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تقييــم ضريبـة نقـــل ملكيـة العقـــار: بحـث تطبيقــي فـي الهيئـة العامــــة للضـرائب
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تحتل ضريبة الدخـل على نقل ملكية العقار خصوصية  عن بقية مصادر الدخل الاخرى وذلك لكونها تفرض على نقل ملكية العقار ومنافعه , حيث كانت تفرض الضريبة بموجـب قانون ضريبة الدخل رقم 113 لسنة 1982 والذي جاء هذا القانون غير بعيد عن مضمـون القانون رقم 95 لسنة 1959 وأهم مايلاحظ عليه بالنسبة لأرباح نقل ملكيـة العقـار أو نقل حق التصرف فيه هو أن الربح أو الخسارة الناتجة عن بيع العقار المسبوق بشراء يتـم عـن طريق القيمة أو البدل أيهما أكثر مطروحا" منه الكلفـة .

      كما منح قرار مجلس قيادة الثورة المنحل رقم 55 في 1/6/1998 أعفاءا" مطلقا" عـن دار السكن , ولحل كثير من المشاكل التي صاحبت تنفيذ ما ورد أعـلاه فقد صدرقرارمجلس قيادة الثورة المنحل المرقم 120 في 27/ 6/ 2002 مما يتطلب ألقاء الضوء على ما ورد في القرار لتقيمه وفق الظروف الحالية لبلدنا , وعليه سيتم أستعراض فكرة البحث من خــلال المباحث الأتيـة :-

المبحث الأول / تعريف الضريبة وعناصرها

المبحث الثاني / القواعد الأسـاسية للضريبة

المبحث الثالث / الضريبة على نقل ملكية العقار وفق القرار 120

المبحث الرابـع/ أثر التضخم على ضريبة نقل ملكية العقار

المبحث الخامس / تقدير قيمة العقار المباع مكتبيـا"

المبحث السادس / الأستنتاجات والتوصيـات

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Publication Date
Tue Mar 31 2020
Journal Name
College Of Islamic Sciences
The Department and its impact on polygamy
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The research talks about the interest and its impact on polygamy as a legitimate social psychological issue, where she talked about the concept of polygamy, and evidence of the legitimacy of polygamy, and clarify the conditions, and then touched on the great interests for which the law allowed polygamy, and mentioned some practical models in polygamy, including What is in the interest of men in pluralism, including in the interest of women in pluralism, including in the interests of both sexes in pluralism

 

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Publication Date
Mon Mar 15 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of Smartphones Addiction upon Primary School Pupil's Achievements at Al-Rusafa Educational Directorate in Baghdad City
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Objectives: To determine Smartphone addiction among primary school students and its impacts. The samples of the study were240primary school students in derived from stratified random sampling. The questionnaire was used to collect the data. The data were then an- analyzed using correlation statistics. It also caused a negative impact on demic performance of the primary school students.
Methodology: A cross- sectional study in assessment approach in applied in order to achieve the earlier stated objectives. The study was initiated from October 1st, 2019 to April 30th, 2020. Simple random sampling (probability) sample of (240) Pupils study In primary school at Al-Rusafa first directorate schools in Baghdad City.
Results: The study re

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Publication Date
Mon Jan 07 2019
Journal Name
Arab Science Heritage Journal
علـم الفلـك فـي التـراث العربـي الإسلامـي
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  يعد علم الفلك أحد العلوم القديمة، فقد إهتم علماء الفلك الأوائل بهذ العلم، تاركين بصماتهم عليه، ودعوا إلى عدم الخلط بين علم الفلك وبين التنجيم، وهو نظام يعتقد أن هناك علاقة بين الشؤون الإنسانية ومواضع الأجسام السماوية، حيث يختلف المجالان تماماً عن بعضهما، كما ناقش العرب عدم سكونية الأرض في مركز الكون، وإنها كانت محور إهتمام الفلاسفة كأبن سينا والرازي، ومن ثم العلماء الفلكيين كالبيروني والخوار

