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The role of the tax examiner's procedures in increasing or decreasing tax revenue : Applied research in the General Authority for Taxes

Abstract:

               The tax is one of the elements of the general revenues of the state and contributes to covering its expenses. Taxes are imposed in most countries of the world. The tax proceeds depend on a set of factors that contribute either positively or negatively to the tax share by increasing or decreasing it. Therefore, the research aims to demonstrate the role of the tax examiner's procedures in achieving the validity of the taxable base and its reflection on the tax proceeds, as well as reviewing the tax examiner's procedures related to the tax return process. Examination and tax audit of the financial statements, as well as presenting the financial statements to an independent and impartial department, which is the Control and Internal Audit Department, which ensures that both parties examine and audit these data. The problem of the research was the lack of trust between the tax administration and the taxpayer The financial statements submitted by the taxpayer do not reflect the validity of the taxable base, which prompts the administration to follow the method of estimation according to the annual controls and at the same time prompts the taxpayer to adhere to the results of his accounts, which requires referring the data to a neutral party that ensures checking and auditing the accounts, which is the Control and Internal Audit Department through procedures The tax examiner, and the research is based on the hypothesis that the tax examiner's procedures contribute to verifying the validity of the base, and this is reflected in the increase or decrease in the tax proceeds. It consists of two companies in addition to the interview, and the research was conducted in the Control and Internal Audit Department of the General Authority for Taxes. After studying and analyzing the financial statements of some taxpayers, a number of conclusions were reached, the most important of which is that the tax examiner's procedures play an important role in verifying the validity of the base by examining revenues and disclosing what has been hidden from them, as well as examining expenses and excluding what has been inflated from them, and this will be reflected in the tax proceeds. by increase or decrease . 

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Publication Date
Tue Nov 19 2024
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of thermocycling on microleakage analysis of bulk filled base composite in comparison to incrementally placed nanohybrid composite in class II MOD restorations (An in vitro study)

Background: The study aim was to evaluate thermocycling effect on microleakage of occlusal and cervical margins of MOD cavity filled with bulk filled composites in comparison to incrementally placed nanohybrid composite and to evaluate the difference in microleakage between enamel and dentin margins for the three materials groups. Materials and method: Forty eight maxillary first premolars were prepared with MOD cavities. Samples were divided into three groups of sixteen teeth according to material used: Grandio: Grandio. SDR: SDR +Grandio. X-tra: X-tra base + Grandio. Each group was subdivided into two according to be thermocycled or not. After 24 hrs immersion in 2% methylene blue, samples weresectioned and microleakage was estimated. Res

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Publication Date
Thu Apr 27 2023
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Expected Impact of the New Iraqi Health Insurance Program and the Challenges Facing its Implementation: Physicians’ Perspective : Impact of the Iraqi Health Insurance Program

Aim of the Study: The aims of study were to explore the physicians' insights toward the impact of prospective implementation of the Iraqi Health Insurance Program (IHIP) on patients, healthcare providers (HCPs) and services and identify the potential challenges facing its implementation.

Method: This was a qualitative study including semi-structured face-to-face interviews with specialist physicians from different disciplines (Internal medicine, family medicine, cardiology, orthopedic, oncology, gynecology, general surgery, pediatricians and dentistry). The interview guide included open-ended questions about the impact of the IHIP on patients and HCPs at three levels: quality of services, costs, a

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Publication Date
Mon Jun 04 2018
Journal Name
Baghdad Science Journal
Effect the Thickness on the Electrical Properties and (I-V) Character of the (CdTe) Thin Films and Find the Efficiency of Solar Cell CdTe/CdS

Thin films of CdTe were prepared with thickness (500, 1000) nm on the glass substrate by vacuum evaporation technique at room temperature then treated different annealing temperatures (373,473,and 573)K for one hour. Results of the Hall Effect and the electrical conductivity of (I-V) characteristics were measured in darkness and light.at different annealing temperature results show that the thin films have ability to manufacture solar cells, and found that the efficient equal to (2.18%) for structure solar cell (Algrid / CdS / CdTe /glass/ Al) and the efficient equal to (1.12%) for structure solar cell (Algrid / CdS / CdTe /Si/ Al) with thick ness of (1000) nm with CdTe thin films at RT.

