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Tax penalties and their effectiveness in reducing the creative accounting practices: An Empirical Study of the General Commission for Taxes

The research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:

  1. The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the amount of tax calculated on the company for the purpose of tax evasion.
  2. The use of punishments stipulated by the Income Tax Act No. 113 of 1982 amended  As stated in the articles (58-59) helps companies reduce the practice of creative accounting methods and repeated in the future.

Recommended Find the need to develop a tax examination system to include we cause enough of the taxpayers and the discovery of irregularities and accountability in order to pay the holders of the permit complete information and the right for access they earn and the need to activate the prison sentence prescribed in the Income Tax Act under the penalties in charge of the right, which has proved the resurrection of the practices of fraud and fraud, as the impact is greater than the impact of financial penalties to be imposed on the taxpayer, as well as to curb such practices in the future.

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Publication Date
Tue Nov 01 2022
Journal Name
Alexandria Engineering Journal
Scopus (21)
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Publication Date
Tue Apr 04 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
BIOACCUMULATION OF HEAVY METALS IN Sesarma boulengeri COLLECTED FROM SHATT AL- ARAB RIVER.: BIOACCUMULATION OF HEAVY METALS IN Sesarma boulengeri COLLECTED FROM SHATT AL- ARAB RIVER.

Concentrations of heavy metals (Copper Cu, Iron Fe, Manganese Mn, Cadmium Cd, and Lead Pb) have been studied in river crab Sesarma boulengeri (Outer part of the shield and interior tissues) which caught from two stations in Shatt Al – Arab river (Salhia and Aldeir areas). Elements concentrations were measured by Flame Atomic Absorption Spectrophotometer, concentration of heavy metals in the internal tissues was higher than in the outer shield in both of the stations with the highest value of the elements was to iron 95.21 mg\ kg during the spring as well as copper was 55 mg\kg and manganese was 39.09 mg\kg. The study showed the presence of seasonal changes in the studied heavy metals concentrations values in the tissues of river crab;

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Publication Date
Wed Jan 01 2020
Journal Name
Research Journal Of Pharmacy And Technology
Scopus (17)
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Publication Date
Fri Jun 01 2018
Journal Name
Research And Islamic Studies Journal
The artistic in the poetry of Kazem Jawad

the researchers pointed that the poet relied on several means in the form of poetic images, including analogy, and the metaphor with its various elements, The chromatic component has also been used in the formation of its poetic image,and resorted to the correspondence of the senses and the symbol of two types:Self-code, public code : And we find a variety of symbolic stems from different sources, from these symbols, what is religious, including what is historical and what is legendary, and such symbols, which resorted to the rare places of his poems confined to the myths contained in the Bible, His use of the general symbols was ineffective in the poetic picture, relying on the metaphor and metaphor.

Publication Date
Tue Nov 19 2024
Journal Name
Journal Of Babylon Center For Humanities Studies
The homeland in the product of Sami Michael

Our research addresses one of the aspects of nostalgia for one of the most well-known Israeli writers of Iraqi origin (Sami Michael) who spent his childhood in Baghdad. The Israeli government has also been forced to emigrate with its family as a result of the Zionist propaganda that the Zionist institutions have followed since the early decades of this century in the Arab unrest and massacres. The fact that the homeland is like a mother is A fact that is compelling and something of an expatriate human being; the homeland is a fact that remains in the person's consciousness to be the image of the mother: The lover, love, safety, identity. The language that is formulated, and the memories that make its past, present and future, are all concep

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Publication Date
Thu Oct 12 2017
Journal Name
Iraqi Journal Of Laser
A Comparative Evaluation of Post-Operative Pain and Function after Gingival Depigmentation Using 940 Nm Diode Laser And Conventional Bur Method: 6 Months Study

