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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
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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
Wed Sep 30 2020
Journal Name
College Of Islamic Sciences
The Breadth in the meaning of the "from Surah Maryam as a model.
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Prepositions have a key function, which is to associate parts of a sentence, called letters In addition, it adds the meanings of the verbs to the names, ie reached by them, and called by the coffin characters Qualities..

          I chose to search for the meaning of the preposition "from" in Surat Maryam to know its meanings in terms of originality and expansion, so the title of the research (the meanings of preposition "from" in terms of originality and expansion in Surat Maryam model(

 

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Econometrics analysis of the impact of external shocks on foreign direct investment in Iraq for the period (1995-2016)
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The external shocks are one of the phenomena that the Iraqi economy is exposed to over a period of time. It is referred to as changes and events that come from outside the economic system and extends to many economic variables. However, foreign direct investment may be severely affected due to the extreme sensitivity to changes and local and international developments. This type of trauma and its characteristics to help manage and cope with external shocks, and in order to avoid the standard problems experienced by some models of simple linear regression, multi-linear regression models were used with variables Scientific and other dummy variables .

        The study foun

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Information Effect in Iraqi Universities: The Information Effect in Iraqi Universities
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Abstract:
This research (The effect of information in Iraqi universities) wants to
explain the aims and the opinions of Iraqi universities lecturers during the
globalization era and information technology .
The results we have got about using the computers by the lecturers of
Iraqi universities just in illustration and statistic as depends on there works

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the rebound effect and interactive between fiscal and monetary policy on the General economic equilibrium (IS-LM)
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      Will address this research interaction and coordination between fiscal and monetary policies and the impact of this interaction and coordination on economic stability and growth، and how the financial implications of monetary policy may stimulate action monetary policy and treatment side effects and the nature of responsiveness and bounce between procedures both two policies and their impact on the balance of overall economic and explained in the folds of searchjustifications coordination and the extent necessary in order to address the imbalances in economic activity through twinning actions of monetary and fiscal، has embodied this coordination and interaction between policies and their impact m

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Publication Date
Sun Jun 30 2019
Journal Name
Journal Of The College Of Education For Women
The Degree of Practicing of the Sixth Primary Social Studies’ Teachers in Iraq for the Principles of Active Learning from their Point of view
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This study aimed to explore The Degree of Practicing of the Sixth Primary Social Studies’ Teachers in Iraq for the Principles of Active Learning from their Point of view

The study society consisted of 230 male and femalesocial studiesteachers’ subjects for the sixth primary grade in Al-Anbar General Directorate of Education. 160 of them were selected to represent the sample of the study with a percent of (70%) from the original society. To achieve the aims of the study, the researchers prepared a questionnaire consisting of (43) items which represented the active learning principles. The validity and stability of the tool were verified. The researchers used the descriptive approach to suit the objectives of this study. &

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Publication Date
Wed Oct 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Affect of Financial Development on Poverty in Iraq for the Period 1980-2010
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There are many applied Economic studies that have found positive nexus between financial development and poverty reduction in developing countries. Iraq has witnessed an increasing rate of poverty during the period 1980-2010 due to many internal and external factors such as wars, economic sanctions, inflation, a high rate of unemployment, and political and security instability. Therefore, the investigation about the solutions to reduce poverty becomes very necessary, and enhancing the financial development in Iraq is one of these options. This is due to that the financial development could reduce the poverty rates through two channels: the first is direct via the offering of the loans and other financial facilities to the poor, a

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Publication Date
Sun Dec 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Improving the Network Lifetime in Wireless Sensor Network for Internet of Thing Applications
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Mobile Wireless sensor networks have acquired a great interest recently due to their capability to provide good solutions and low-priced in multiple fields. Internet of Things (IoT) connects different technologies such as sensing, communication, networking, and cloud computing. It can be used in monitoring, health care and smart cities. The most suitable infrastructure for IoT application is wireless sensor networks. One of the main defiance of WSNs is the power limitation of the sensor node. Clustering model is an actual way to eliminate the inspired power during the transmission of the sensed data to a central point called a Base Station (BS). In this paper, efficient clustering protocols are offered to prolong network lifetime. A kern

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
The phenomenon of building the act of the actor and the effect in the Quranic readings                          (Structural and semantic study)
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After this systematic presentation of the phenomenon of rotation of formulas, ie the construction of the verb and the verb, and the narrated narratives therein differed among the readers, it became clear to us how the difference was clear between reading and the other, and how readers have varied in their readings of the verb, As we have noted through our modest research that the phenomenon of building the verb for the actor and the effect have included the act of both past and present tense, and not limited to a specific time, and this difference in reading was not limited to a particular environment, but beyond To more than one environment This is evidenced by the readings of various readers from the environment of Kufa, Basra, Mecca,

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Monetary Policy Management of the Money Supply to Interest rates in Iraqi Economy for the period 2004-2011
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The results show the inability to apply the Taylor rule within inflation and GDP Gaps because the monetary behave is elated from the Iraqi economy.

When applying the Taylor rule to exchange rate with the inflation and the output gap, the results do not match the nominal price announced by the central thing, which proves the lack of commitment by the Central Bank by using the Taylor rule, whether short-run interest rate or exchange rate (Nominal Anchor),  so it did not stay to the Iraqi Central Bank only using the principle of Taylor with the expected inflation rate below the level of output (Macro activity) for the separation of monetary behavior from the real one o

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Publication Date
Thu Mar 31 2022
Journal Name
Journal Of The College Of Education For Women
The Phonetic Connotation of the Appending Letter Alef in the Holy Qur’an
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Appending is a morphological term which means the addition of one or two letters to a structure to be similar to other structures of well-known abstractor additional nouns and verbs constructions. The goal of appending is to organize what have been expanded linguistically and collect similarities to reduce the syntactic rules. This is because the appended word exists for expanding purposes; however, it has no construction of its own. An appending was included with another construction with mentioning the additional letter. This by itself means that appending as a process is a term that helps organize rather than expand language. Scholars further noticed that the appending letter is not semantically significant, and so it differs from the

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