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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
Sat Oct 29 2022
Journal Name
Current Trends In Geotechnical Engineering And Construction
Calculating the Real Need for Fire Brigade Stations in Al-Samawah City
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The location of fire brigade stations and equipment has a significant impact on the efficacy and efficiency of fire brigade department services. The challenge addressed by this study was that the fire brigade department required a consistent and repeatable technique to assess the response capabilities and safeguarding levels offered as the city of Samawah/Iraq grew and changed. Evaluating the locations of the current fire brigade stations in the city of Samawah is the aspect addressed by the research to determine the accuracy and validity of the locations of these stations by the competent authorities and their suitability to the area of the city’s neighborhoods and its residents. The Iraqi Ministry of Housing, Construction, Municipalitie

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
An Investigation to the Abrasive Wear in Pipes Used for Oil Industry
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The work reported in this study focusing on the abrasive wear behavior for three types of pipes used in oil industries (Carbone steel, Alloy steel and Stainless steel) using a wear apparatus for dry and wet tests, manufactured according to ASTM G65. Silica sand with
hardness (1000-1100) HV was used as abrasive material. The abrasive wear of these pipes has been measured experimentally by measuring the wear rate for each case under different sliding speeds, applied loads, and sand conditions (dry or wet). All tests have been conducted using sand of particle size (200-425) µm, ambient temperature of 34.5 °C and humidity 22% (Lab conditions).
The results show that the material loss due to abrasive wear increased monotonically with

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The importance of direct foreign investment on development of Iraqi oil industry for the period (2003-3010)
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Oil industry played a major role in delineating the course and type o development in both imported and exported Arabic countries alike where its revenues has perform an essential role in forming programs and plans of development on both national and international level in addition to anticipation of future consuming.

Iraq, as an oil producer country with a revenues –based economy depends on oil in building its economy totally including its infrastructure having a the greatest conformed reservoir which make the government budget depends largely on oil revenues where its strategic importance lies in funding all aspects of expenders as it is considered the prime source of foreign currency.  The chall

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Publication Date
Mon Dec 30 2019
Journal Name
College Of Islamic Sciences
The mother of the believers, the mother of Salamah and her narrators of jurisprudence In attaining the goal of the rulings evidence Ibn Hajar al-Asqalani (d. 852 AH)      (prayer book)
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The Muslim woman actively participated in narrating, preserving, controlling and maintaining the hadith, along with her brother, the man who later became an inexhaustible representative of the effort to preserve, control, and narrate the Sunnah. Undoubtedly, the mothers of the believers, may God be pleased with them, had a great advantage in communicating Islam and spreading the Sunnah of the Prophet Especially among women, all of them heard from him, may God’s prayers and peace be upon him, and lived with him in the details of his life on the disparity between them in memorizing and narrating and publishing them. It narrated (378) recently, and it is considered the second narrator after the mother of the believers Aisha, may God be pl

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Nurses' Practices toward the Control of Patients’ Complications at the Respiratory Care Unit in Baghdad Teaching Hospitals
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Objective(s): To evaluate nurses' practices who work in respiratory intensive care units to control the
complications of patients admitted at this unit and determine the relationship between nurses' sociodemographic
characteristics and their practices.
Methodology: A descriptive study was carried out at Respiratory Care Unit at Baghdad teaching hospitals that
started from February 22th, 2013 to August 30th, 2013. A purposive "non-probability" sample of (70) nurses who
work in Respiratory Care Unit was selected from Baghdad teaching hospitals. The data were collected through the
use of constructed questionnaire that consists of two parts; (l) Demographic data form that consists of 7items and
(2) nurses' practice form

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
Degree of Practicing the Professional Leadership of the Faculties’ Deans, Their Deputies and Heads of the Scientific Divisions in Al-Qaseem University
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Abstract

The study aims to find out the degree of practicing professional leadership of the faculty’s deans, deputies, and heads of the scientific divisions at Al-Qaseem University. The study has adopted the descriptive analytical method. To achieve the objective of the study, the researcher developed a questionnaire consisting of (45) items distributed to six fields that were applied to a sample of (116) faculty deans, deputies, and the head of division at Al-Qaseem University. The results showed there is a high practicing degree of the study sample individuals of the professional leadership on the questionnaire’s fields as a whole, strategic thinking field came at the first rank, while the innovation, creat

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Publication Date
Wed Aug 31 2022
Journal Name
Al-kindy College Medical Journal
A Spotlight on the Experience of E-learning as a Learning Method for the Undergraduate Pediatric Nursing Students in Iraq during the COVID-19 Pandemic
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    The emergence of COVID-19 has resulted in an unprecedented escalation in different aspects of human activities, including medical education. Students and educators across academic institutions have confronted various challenges in following the guidelines of protection against the disease on one hand and accomplishing learning curricula on the other hand. In this short view, we presented our experience in implementing e-learning to the undergraduate nursing students during the present COVID-19 pandemic emphasizing the learning content, barriers, and feedback of students and educators. We hope that this view will trigger the preparedness of nursing faculties in Iraq to deal with this new modality of learning and improve it should t

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Politeness Theories in Synge's Riders to the Sea
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This research tackles the play of Synge "Rider to the Sea" to find out whether the
theories of Leech (1983) and Brown and Levinson (1987) can be applied or not to this study.
The model of Leech (1983) consists of seven principles and for Brown and Levinson
(1987),it consists of two principles of politeness where one of them is positive and the other is
negative politeness.
It is hypothesed that:
1. There is a relation between the two theories.
2. Synge deals with these theories in such a way to depict his characters.
3. It is also hypothesed that every character deals with these principles in such a way to show
the events of the play.
The study concludes that there is a relation between the two theories in d

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Publication Date
Fri Oct 28 2022
Journal Name
Political Sciences Journal
Decentralization in Iraq: Addressing The State – Society Gap
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The implementation of decentralization in Iraq was asymmetrical, leading to different forms and paces of implementation. Comparing four cases of Basra, Kirkuk, Nineveh, and Sulaymaniyah indicate that these cases differ in their political stability and autonomy in a way that led to a different forms of decentralization. This paper argues that the higher the level of political autonomy from the federal government, the more efficient the governance model, and the more efficient the governance model, the more legitimate the system (trust), and the more legitimate a system, the more accountable elected officials. Therefore, it recommends reforming the institutional setup of decentralization by having districts, instead of provinces, as the bu

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Publication Date
Tue Oct 11 2022
Journal Name
College Of Islamic Sciences
Directing Grammarians for Grammatical Dispute To Interpret and Explain the fourth part of the Holy Qur’an
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Abstract

 The miraculous of al-Quran has been surrounded by the attention of scholars, as it is the one that has astonished the rhetoricians with its eloquence. So , they paid attention to every part of it  and hugely they studied it with accuracy in respect to its Surah  ad Ayahs.   It is considered the most important source from which Arab scholars and early grammarians drew, given their unanimity that it is the highest degree of eloquence and the best record of the common literary language.

 

Among these sciences is the science of Grammar, and without Qur’an, this science would not have emerged, which later had control over every science of Arabic

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