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
The Mesopotamian soil is muddy and fertile, and so from ancient eras Iraqis used mud in their building, settlements and architecture in different methodologies according to the nature and the function of the building that was either in its pure form or by mixing it with other materials such as straw . also as raw bricks in different ways either for the whale building or parts of it, or for the finishing parts such as roofing for instance. In this research these different forms and methodologies will permeate through out a chosen examples of historical building, rural buildings and settlements and ancient buildings as well as some current uses of mud in the structures and building in standing cities, this in order to conclude some
... Show MoreThe state did not witness the emergence of independent bodies because of the nature of the ruling regimes that were characterized by political tyranny represented by the king at the time, as is the case with Greece and the Greeks and Persia and the Romans and others. As for the Islamic state, which emerged later, it saw the emergence of what looks like independent bodies that we see today, There was the so-called Diwan Al-Hesba and the Ombudsman's Office as an independent body from the Islamic State, which operated independently to support the oppressed and the equitable distribution of financial resources, even though it was headed by well-known governors of justice and honesty. A state in the modern era, many countries, especially in E
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Faith is a feature of the Mesopotamian population, since the ancient Mesopotamian was a believer and obedient to his God in any case, and this encouraged the emergence of some of the phenomena interpreted by historians as an integral part of the civilization and ancient history of this country, and these phenomena are the phenomena of the deification of kings for themselves, The first phenomenon was a personal endeavor for the uniqueness of power, sometimes to correct some mistakes in societies to balance the state, and civil rule is independent of religious rule, and the second was the result of divination and predictions of omen, in the case of any bad harbinger of the king, such as the occurrence of eclipse To the sun or a lunar eclip
... Show MoreSustainable development is longer that meet the needs of the present generation without compromising the ability of future generations to meet their own needs as it seeks to harmonize economic, social, Why research aims to check the availability of a proposed program takes into account the evidence and scrutiny of financial commitment and performance audit in accordance with the dimensions of sustainable development (economic, environmental, social and institutional) to measure the extent of the province on the needs of current and future generations, The problem with research that there is no audit program ensures the audit of financial statements, commitment and performance of health services in order to achieve sustainable development
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Obstruct:  
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عرص كتاب البرلمان في العراق (دراسة للواقع .. وتأملات في المستقبل)
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This study dealt with the basics of financial inclusion in terms of concept, importance and objectives, The empowerment of women financially and bank,and then the relationship between financial inclusion and women, and determine the requirements of inclusion Financial resources for women. The analytical descriptive method was used for data, which included reviewing and analyzing information And data in economic and financial literature. The study: reached a number of conclusions, the most important of which are Financial inclusion contributes to women's financial and banking support, as there is a positive relationship between financial institutions Banking and women's access to financial and banking services, thus playing a role i
... Show MoreThe purpose of research is highlighting the role of tax expenses in promoting direct foreign investment in Iraq, The main objective of the increase in the field of tax expenses is to manage the competition in the production of goods and services locally, in addition to the various qualities of the economical. As the search contributes to the idea of the role of the policy of the tax expenses in the promotion of foreign companies operating in Iraq. The analytical and transparent transparency used by adoption of cases of the relevant body of the tax body. For each image or form of tax expenses have been reliably related to the promotion of direct foreign investment, the taxpayers highlighted the annual controls, tax cuts as the sample was
... Show MoreThe novels that we have addressed in the research, Including those with the ideological and political ideology, It's carry a negative image for the Kurds without any attempt to understand, empathy and the separation between politics and the people, The novels were deformation of the image, Like tongue of the former authority which speaks their ideas, Such as (Freedom heads bagged, Happy sorrows Tuesdays for Jassim Alrassif, and Under the dogs skies for Salah Salah). The rest of novels (Life is a moment for Salam Ibrahim, The country night for Jassim Halawi, The rib for Hameed Aleqabi). These are novels contained a scene carries a negative image among many other social images, some positive, and can be described as neutral novels. We can
... Show MoreTerrorism is a serious problem for many societies today. This research aims to identify the impact of terrorism and displacement crisis on human security, which was a shock to the Iraqi society in terms of its impact on the psychological, social and economic conditions of the individual, family, and society. The variety of methods of carrying out the terrorist operations that resulted from the phenomenon of human displacement witnessed by Iraq since the middle of 2014. This phenomenon has its demographic, political and social dimensions.
In order to achieve the goal of this study and the importance of the subject, the social survey method was used by selecting a sample of 200 IDPs in a compou
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