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Publication Date
Sun Oct 02 2016
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Driver and Posner Models in correcting Alternative Perceptions in Educational Psychology Material for the Students at the Institute of Fine Arts
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To achieve the goals, the researcher followed the design of equal and   independent groups of partial control and post-test . The research has chosen the Institute of Fine Arts in the area Almansour area as deliberate sample where three sections of students have been chosen and the   number of students is (69) students. The researcher conducted equivalence in the variables (age, and IQ , and the overall rate for grade III). in diagnostic phase,  (21) concepts of alternative    image out of (46) concepts have been identified in addition to the goals of formulation of acquisition concepts according to the three processes (definition, discrimination and application). Achievement test has been

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Publication Date
Mon Nov 26 2018
Journal Name
Arab Science Heritage Journal
حقوق حقوق المرأة فـي حضارة وادي الرافدين
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Centered importance of this study about the reality of women`s rights in ancient Iraq, showing the eagerness of kings and rulers in that period to formulation the laws and reforms inorder to ensure the rights of the parish of men, women and children and slaves and foreigners, with a focus on women's right to secure and protect their rights and not to be exploited, as n assential President element  in the formation of the family, and then the humanitarian community.

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Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Spatiotemporal Modeling in Wireless Communication Networks
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This study aims to analyze the flow migration of individuals between Iraqi governorates using real anonymized data from Korek Telecom company in Iraq. The purpose of this analysis is to understand the connection structure and the attractiveness of these governorates through examining the flow migration and population densities. Hence, they are classified based on the human migration at a particular period. The mobile phone data of type Call Detailed Records (CDRs) have been observed, which fall in a 6-month period during COVID-19 in the year 2020-2021. So, according to the CDRs nature, the well-known spatiotemporal algorithms: the radiation model and the gravity model were applied to analyze these data, and they are turned out to be comp

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Publication Date
Sat Nov 10 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of Behavioral, Psychological and Social Dimensions upon Juvenile Delinquency
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Objective: The present study aims at identifying the dimensions behind juvenile delinquency, and to identify their
socio-demographic characteristics of gender, age, and type of delinquency.
Methodology: A descriptive study was conducted in correctional schools in Baghdad City to identify the
behavioral, psychological, and social dimensions contributed to juvenile delinquency. The study sample consisted
of (50) juvenile delinquents, of them, 27 males, and 23 females whose ages range from (12 - 20) years. Those
delinquents live in males’ correctional school in Al-Shalichia, and females’ correctional school in Al-Karradah, in
Baghdad City. The study sample was selected in purposively. The study questionnaire was design

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Publication Date
Mon Dec 30 2019
Journal Name
College Of Islamic Sciences
The Holy Qur’an Approach to Evidence (Signs of branding as a template)
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The aim of the current research is to study a topic from the Qur’anic topics, few have researched it and realized its content, so people knew it in one name in the Qur’an in another name, and due to the ancientity of the topic and its contemporaneity, I wanted to write about it. The research has an introduction, three demands, and a conclusion with the most important results of the research:
As for the introduction: It was to indicate the importance of the topic and an optional reason for it.
As for the first requirement: it included the definition of reasoning, its divisions, and its characteristics.
As for the second requirement, it was to indicate the meaning, types, and methods of labeling it.
As for the third require

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Publication Date
Wed Nov 14 2018
Journal Name
Arab Science Heritage Journal
حديث حديث الحـب والدموع فـي الشـعر الأندلــسي (عـصر الطـوائف)
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The research study concerns the tears in the poetry of love in Andalusia has been prying analysis of poetic texts  which employed the poet of the word tears and on its behalf of crying and sadness

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Publication Date
Mon Feb 01 2016
Journal Name
Al-academy
Deploying of Animatic in TV Drama: محمد ثائر البياتي
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This research laid the recruitment & use of IT Animatic digital TV drama & inviting ways of working is simple &effective in the level of producing images especially in TV drama, so the entry of this technology has created the concepts of new technology, and simple & effective at the same time with high level of modernity & technical innovation, this research deals with three chapters that includes two topics the animatic modes & the stages of production , & what is the atheistic aspects that is provided by this technology with the researcher reviewing the use of some TV dramatic Production series that was mentioned through this research.Which afterwards the researcher has analyzed a sample that was selected fo

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