Tax justice is one of the important principles that any tax system seeks to achieve because it is an important and important pillar of the tax because it has negative repercussions on the tax accounting process on the one hand and the low tax revenues on the other hand. Therefore, countries have sought through their tax systems to use methods and methods In the process of estimating taxable incomes to achieve that justice depending on the awareness of their communities. The method adopted differs from one country to another according to the knowledge and understanding of the society of that state for taxation and its role in economic, social and political life. In Iraq, the General Authority for Taxation Methods of estimating taxable incomes in an attempt to reach real income and in line with the weak society's understanding of the tax understanding in Iraq, as it focused on adopting the method of estimation under the controls issued in estimating the tax income, despite the fact that it carries negative consequences that may not result in that income, The achievement of tax justice with the use of other methods through which to achieve that justice, which return positively to the taxpayer to pay the actual tax without increasing the one hand and the tax authority on the other hand by receiving the tax owed to the taxpayer without shortage, which leads to an increase in revenues Tax, which is poured into the state budget.
The political system in Indonesia, since gaining independence from the Dutch colonialism on the seventeenth of August 1945, has gone through long stages. The Indonesian constitution stipulated that the country is based on a democracy. In 1956 the first free elections were held in Indonesia, and President Sukarno announced the adoption of the directed democratic system Then, during the era of President Suharto, the state entered a phase called democracy based on the Five Pancasila principles, which is a false democracy because it served the interests of Suharto, who in his long reign had political and economic corruption leading up to 1998, when the Indonesian people revolted, and the government of Soeharto was overthrown
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This research concerns the fact of the school garden and how can we tackle this issue. The research starts with a question forwarded to those who are interested in the ministry of education matters; the question is that how is the extent of interest in the school garden project? And how it is activated in the Iraqi Educational Institution program? In addition, the analysis reveals the importance of the school garden since we, as teachers and students, suffer from seeing the view of the trashes, the wastes of school furniture, the stinking water and the weeds and how it is accumulated in the back yard of the school. To add fuel to the fire, the increase in number of the students; year after year. This increase leads to adding more classes
... Show More- The problem of infertility considers one of the chronic problem a which faced the
individual & families equally . This problem causes a negative effects in psychological ,
social and development fields. The infertility contributes in weakening the human
development, when the human development has become as a centre point which centered
about individual preparing , rehabilitation, training and knowledge toreach to the required
excellence.
We think that , the infertility destroys the socially development; therefore the socially and
scientific institutions are working hard to find successful solution to resolve the problem
infertility through sophisticated and scientific methods. This problem
The media plays an important role in a number of functions performed by them. Press is one of those media which had and still have a clear role in addressing the various issues, topics, and events. Journalism is no longer as expressed by owners of the liberal theory – it seeks to raise the instincts – but it began to excite the minds of readers to meet their needs. At the same time, it does not neglect the search for the truth and work to deliver it to readers. Some have identified a set of tasks carried out by the press including the interest in public affairs, the needs of the community, work to provide happiness, what is beneficial and useful and combat the negative phenomenon and to address the deviations facing society. The comi
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Al-Yusifia river was assessed at three sampling stations with study period from Autumn 2010 to the end of Summer 2011. The present investigation was carried out on diversity of fungi and bacteria from Al-Yusifia river, Baghdad city. During the study, a total of 12 fungal genus and 6 bacterial genus were isolated during the year seasons. The dominant fungus at the three stations were Penicillium sp., then Rhizopus and Trichophyton megninii while the dominant bacteria was Escherichia coli and Klebsiella sp.
The higher
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Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, his family and all his companions, then after:
This is brief research that contained between its two covers one of the jurisprudence rules derived from Islamic Sharia that guarantees the right of others, in case of forcing to do the prohibited act, and it is a restriction of the rule: “Necessities allow prohibitions” and “Hardship brings facilitation” and support for the rule: “Necessities are valued.” It is an origin in alleviating the taxpayer definitely , and the study has briefly shown some of the jurisprudential appli
... Show Moreהמחקר מתייחס לתופעת ההקטנה משני ענפים את הסימנטיקה והמורפופונולוגיה בשפה העברית, ומנסה ליגלוי את המשמעות בתוך ההקשר של צורות ההקטנה לדוגמאות מן התורה טקסטים מחדשות, שירה וסיפורים, הרי שחלק מהמשמעויות של מבנה הפלט עומדות בניגוד למשמעויות הבסיס או הדרגה במשמעות, כך מביעות על (הקטנה, חיבה, או זלזול) שרובן לא התקיימו בעברית הקלאסית, מצד אחר המחקר בדק במבנים המורפולוגיים במייוחד (המשקלים של צורת ההקטנה) ומבחין את
... Show Moreالمنطق منهجا نقديا - دراسة في قراءة الشكل الجمالي كتاب (المنطق منهجا نقدياً – دراسة في قراءة الشكل الفني) يهتم الكتاب بدراسة التصورات المنطقية في الفنون التشكيلية وهو يقع في اربعة فصول خصص الاول منها لبيان المنهجية والفكرة العامة عن علاقة المعرفة بالقواعد الفكرية والقواعد المنطقية موضحا ذلك في (مدخل عام) وتعلق الفصل الثاني بالمفاهيم المنطقية وما كتبه علماء المنطق في عرض شامل ومكثف تناول فيه المؤلف مفهوم ال
... Show MoreAcquisition provisions in Islamic jurisprudence