This research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclu

Tax is an important financial resource that the state depends on in all its economic, political, and social fields. Nevertheless, the role of the tax is highlighted in raising tax revenues and influencing economic variables, such as savings, consumption, investment, and employment. The tax was taken as an important tool to stimulate investment in industrial projects because of this activity's important role in raising the efficiency of economic development and reviving the national economy, as many industrial investment laws were enacted and the most important thing included was exempting industrial projects from all taxes and fees (5-10) years, and an exemption Profits from income tax for a period of 5 years starting from the year in which

The research aims at shedding light on the impact of information technology in reducing tax evasion in the General Authority for Taxation. In order to achieve this, the research relied on the analysis of its variables as a main tool for collecting data and information. The results showed that there is a positive and positive effect of information technology on tax evasion. The impact of information technology on increasing tax revenues and reducing the phenomenon of tax evasion In the performance of the research sample, the research sought to highlight the importance of tax information technology through its data and information to the tax administration for the purpose of completing the process Taxpayers for persons subject to income ta

The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

Recently times, industrial development has increased, including plastic industries, and since plastic has a very long analytical life, it will cause environmental pollution. Therefore studies have resorted to reusing recycled plastic waste (sustainable plastic) to produce environmentally friendly concrete (green concrete). In this research, some studies were reviewed and then summarized into several things, including the percentage of plastic replacement from the aggregate and the effect of this percentage on the fresh properties of concrete, such as the workability and the effect of plastic waste on the hardening properties of concrete such as dry density, compressive, tensile and flexural strength.

The aim of the current research is to explore the health, psychological, and social implications of Internet addiction. Internet addiction is a new type of addiction, which negatively affects an individual’s life and creates social problems, psychological and nervous disorders. The research is divided into three sections: The first section is devoted to the definition of the research and includes the research problem, its importance in addition to the objectives, and the search terms were defined in it. The second section included the concept of addiction on the Internet and the causes, symptoms of addiction, forms, and previous studies were reviewed. As for the third topic, it deals with the theories explaining Internet addiction and

The research is concerned with studying the characteristics of Sustainable Architecture and Green Architecture, as a general research methodology related to the specific field of architecture, based on the differentiation between two generic concepts, Sustainability and Greening, to form the framework of the research specific methodology, where both concepts seem to be extremely overlapping for research centers, individuals, and relevant organizations. In this regard, the research tend towards searching their characteristics and to clearly differentiates between the two terms, particularly in architecture, where the research seeks understanding sustainable and green architectures, how they are so close or so far, and the

The study aims to follow modern methods in teaching rhythmic gymnastics skills by directing learners to develop their perceptions and absorb what the world deals with today and develop intelligence among learners, the researchers searched for the strengths of the learner by providing them with an opportunity to form their kinetic formation, hence the problem came by introducing a method of self-intelligence and social to guide the learner in the search for ways and solutions to overcome boredom and economy Time and effort in the educational process in learning and give them the freedom to express their ideas And their skills and here came the role of social and self-intelligence to teach the individual and collective kinetic formati

مفهوم البعد الواحد في الرسم العراقي المعاصر

Those interested in the educational process and lesson management sought to invest the information experience with industrial intelligence and technology because of its importance in increasing the effectiveness of lesson management and developing the creative capabilities of the teacher in directing and managing his lesson. Field research for sports educational institutions that are interested in managing the lesson and preparing mathematical teaching cadres is an important issue and necessary means for identifying the most important phenomena that accompany the process of managing the educational process, as the teacher's success in providing the appropriate conditions to provide rich and influencing experiences in managing and directing