This research aims to introduce the general tax on sales in gordan and the most important concepts related to this type of taxes and identify the most on characteristics and stand on its role in supplying the general budget of the necessary fundig to cover the over head of the state and the factorsinfluencing it and whether such a tax has been able to chieve the desired goals.including in contribute to an important and growing role in puplic revenues or not to be able to achieve these goals through the use of descriptive and analytical technique based on the data and information relevant.wasreached some conclusion and recommendations was most important is that the general sales tax comes infirst place in terms of relative importance in the tax structure and Jordan formed revenues major source to finance th general budget. Contributing proceed of more than one-third of research and about 40% of overall revenuse as the average for the last five years of research period.Which indicates the impotance of this tax in the financial Jordanian economy conoard to other sources of funding.The most important recommendation were,is the emphasis on keeping the necessary and basic goods and basic services are exempt from tax in line with the principle tax justice to ease the tax burden on the limited –income groups and to emplasize the need for the tax administration to encourage voluntary response to the taxpayers and enhance these tyle of self-esteem to the tax system and activate the information and investigation of taxpayers in order to reduce the incidence of tax evasion.
Iraqi industrial units face strong competition due to many problems including1- high production costs2- weak interest in studying the market3- lack of government support for their products4- dumping the market with imported products with specifications and a competitive price as well as adopting the traditional cost system in calculating costs that do not provide appropriate information for pricing decisions Which requires studying and analyzing these problems and dealing with them by adopting modern technologies so that they can compete, so the research aims to show the knowledge bases of technology Activity- Based Costing, with an indication of the role of technology Activity- Based Costing in rationalizing the tax In, and the
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Agricultural Bank is an important source of funding Specialist His role in lending to farmers, it imposes a great job in providing the necessary head for any developmental process in the agricultural sector money. The ACB of ancient Iraqi banks, and that because of its importance to the advancement of the national economy and contribute to the development and regulation of the economic sector through the support and the assignment of the Iraqi agricultural sector in various agricultural activities because it is responsible
for the process of granting agricultural loans to farmers bank.
The aim of the internal control in the agricultural banks to
... Show MoreThis research tries to reveal how to manage and control the competitive edge for business by building managerial skills in various organizational levels. Our research aims at finding out the nature of various technical, human and in tellectual skills of a new president whose superiority is his competitive ness in the application field at general company for construe tioual industriesand testing the surveyed minor and major changes through a questionnaire to collect information from officials. The sample was composed of (45) director. The data was analyzed using some methods and statistical programs. The most prominent of these is (SPSS) that was used to extract the arithmetic mean, standard deviation, correlation coefficient
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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 welfar
... Show MoreThe study hypothesize that the majority of Arab countries show a poor agricultural economic efficiency which resulted in a weak productive capacity of wheat in the face of the demand, which in turn led to the fluctuation of the rate of self-sufficiency and thus increase the size of the food gap. The study aims at estimating and analyzing the food security indicators for their importance in shaping the Arabic agricultural policy, which aims to achieve food security through domestic production and reduce the import of food to less possible extent. Some of the most important results reached by the study were that the increase in the amount of consumption of wheat in the countries of t
... Show MoreThe study population growth of the most important demographic phenomena upon which planners to meet changes in the size of the population increase is through knowledge of the requirements of population growth can be planned for the future. On this basis, Tuz District was chosen for the study of population growth, which set her period (1977-2012), and compared with the growth of the population of the province and the extent of the variation in population growth, according to the administrative units, has touched search numerical and proportional distribution of the population according to the administrative aspects of the judiciary, as well as environmental distribution.
The elimination of the study population growth dramatically
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The issues related to foreign trade is a broad field for discussions and captures the interest of economists for their contribution to the process of economic development in the economies of the countries, especially developing ones. The imports of goods and services in foreign trade constitute an important part of the local by which the economy gets goods and services that the economy cannot produce because of the incompetent base of production. Further, the demand function of imports occupied a good deal of the attention of researchers in the field of international economics for which agricultural imports constitute an important part. The reason for the interest in the subject is due to its im
... Show MoreThe adoption of many mathematical concepts contributes to the construction of models of sports and the population can be interpreted to explain the movement and growth of the population lead to proper planning to manage the requirements of the population and meet their needs of providing education or providing medical services, health and others. In this study, the number of births in the Governorate of Basrah for the period (1998-2050) is estimated to be based on the assumption that the population of the visually impaired is a stable society. If the rate of growth is (0.0492), some demographic indicators are important for maintaining the average age of women at pregnancy (27.817). Each woman will give birth (3.74) female birth d
... Show MoreThe success of any institution must be based on means to protect its resources and assets from the waste, loss, misuse and the availability of accurate and reliable data by accounting reports to increase its operational efficiency, namely, that the internal control system is considered as a safety valve for top management in any economic unit. The problem is represented by the need for an efficient system, so to ensure its success, there must exist external parties which monitor and evaluate the performance because of its importance by following clear criteria. So, the research problem came to address performance evaluation indicators which are set by the Federal Board of Supreme Audit (FBSA) and identify the extent of its contribution t
... Show MoreThe research aims to reveal the availability of skills to develop the tax assessor when carrying out the tax examination process. The study was conducted in the branches of the General Tax Authority in the province of Baghdad (the General Authority for Taxes, Adhamiya branch, the General Authority for Taxes, Rusafa branch, Al-Bayaa branch, New Baghdad tax branch) was approved The descriptive approach to achieve the research objectives represented by answering the following two questions: 1- What are the necessary skills that should be available in the performance of the tax examiner? 2- Are the skills of developing a tax evaluator available? The two researchers used the closed questionnaire as a tool for their research. The quest
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