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التهرب الضريبي واثره على التنمية الاقتصادية في العراق

Highlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and eliminate it. Also suffer GCT of the problem of non-payment of tax owed by the taxpayer through the followers of various styles legitimate third parties. And that there are several factors that lead to continued which this leads to reduced tax revenues and therefore did not achieve the goals of economic development. And reduce the phenomenon of tax evasion is working to increase tax revenue and thus reflected positively on economic development. One of the most important conclusions reached by the research show that high tax evasion phenomenon negatively affects economic development projects and thus the loss in state revenue. And the success of the economic development process need to many resources to achieve such as taxes, fees, and revenues of state property, loans, and deficit financing. The most important recommendations reached by the research, the need to give full flexibility to run the Iraqi mechanics of the tax system in terms of increased state revenues in order to achieve economic and social development required. And the need to raise awareness of the tax being one of the fundamental means to combat evasion and the success of the process of economic development, and feeling designate that the contribution to pay the tax contribute to building the economic development process                                                                  

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Economics And Administrative Sciences
Effect of Public Debt on The Trade Balance in Iraq For The Period (2003-2021)

Despite the significant increase in public spending in Iraq, it was not directed toward the important sectors that have an important role in correcting the productive structure. Rather, most of the public expenditure was going to cover the required imports, or to face shocks, whether security or health, and this caused a continuous decrease in the volume of Iraq's exports of goods and services, as the aim of the study was to review the importance of public debt and its impact on the trade balance, as well as to know the economic policies that can contribute to strengthening the trade balance, as the study proved through the (ARDL) model that there is a direct relationship between the domestic debt and the net trade balance, and an invers

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Measure the impact of the age structure of the population on the gross domestic product in Iraq

   يهدف البحث إلى التعرف على The research aims to identify the effect ofاثر التركيب العمري للسكان على الناتج المحلي الإجمالي في العراق وتحديد الفئات العمرية من أطفال ومنتجين أي من هم في سن العمل والمسنين لأهمية ذلك لإغراض التخطيط الاقتصادي.إنeffectofeee age structure of the population on GDP in Iraq and determine the age groups of children and any of the producers wham are of working age and the elderly of the importance for the purposes of economic planning. نسبة الفئة العمرية Proportion of the age group (00- -4 4سنوات اقتربت من

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Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
The importance of improved forests in Iraq and their impact on the economic and social future

عانت الغابات في العراق قصوراً واضحاً في مجال إشباع حاجة السكان لمنتجاتها الرئيسية المتمثلة بالأخشاب ومنتجاتها الثانوية المتمثلة بالأغصان والأوراق والنباتات الطبيعية والحيوانات البرية ونواتجها الأخرى، مما يتطلب التفكير بمحاولة إيجاد سبل جديدة لحل هذه المشكلة الاقتصادية المرتبطة بعنصريها الحاجة للأخشاب والأموال المخصصة لتطويرها عموماً.

لقد دمرت مساحات كبيرة من الغابات وحرقت وقطعت من

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Publication Date
Tue Mar 19 2019
Journal Name
Political Sciences Journal
Rentierism effect on the democratic choice of the state In Iraq after 2003

The linguistic meaning of the verse in the Arabic dictionaries applies very much to the reality of rent and its effect. This is true of economic growth as a continuous increase in real per capita income in addition to the same thing. Therefore, development does not necessarily achieve a comprehensive and structural increase of the various economic sectors. As the rent came in the sense of a terrible land open Maim any fertilized. And the camel is a ma'aya and a ra'i: that is, it goes in the pasture and returns itself. This is similar to the extraction of oil after it is ready for investment and earn its revenue as soon as it exists or is extracted by external parties. If the rent is first linked to agriculture, especially the fertile lan

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
The Inauguration of Faisal Bin Al -husain as Iraq King (A Study of British Documents)

Husain as a king of Iraq.
This paper deals with the British communication with faisel . then Winston Churchill's speech in British common house .then fodlowed by arriving faisal to Iraq after that the referend um faisel .
The his claims of British maneuver lastly coronation on faisal & his inauguration as a king of Iraq.

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Measuring the Stability of Iraqi Banking System according to Basel III

Banking reforms in many countries have focused on the efficiency enhance of the banking sector, including Iraq, in terms of indicative steps based on recommendations, policies and standards developed by international organizations, foremost of which are Basel III. In this paper, it has tried to highlight the reforms in Basel III and the impact of these reforms on the stability of the banking system in Iraq. As the research derives its importance from the idea that the sound banking system consists of a group of banks capable of employing their assets and obligations efficiently in financial intermediation and enjoying financial solvency. The stability of the banking system is an important factor in achieving the leading role of t

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Publication Date
Sat Apr 10 2021
Journal Name
Journal Of Legal Sciences
Judicial control over the decisions of separation of heads of administrative units in Iraq

Legislation under study organized the judicial control over the decisions of the end of service heads of administrative units in Iraq,  since before the first amendment to the law of the governorates in the irregular province No. (21) for the year 2008 was the appeal before the Federal Supreme Court and after the first amendment became the decision to dismiss the governor and the governor The Governing Law stipulates that the Governor may appeal against his dismissal before the Administrative Judicial Court within fifteen days from the date of his notification. The law obliges the court to rule on the judgment with in (30) days The law did not provide for the governorates in force to appeal the dismissal decision،  and the law

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Publication Date
Mon Jul 01 2013
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The effect of social skill education program on adolescents in Baghdad, Iraq: a preliminary report

Background: In Iraq, adolescents confront challenges, external and internal factors and their life circumstances are exacerbated by threats to their physical and mental health.

Objective: To throw a light on training for life skills which in turn leads to promotion of adolescents physical and mental health.

Methods: A total of 120 adolescents participated in the study (50 of them were trained for life skills and the others act as control group) for the period April 2010 to Sept. 2011. Their age was 19 ± 2.4 years with male to female ratio of 1.4:1. The program consisted of several subjects concern with physical and mental health. Positive outcomes were determined. Scores

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Analysis of Regional Development in Abu Ghraib Municipality within the Available Sources

The judgment enjoys many potential sources. If we look at these sources with analytical view that enable us to identify the potentials of strength in them which is the existence of features that distinct each place from the other one, which can be considered opportunities that provide the designer and the planner the possibility to design and planning which is based on subs taken from the reality of the available data of the location.
At this point outstands the role of development sources as one of the processes of re-configuring the place which appear as a result of a reality that requires setting new goals for the society and to achieve these goals it takes observations dealing with the place policies that should be taken, so this

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of The College Of Education For Women
Applying Decisions’ Theory to choose an Alternative Factor for Spatial Development in Holy Karbala Governorate

It is very well known in the planning publications that when creating spacing development to a region or sub-region, it can be able to make more than an alternative consisting with the strategic directions overtaken from the actual development of region and the situational and developmental objectives needed. However, the difficulty facing the situational planning is in selecting one of these alternatives to be the best in order to make a balanced situational re-structure, and achieving the economic, social and civil objectives. The developmental situation elements in the regions and governorates, including (Karbala) impose themselves as situational power which implies the process of re-structural arrangement where the situational develo

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