The aim of the study was to evaluate the efficacy of diode laser (λ=940 nm) in the management of gingival hyperpigmentation compared to the conventional bur method. Materials and methods: Eighteen patients with gingival hyperpigmentation were selected for the study with an age between 12-37 years old. The site of treatment was the upper gingiva using diode laser for the right half and the conventional method for the left half. All patients were re-evaluated after the following intervals: 3 days, 7 days, 1 month and 6 months post-operation. Pain and functions were re-evaluated in each visit for a period of 1 day, 3 days and 1 week post-operation. Laser parameters included 1.5 W in continuous mode with an initiated tip (400 μm) placed in

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Publication Date
Sat Feb 01 2020
Journal Name
Indian Journal Of Science And Technology
Improvement of the Accuracy of the Perturbed Orbital Elements for LEO Satellite by Improving 4th Order Runge–Kutta’s Method

Background/objectives: To study the motion equation under all perturbations effect for Low Earth Orbit (LEO) satellite. Predicting a satellite’s orbit is an important part of mission exploration. Methodology: Using 4th order Runge–Kutta’s method this equation was integrated numerically. In this study, the accurate perturbed value of orbital elements was calculated by using sub-steps number m during one revolution, also different step numbers nnn during 400 revolutions. The predication algorithm was applied and orbital elements changing were analyzed. The satellite in LEO influences by drag more than other perturbations regardless nnn through semi-major axis and eccentricity reducing. Findings and novelty/improvement: The results demo

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
A novel online coupling of ion selective electrode with the flow injection system for the determination of vitamin B1

A simple, fast, selective of a new flow injection analysis method coupled with potentiometric detection was used to determine vitamin B1 in pharmaceutical formulations via the prepared new selective membranes. Two electrodes were constructed for the determination of vitamin B1 based on the ion-pair vitamin B1-phosphotungestic acid (B1-PTA) in a poly (vinyl chloride) supported with a plasticized di-butyl phthalate (DBPH) and di-butyl phosphate (DBP). Applications of these ion selective electrodes for the determination of vitamin B1 in the pharmaceutical preparations for batch and flow injection systems were described. The ion selective membrane exhibited a near-Nernstian slope values 56.88 and 58.53 mV / decade, with the linear dy

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Publication Date
Wed Mar 30 2022
Journal Name
Iraqi Journal Of Science
Effect of the Pulsed Laser Energy on the Properties of CdO: NiO Composite Thin Films for Solar Cell Applications

     In this work, thin films of cadmium oxide: nickel oxide (CdO: NiO) were prepared by pulsed laser deposition at different pulse energies of Nd: YAG laser. The thin films' properties were determined by various techniques to study the effect of pulse laser energy on thin films' properties. X-ray diffraction measurements showed a mixture of both phases. The degree of crystallinity and the lattice constant increase with the laser energy increase, while the lattice strain decreases. FE-SEM images show that the substrates' entire surface is uniformly covered, without any cracks, with a well-connected structure consisting of small spherical particles ranging in size from 15 to 120 nm. Increasing the laser power causes to increase the pa

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Publication Date
Mon Jan 28 2019
Journal Name
Iraqi Journal Of Science
Using of Ground Penetrating Radar (GPR) for investigate the subsurface archaeological features of Babylon, the ancient city (Mounts zoona)

Ground Penetrating Radar (GPR) method has been used in the province of Babylon, the ancient city  (constituted mounts zoona) archeological site The study area is located South of the city of Hilla by 40 km   between longitudes 44˚ 24΄ 40˝ E to 44˚ 27΄ 00˝ E, and latitudes 32˚ 31΄ 10 ˝ N to 32˚ 33΄ 00˝ N,

The type of GPR that used in the survey fieldwork was of Malå Geoscience / Sweden type (RAMAC /GPR). The constituted mounts zoona  district  are surveyed using Seventy – four  parallel profiles trending S-N ,N-S , E-W and W-E using the available antenna 160 MHz and 450 MHz, with Five meter spacing between each other are acquired the round-trip survey was conducted for ease and speed of

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