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التقدير الضريبي الذاتي بين حسن الاختيار وسوء التطبيق
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Publication Date
Mon Jan 13 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The evaluation of the role of the information system in reducing tax evasion
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This research attempts to evaluate the role of the information system by highlighting its importance in providing date and information to the tax administration the process of tax accounting for those who are subject to income tax whether they are individuals or companies where the effective information system provides accurate and reliable information in a timely manner.

At the theoretical part of the research, the research approaches the problem of the research represented in that whether the information system, applied in the General Commission for Taxes, is capable of achieving its role in reducing the phenomenon of tax evasion. The existence of a set of things which in the Commission may lead to increase tax evasion by taxpa

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Publication Date
Wed Sep 08 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Strategic tax planning and its impact on reducing tax evasion
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Taxes are an essential axis in the economy as the most effective and effective economic tool in any country (economy). Expanding the scope of taxation without adequate study has produced a dangerous result with a negative impact that is almost apparent, namely (tax evasion), which stands as a barrier preventing the state from reaching Therefore, the research sought to study strategic tax planning and its importance in reducing tax evasion, and the research aims from that to prove the importance of adopting strategic planning in the field of taxes according to modern and effective scientific foundations to reduce tax evasion to enhance the achievement of tax evasion. The financing objective is in addition to the other objectives,

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effective role of computer information systems in the tax assessment process
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The objective of this study is to enable the role of modern and advanced computerized information systems. The model or mechanism should be developed by collecting the necessary information about the taxpayers and the sources of the taxpayers' income, on the basis of which the accuracy of the inventory process will be adopted. In addition to studies related to computerized information systems and showing their importance to the tax institution. To achieve the objectives of the study and to answer its questions, the researcher relied on collecting data and information on the subject on the literature and previous studies The secondary sources, which also formed the theoretical framework of the study, were obtained either as a practical fr

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور الإعفاء الضريبي في تشجيع الاستثمار الأجنبي في العراق
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It is weII known that Iraq was alerted to  the fact the need to catch up with globalization and the need  to attract foreign investment , perhaps the solutions is able to or control  over its economic problems which centers on the problem pf unemployment .

        Imposing the Investment Law No (13) for the year 2006 is the most basic steps to attract foreign investment through Madmen Law of incentives KaIiafaouat tax , it must be the study of those exemptions and compare them with tax  exemptions for some of the investment Laws of the Arab countries as one investment Lebanese , Jordanian and Egyptian that we have the knowledge Marvel Law Iraqi investment in respect of such &

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The importance of achieving fair tax accounting in attracting foreign Investments
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Targeted this study underlined the importance of the adoption of international accounting standards and their impact on the process of tax for settlements to achieve taxation justice the application on a sample of foreign banks investing in the local environment in order to achieve many of the objectives:

  1. Definition of the concept of justice for settlements taxation.
  2. To identify the impact of adopting international accounting standards in achieving the justice for settlements taxation.
  3. To determine the impact of the adoption of international accounting standards in attracting foreign investment.

They are summed up the problem of the study in the light of the nature of the problem and que

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Publication Date
Wed Jul 03 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Bioavailability of Bilastine Oral Self-nanoemulsion: Comparative Study with Commercial Formula in Rats
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Bilastine (BL) is a novel non-sedating second-generation antihistamine, and its bioavailability is about 60%. Objective: To compare the bioavailability of prepared oral self-nanoemulsions of BL (BL-SNE) with that of pure BL and marketed tablets. Methods: Four groups of Wistar rats were used in this study, each with six rats weighing between 200 and 250 g. They were treated orally using a a gavage tube. The groups were fed either with conventional tablets ("Alerbix®") after being ground and dispersed with deionized water (DIW), treated with BL-SNE or fed with pure BL powder suspension. The fourth group did not receive any medication. The concentration of BL in the rat’s plasma was measured using HPLC. We used Trandolapril as an an interna

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Publication Date
Sun Jul 01 2012
Journal Name
Eastern Mediterranean Health Journal
Knowledge and practices of women in Iraqi universities on breast self examination
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This study evaluated the knowledge and practice of breast self-examination (BSE), among a sample of educated Iraqi women. The study sample comprised 858 women aged 18–62 years affiliated to 6 major Iraqi universities, categorized according to occupation as teaching staff (11.5%), administrative staff (18.0%) and students (70.5%). Data were collected by a self-completed questionnaire. In all, 93.9% of the women had heard about BSE, the main source of information was television (39.9%), doctors (18.4%) and the awareness campaign of the Iraqi National Breast Cancer Research Programme (11.6%). Only 53.9% of the women practised BSE; the most common excuses by those that did not were lack of knowledge of the significance of BSE (42.0%) and lack

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Scopus (2)
Crossref (1)
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Publication Date
Thu Jan 01 2026
Journal Name
مجلة بحوث الشرق الاوسط
النقد الذاتي وعلاقتة بالتحفيز الدراسي لدى تلامذة الصف السادس الابتدائي
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هدف البحث الى التعرف على نقد الذات لدى تلامذة الصف السادس الابتدائي والتعرف على التحفيز الدراسي لدى تلامذة الصف السادس الابتدائي والتعرف على دلالة الفروق في نقد الذات لدى االعينة تبعا لمتغير النوع والتعرف على دلالة الفروق في التحفيز الدراسي لدى العينة تبعا لمتغير النوع و الكشف عن العلاقة الارتباطية بين نقد الذات والتحفيز الدراسي لدى تلامذة الصف السادس الابتدائي ، من أجل تتحقق أهداف البحث قامت الباحثة إعدا

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Publication Date
Mon Feb 01 2016
Journal Name
Al-academy
OPTICAL ILLUSION IN IRAQI CONTEMPORARY PAINTING: رسل مظفر علي حسن
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The excellence and uniqueness is what makes the artwork creative or not, and the School of Op. Art in Iraq came to reveal new phenomena distinct style, unique in units built, although a few worked in this aspect of the art, but they left their mark distinct, in the research, construction and installation of what binds them in heritage and civilization, it is a new vision of linking the past with the present, they adopt and engineering units may be architectural sometimes in composition, concluded a researcher at the end of the research to the main findings and conclusions, which is that more business was a square-shaped or semi-square, which is commensurate painting with visual, which is a set of vocabulary or repeat units, we do not fin

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Crossref
Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
Hijab and Burqa in Islamic Fashion System: فرات جمال حسن العتابي
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Most of the propositions and researches that dealt with fashions in the Middle East, specifically this region from the world, from a historical perspective have not been sufficient, and were characterized by many aspects of immature thinking, in addition, they have been varied in quality. This can be attributed to many factors including: the focus in the field of researches and Middle East studies is on languages, arts, history, and political thinking of the region. Other factors are the information asymmetry, the differences in sources and references, in addition to differences in the scientific value of these sources added to the difficulty of gathering them at the same time especially that these sources are scattered in many places wh

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