Local communities are in need of self-resources so that they can perform their multiple functions which serve the objectives of the local development, and tax revenues are considered as important sources of their funding. However, despite the efforts of the state to reform the fiscal system and to improve the management in the local administration, tax collection can increase when the state adopts a more effective policy to combat tax evasion and tax fraud. Accordingly, this research aims to shed light on the role of local tax revenues in the local development. A set of conclusions are drawn; the most important one is that Algeria, in order to achieve local development, has taken a set of reforms, which are still valid until now. The most important reform is the imposition of a set of taxes and fees whose revenues return, whether wholly or partly, for the benefit of the local communities. We also come to the conclusion that despite the importance of the fee charged on the professional activity in the budget of the province of Tebessa because of being the only fee that returns its revenues entirely to the local communities, it has experienced a steady decline from 2011 to 2014. This decline reflects the lack of projects in thisprovince in addition to the weak control over tax collection.
The research deals with financial and supplies support from the rulers and governors of the
Arab cities and Islamic regions to the poor of common people and the poor of their own . The
Islamic Arab community was characterized , since the prophet's era , with great humanistic
features that formed the cultural characteristic which organized individual's economic life .
The prophet , senior Muslims and the rich cared a lot about this side . There was a large
variation in the degrees of wealth and poverty in the Muslim Arab community as a heritage
from the pve – Islamic society where there is no concern about helping the needy and poor .
Thus , the research sheds light on the different forms of help offered by rulers a
The research aims to evaluate the direct deduction department’s procedures for the process of collecting income tax using the direct deduction method for state departments and the public sector in light of direct deduction tax instructions No. (1) of 2007 and Income Tax Law No. (113) of 1982 (amended) through Giving a clear idea of the reality of tax collection procedures because this type of tax is one of great importance because it contributes to the provision of financial revenues to the state to finance its expenses and direct the economy towards achieving its social, economic and political goals. The researcher makes comparisons between the procedures of the General Tax Authority in collecting the tax and what was approved b
... Show More<span>One of the main difficulties facing the certified documents documentary archiving system is checking the stamps system, but, that stamps may be contains complex background and surrounded by unwanted data. Therefore, the main objective of this paper is to isolate background and to remove noise that may be surrounded stamp. Our proposed method comprises of four phases, firstly, we apply k-means algorithm for clustering stamp image into a number of clusters and merged them using ISODATA algorithm. Secondly, we compute mean and standard deviation for each remaining cluster to isolate background cluster from stamp cluster. Thirdly, a region growing algorithm is applied to segment the image and then choosing the connected regi
... Show MoreThe Search stressed on the importance of the role of property tax as a tributaries of the state budget that depend on it to cover the side of public expenditures, along with the rest of the other types of taxes through a review of the tax framework and tax proceeds and stand on the research problem and its effects, according to the following logic questions : -
- What is the contribution of property tax in the overall tax revenue?
- Are there any certain problems in collection of property tax?
3. What are the factors that lead to a negative impact on the outcome of the property tax?
4. How do we strengthen the role of the property tax in the overall tax revenue?
This r
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The research stems from the problem that focuses on a number of questions. They are as follows: What is the extent of interest in the topic of efficiency by the banks and their role in raising the efficiency of the banking business and its development? Is the banking efficiency used in Iraqi banks clear and specific for the Iraqi banking sector? How the banking sector efficiency is measured and what are the approaches adopted in determining the banking inputs and outputs? What is the level of efficiency in the research sample of the banks and what are the causes of its decline or rise in private banks individually and in the Iraqi banking sector in general?
The re
... Show MoreIn this research a local adsorbent was prepared from waste tires using two-step pyrolysis method. In the carbonization process, nitrogen gas flow rate was 0.2L/min at carbonization temperature of 500ºC for 1h. The char products were then preceded to the activation process at 850°C under carbon dioxide (CO2) activation flow rate of 0.6L/min for 3h. The activation method produced local adsorbent material with a surface area and total pore volume as high as 118.59m2 /g and 0.1467cm3/g, respectively. The produced . local adsorbent (activated carbon) was used for adsorption of lead from aqueous solution. The continuous fixed bed column experiments were conducted. The adsorption capacity performance of prepared activated carbons in this work
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The logistic regression model is one of the nonlinear models that aims at obtaining highly efficient capabilities, It also the researcher an idea of the effect of the explanatory variable on the binary response variable. &nb
... Show MoreThe research aims to measure the impact of knowledge management processes individually and in total in the innovative marketing.
We depart search of a problem expressed in a number of intellectual and practical questions, the application of this research in the General Company for Vegetable Oil Industry, represented composed a sample of (63) (Director General and Deputy Director General and Director of the Department and the Division) in the company researched, it has been designed measuring instrument to collect the necessary data either statistical means they are the percentage and the arithmetic mean and standard deviation and coefficient of variation and the coefficient of simple correlation and model
... Show MoreThis research deals with the frameworks and mechanisms of international press coverage of the issue of foreign interference in the formation of the Iraqi government in the Saudi newspapers Asharq Al-Awsat and Kayhan Al-Arabi Iran and how this topic was addressed in the two newspapers. The frameworks for international press coverage of external interference in the formation of the Iraqi government. ”This research is one of the descriptive research that adopted the survey method، which made it possible to use the content analysis tool to analyze
the content of the two newspapers، whose numbers are (624) from the
newspapers (Al-Sharq Al-Awsat Al-Saudi Arabia and Kayhan Al-Arabi Iran) from (1/1/2018 to 31/12/2018)، and the researc
In this paper, customers’ expectations are continually shifting due to the business environment’s growing competition and substantial changes. As a result, organisations no longer viewed it as a static objective but as an ever-evolving aim. From this vantage point, the research has explored the accounting literature in search of novel approaches to addressing the strategic dimensions of quality, cost and time. Getting them to respond positively to the customer’s requests also requires recognising their needs and controlling their impact on these dimensions. With the removal of operations that do not contribute any value to the product’s value chain and a reduction in manufacturing costs through continuous improvement, the ou
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