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation and in vitro Evaluation of In-situ Gelling Liquid Suppositories for Naproxen

In-situ gelation is a process of gel formation at the site of application, in which a drug product formulation that exists as a liquid has been transformed into a gel upon contact with body fluids. As a drug delivery agent, the in-situ gel has an advantage of providing sustained release of the drug agent.  In-situ gelling liquid suppositories using poloxamer 188 (26-30% W/W) as a suppository base with 10% W/W naproxen were prepared, the gelation temperature of these preparations were measured and they were all above the physiological temperature. Additives such as polyvinylpyrrolidin "PVP" ,hydroxylpropylmethylcellulose  "HPMC", sodium alginate and sodium chloride were used in concentration ranging from (0.25-1

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Publication Date
Wed Feb 10 2021
Journal Name
Journal Of Legal Sciences
The failure of international law to protect Iraqi cultural property from the intentional destruction by ISIS: A priority worthy of international protection

The destruction and protection of cultural property has been a feature of armed conflicts for thousands of years and it has received increasing international focus over the past two decades. This feature was clearly appeared during the recent armed conflict in Iraq. During the conflict, cultural property was subjected to intentional and organised destruction by members of ISIS. Although there are international legal norms to protect cultural property during armed conflict, however, this destruction has proven the failure of those rules to effectively deter these criminal acts. This Article analyses the framework of international law relevant to the protection of cultural property during of armed conflict in the light of that destruction,

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The sustainable conflict of globalization And indicators of power rebalancingIn Islamic thought

 

 Our research was launched in the study of the sustainable conflict of globalization and the rebalancing of the great powers that have made life on the earth unstable and insecure over the past and present eras, the purpose of which is to pay attention to the waste and instability that human societies are exposed to in different proportions between abstract right and continuous deviation.

The purpose of the study is to show the loss, waste and backwardness in managing and governing societies towards private interests, away from the standards of good institutional governance.

The study’s design was based on two demands, the first on the nature and eternity of

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Publication Date
Sat Jul 31 2021
Journal Name
Journal Of Legal Sciences
Criminal protection of mass graves under the provisions of international humanitarian law

Genocide and crimes against humanity have a distinct meaning in that they are particularly reprehensible attacks that constitute a grave assault on human dignity or constitute a gross humiliation or degradation of the dignity of one or more human beings, and they are not isolated and sporadic incidents.

That the crime of mass graves as a collective genocide is considered a mass murder of a group of people that is carried out on a discriminatory basis with the aim of their total annihilation as a race, people, or a distinct group that is culturally, culturally, linguistically or religiously independent, or for any reason that distinguishes them from humans, and this is what happened with the crime of mass graves in Iraq. We have n

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Contradictions in experience of Criticism in Andalus Poetry

Metaphor has been occupied first place among eloquent methods to build metaphors;
poetry with the latter becomes senseless thing. Metaphor is necessary part of energy that
sustains the poetry. Sentence of metaphor regarded more eloquent than the reality since it
does not conduct directly to the meaning , but rather get to it indirectly. Metaphor is
considered one of the most tools for the poet since it is a means of expression about his
sensation and feelings . Andalus paid concerns over metaphors as that being incited by their
country beauty and nature. The poet might resort to contradiction as to picture contraries
within himself.
Through pictures of contradictions depicted by the poets , it has explained that t

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Publication Date
Thu Dec 30 2021
Journal Name
Iraqi Journal Of Science
The Intersection Graph of Subgroups of the Dihedral Group of Order 2pq

   For a finite group G, the intersection graph   of G is the graph whose vertex set is the set of all proper non-trivial subgroups of G, where two distinct vertices are adjacent if their intersection is a non-trivial subgroup of G. In this article, we investigate the detour index, eccentric connectivity, and total eccentricity polynomials of the intersection graph  of subgroups of the dihedral group  for distinct primes . We also find the mean distance of the graph  .

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Publication Date
Fri Sep 02 2022
Journal Name
Journal Of Legal Sciences
Extent of the permissibility of partial rescission of the contract: - comparative study

In bilateral contracts, if one of the contracting parties does not fully perform his obligation the other contracting party may ask the court to rescission the contract in full, but the failure to perform may be limited to part of his obligation, then the following question arises: Can the contract be partially rescission  ? It is noted that there is a great jurisprudential and judicial disagreement on this subject, And we ended up saying ​that it is not permissible for a court to order on partial rescission  without the approval of the creditor, because the judgment of partial rescission  requires to compel the creditor to accept partial payment, which is rejected under Article (392) of the Iraqi Civil law.

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