evanescens Westwood(Hymenoptera: Trichogrammatidae)
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Publication Date
Thu Apr 28 2022
Journal Name
Iraqi Journal Of Science
Acute Effects of the Chlorpyrifos Pesticide on Common Carp (Cyprinus carpio L., 1758)
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In present study, an attempt has been made to investigate the effect of Chlorpyrifos insecticide on carp Cyprinus carpio L. through acute toxicity bioassay. The LC50 were estimated as 1897, 1266, 985 and 792 μg/L during 24 , 48, 72 and 96 hr. respectively by using the concentrations 500 , 1000, 1500 , 2000, 2500 and 3000 μg/L indicating high sensitivity of fish to chlorpyrifos. The behavioral response observed in the fish were erratic swimming, loss of reflex, hyperactivities, decrease in appetite secretion of mucus, increase movement of operculum and hyperventilation . These effects increased with increasing concentration of the chlorpyrifos and duration of exposure.

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of KUD Strategy on Acquiring Grammatical Concepts among First Intermediate Students
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The research aims to examine the effect of KUD strategy on acquiring the grammatical concepts among intermediate school students. To achieve the research objective, the researcher adopted the null hypothesis in which there is no statistically significant difference at the level (0.05) between the average scores of students of the experimental group who study grammar base on the KUD strategy and the average scores of the control group who study the grammar through the traditional way of acquiring grammatical concepts. In a random manner, the researcher selected the research sample from one of Baghdad’s education schools in al Rusafa / 2, as the total number of students of the two groups reached (67) students. They were divided into (33)

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