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Estimating the impact of tax exemptions on achieving economic development in Iraq for the period (2015-2021): An Applied research in the General Authority for Taxes
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Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfare and an unfair distribution of natural resources. Do tax exemptions affect the achievement of economic development in Iraq, and to prove the research hypothesis, the research sample represented a group of companies covered by tax exemptions, numbering six companies. The financial data was studied and analyzed and its impact on the average per capita GDP as an indicator of economic development in Iraq for the period (2015-2021), and the research concluded that there is There is a long-term, non-linear positive relationship between corporate tax exemptions and economic development in Iraq. Increasing corporate tax exemptions by (1%) will lead to an increase in economic development in Iraq by (0.798%), while decreasing tax exemptions by (1%) will lead to a decrease in economic development in Iraq by (0.798%). (1.179%), and the research recommends It is necessary to direct exemptions towards vital economic sectors to encourage investment in them that contribute to increasing the gross domestic product and thus its average per capita share to achieve economic development in Iraq.

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Publication Date
Sat Apr 01 2023
Journal Name
Journal Of Engineering
Moisture Susceptibility of Hot Mix Asphalt Mixtures Modified by Nano Silica and Subjected to Aging Process
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Moisture damage is described as a reduction in stiffness and strength durability in asphalt mixtures due to moisture. This study investigated the influence of adding nano silica (NS) to the Asphalt on the moisture susceptibility of hot-mix-asphalt (HMA) mixtures under different aging conditions. NS was mixed with asphalt binder at concentrations of 2%, 4%, and 6% by weight of the binder. To detect the microstructure changes of modified Asphalt and estimate the dispersion of NS within the Asphalt, the field emission scanning electron microscope (FE-SEM) was used. To examine the performance of Asphalt mixed with NS at different aging stages (short-term and long-term aging), asphalt mixture tests such as Marshall stability,

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Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
Differentiation of Adipose-Derived Mesenchymal Stem Cells into Neuron-Like Cells induced by using β-mercaptoethanol
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Background: Adipose derived-mesenchymal stem cells have been used as an alternative to bone marrow cells in this study. Objective: We investigated the in vitro isolation, identification, and differentiation of stem cells into neuron cells, in order to produce neuron cells via cell culture, which would be useful in nerve injury treatment. Method: Mouse adipose mesenchymal stem cells were dissected from the abdominal subcutaneous region. Neural differentiation was induced using β-mercaptoethanol. This study included two different neural stage markers, i.e. nestin and neurofilament light-chain, to detect immature and mature neurons, respectively. Results: The immunocytochemistry results showed that the use of β-mercaptoethanol resulted in

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Publication Date
Thu Dec 01 2022
Journal Name
Case Studies In Construction Materials
Push-out test of waste sawdust-based steel-concrete – Steel composite sections: Experimental and environmental study
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Publication Date
Wed Dec 14 2022
Journal Name
Civil Engineering Journal
Rutting Prediction of Hot Mix Asphalt Mixtures Modified by Nano silica and Subjected to Aging Process
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High-volume traffic with ultra-heavy axle loads combined with extremely hot weather conditions increases the propagation of rutting in flexible pavement road networks. Several studies suggested using nanomaterials in asphalt modification to delay the deterioration of asphalt pavement. The current work aims to improve the resistance of hot mix asphalt (HMA) to rutting by incorporating Nano Silica (NS) in specific concentrations. NS was blended into asphalt mixtures in concentrations of 2, 4, and 6% by weight of the binder. The behavior of asphalt mixtures subjected to aging was investigated at different stages (short-term and long-term aging). The performance characteristics of the asphalt mixtures were evaluated using the Marshall s

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Publication Date
Mon Apr 01 2024
Journal Name
South African Journal Of Chemical Engineering
Removal of COD from petroleum refinery wastewater by adsorption using activated carbon derived from avocado plant
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Publication Date
Sun Dec 01 2019
Journal Name
Ieee Xplore
A Hybrid Modified Lightweight Algorithm Combined of Two Cryptography Algorithms PRESENT and Salsa20 Using Chaotic System
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Cryptography algorithms play a critical role in information technology against various attacks witnessed in the digital era. Many studies and algorithms are done to achieve security issues for information systems. The high complexity of computational operations characterizes the traditional cryptography algorithms. On the other hand, lightweight algorithms are the way to solve most of the security issues that encounter applying traditional cryptography in constrained devices. However, a symmetric cipher is widely applied for ensuring the security of data communication in constraint devices. In this study, we proposed a hybrid algorithm based on two cryptography algorithms PRESENT and Salsa20. Also, a 2D logistic map of a chaotic system is a

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Publication Date
Sun May 01 2011
Journal Name
Information Sciences
Design and implementation of a t-way test data generation strategy with automated execution tool support
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Publication Date
Mon Mar 27 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis of some Novel Nitrogenous Heterocyclic Compounds with Expected Biological Activity as Antimicrobial and Cytotoxic Agents
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This study includes synthesis of some nitrogenous heterocyclic compounds linked to amino acid esters or heterocyclic amines that may have a potential  activity as antimicrobial and/or cytotoxic.  Quinolines are an important group of organic compounds that possess useful biological activity as antibacterial, antifungal and antitumor .8-Hydroxyquinoline (8-HQ) and numerous of its derivatives exhibit potent activities against fungi and bacteria which make them good candidates for the treatment of many parasitic and microbial infection diseases.

These pharmacological properties of quinolones  aroused our  interest in synthesizing several new compounds featuring heterocyclic rings of the quinoline derivatives linke

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Publication Date
Mon Jul 28 2025
Journal Name
Structural Concrete
Behavior of axially loaded concrete composite columns encased with <scp>GFRP</scp> and steel I‐sections
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Abstract<p>The aim of this investigation is to evaluate the experimental and numerical effectiveness of a new kind of composite column by using Glass Fiber‐Reinforced Polymer (GFRP) I‐section as well as steel I‐section in comparison to the typical reinforced concrete one. The experimental part included testing six composite columns categorized into two groups according to the slenderness ratio and tested under concentric axial load. Each group contains three specimens with the same dimensions and length, while different cross‐section configurations were used. Columns with reinforced concrete cross‐section (reference column), encased GFRP I‐section, and encased steel I‐section were adopted in each </p> ... Show More
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Publication Date
Wed Apr 01 2020
Journal Name
Solid State Technology
Building Operational Sequence and Control of Fire Tube Boilers Using Ladder Logic with Zeliosoft Smart Relay
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This research is a case study to solve control problems in Al Rasheed edible oil factory fire tube boilers. they have hopes to develop a new control system to manage boilers operation. The suggestion is to use Zelio soft programmable relays instead of the unavailable old control units. Operation philosophy was studied through works of literature, operation manuals, and standards. Programmable logic control relay is proposed as an advanced selection than PLC's. Boilers operation is accompanied by operation risks. many boilers were exploded in Iraq for different reasons. Some problems are attributed to manual operation mistakes. Extensive work was done to understand the operation sequence, emergency shutdown, and faults causing the trips. A c

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