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The obstacles affecting the tax reform in Iraq: Applied research in the General Authority for Taxation
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    In light of this, attention should be paid to tax reform as part of a comprehensive economic reform program. Therefore, the research started from the problem of the weak efficiency of the tax reform process in the General Authority for Taxation, as well as the need to know the addition of new taxes or increase taxes.The research aims study the relative importance of each disabled person, whether organizational, human, financial, legislative or technical. The research led to a number of conclusions, the most important of which were that the financial obstacles occupy the highest importance of the other obstacles and for the success of the tax reform, the material resources must be provided in order to provide the necessary reforms. The most important recommendations reached by the research are to divide the tax reform programs into stages the state budget.

Keyword: Reform, Constraints, Tax

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Foreignized Translation: One Approach to Respect and Preserve the Culture of the other
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Domesticated translation has been for a long time the norm in cultural communication between nations all over the world. The texts are translated mainly into English (being the dominant language) in terms dictated principally by the requirements of the target language (English). The claim has been that fluency, readability, and immediate intelligibility can be guaranteed as far as the reader of the target language is concerned (English). The foreignness of the text (of the culture which produced it) would be not preserved. Not only this. Being the language of predominant cultures, English has become number one among languages into which texts are translated. The imbalance has been noticeable between the volumes of works translated from a

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Publication Date
Mon Oct 01 2012
Journal Name
Iraqi Journal Of Physics
The effect of the etching time on the electrical properties of nano structure silicon
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This work presents the study of the dark current density and the capacitance for porous silicon prepared by photo-electrochemical etching for n-type silicon with laser power density of 10mw/cm2 and wavelength (650nm) under different anodization time (30,40,50,60) minute. The results obtained from this study shows different chara that different characteristic of porous diffecteristics for the different porous Silicon layers.

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Publication Date
Sat Jul 18 2020
Journal Name
College Of Islamic Sciences
The fundamentalist and news theory between the modernity and excessive modernization of the foreground
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Conclusion :

The conflict between the fundamentalist and news theory in the methodology that each of the two schools pursued with the Twelver Shi'a Imamiyyah in deriving the legal rulings from the sources of legislation, especially in the second source, which is the noble hadith and narration after the Holy Qur’an, which is the first source has gone through multiple and complex stages that led This struggle to excess, stress, exaggeration, negligence, neglect and indulgence by each of the two schools in dealing with the noble hadith and narration and in the manufacture of rules and laws and fundamentalist and juristic theories of the process of jurisprudential development of legal rulings where every school believed and proceed

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Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
Sponsorship of widows in Islam
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The research addressed the problem of widows that increased recently enormously. The researcher also referred to the perspective of Islam that gave a significant attention for both widows and orphans as powerless groups. Some straightforward example were presented to reflect the actual difficulties that encounter these groups as well as the author proposed number of appropriate ways that mitigate their psychological and physical sufferings such as: the provision of convenience jobs, and the legislation of rule that save their rights. Moreover, the researcher addressed the importance of marrying widows and what these challenges that encounter polygamy in Arab societies, the advantages and disadvantages of polygamy, and discussing all the

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
Visual image in Farzdaq hair
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The research shows that the visual image plays an important role when Farzdaq in the issue of aesthetic perception, it enables him to feel a sense of artistic and mental perception to raise astonishment and admiration through his ability to link the optics through the suggestive image to carry us to a new vision imagined full of visual images.

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Promoting Physiological Transformations in Cinema
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Cinema has always addressed human issues from diverse perspectives. It covered biographies, philosophy, history, war, and sci-fi. These disciplines promote economic and artistic success. Since the 1930s, cinema has explored sexual transformation. These films have defended homosexuals, explored how homosexuality causes AIDS, and discussed transgenderism for decades. As widely recognised, animated films for adults and children worldwide have included this trend. This study will demonstrate how hormone imbalance affects sexual function. This study, "Promoting Physiological Transformations in Cinema," comprises four chapters: The first chapter (methodological framework) covers the study problem, "What are the foundations and necessities of p

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Publication Date
Mon Feb 19 2018
Journal Name
Al-academy
Violence in contemporary Iraqi drawing
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The current research (violence in contemporary Iraqi drawing) study the nature of the manifestations of violence, Kdoual effective in technical text and give these functions of the images have multiple connotations psychological symbolism, and has read the text in the light of the impact of the Iraqi social reality after the recent occupation of events and to study the impact of this stage on Iraqi contemporary painting, and this research consists of three chapters included the first chapter defines the research problem, which is illustrated through the following questions which are real problems require study and research .

Is constitute an objective treatment of the Academy of artistic representations of a phenomenon in the for

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Publication Date
Wed Oct 15 2025
Journal Name
Journal Of Legal Sciences
Criminal intent in terrorist crime
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Terrorism is an old phenomenon, but awareness of its seriousness talk of where to stretch the impact of the terrorist crime and the magnitude of the results as well as the community's awareness of the newly therefore appeared studies and special laws to deal with this phenomenon, especially that this phenomenon has increased the time being to enter an organization where the scientific methods and modern techniques that cause destruction and horror of mass.That the term terrorism in the modern era did not materialize and actually only in 1793 and that was when he declared Robespierre (Robespierre) the beginning of the reign of terror or Alrhb (Reign of terror) which lasted in France from March 10 1973_27 July 1794 where it was the execution

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Publication Date
Sun Jun 30 2019
Journal Name
College Of Islamic Sciences
Revelation in Islamic philosophical thought
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Prof.Dr. Yassin Khudair
Baghdad University
Faculty of Islamic Sciences
Department of Fundamentals of Religion

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Publication Date
Sat Jun 06 2020
Journal Name
Journal Of The College Of Education For Women
Urban Security in Cities Planning
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Cities have witnessed great changes since the planning of the first cities. This is due to the increase in population and problems in services that affect urban security. As such, urban security is directed and affected by the nature of city planning and the types of services. Besides, the kind of services plays an imminent place in providing urban security at all levels. Other factors that influence urban security can be limited to the increase of population, economic and social changes. This leads to losing urban control. This study will explore the historical chronology to identify weaknesses in urban planning since its dawn and reaching solutions to protect urban security. The importance of the research lies in achieving urban securi

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