In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft Drinks Company and Asia Cell Company. The research aimed to measure the effect of the voluntary disclosure of companies on tax evasion in the companies of the research sample and for the period from 2011 to 2015 through the results of analyzing the level of practice of the searched companies for the voluntary disclosure. The absence of a trace of voluntary disclosure in tax evasion and the research summarized the variation and difference in the rates of voluntary disclosure for companies between sectors. There is no specific or converging level, which means that each company has its own unique policy, culture and awareness of adopting and practicing optional disclosure regardless of the sector in which it operates. And Iraqi private shareholding companies, based on the results of the analysis of the financial reports of the companies, the research sample practiced tax evasion at different rates The most important thing is the adoption of the optional disclosure measurement model proposed in this research as a basis for measuring the optional disclosure, as it is a measure that includes many financial, insurance, industrial and service sectors and activating the role of the supervisory and supervisory authorities, in the forefront of which is the tax administration represented by the General Tax Authority and reducing the opportunities and volume of manipulation in financial reports and imposing penalties Strict and deterrent against those who violate the tax law and infringe on it and try to present misleading financial data by enacting many judicial rulings and high fines
In the field of research in the investment of gas fields, this requires that we first look at the center of the contracting parties in terms of the guarantee means granted to them under the contract, which constitute a means of safety and motivation to enter as major parties in the investment project. In turn, we will discuss the minimum guarantees, which are the most important guarantees granted to each of the two parties to the contract, namely the national party and the investor.
Because it is obligatory for every Muslim to pay attention to the jurisprudence of his religion in order to achieve goodness thereby
He is guided to the paths of light.
One of the most important topics of Islamic jurisprudence is marriage. Because it relates to the life of every member of society, the engagement is one of the prerequisites for marriage, and whatever is related to what is important is important. It also contains many matters and details, so we wanted to write a study in it that understands its tasks so that the Muslim is aware of his religion.
And let him stay away from situations and customs that contradict our true religion. We have adopted approved books that are widely circulated among the majo
... Show More(لا مجتمــــع الا وبـــــه قـــــانو ن ) مقولـــــه اطلقهـــــا فقیـــــه رومـــــا القدیمـــــة ( شیشـرون ) فالقـانون لـیس ولیـد الیـوم وانمـا منـذ بـدء الخلیقـة بـدأت حاجـة الانسـان الـى قواعـد سـلوكیه یـنظم بهـا حیاتـه ویـرى بهـا حـدود حریتـه بحیـث لاتتجـاوز هـذه الحریة الى حدود حریة الاخرین٠واذا كانـــت المؤسســـیة ودولـــة القـــانون مـــن اهـــم معـــاییر الانتمـــاء الـــى العصر الحـدیث یـأت الخ
... Show MoreThe difference and pluralism among members of the same society is a fact undeniable and ignored, passed by the Quran, and confirmed by the Sunnah of the Prophet Mohammed in more than one occasion, so that the Apostle r placed a document included in its terms an agreement with the Jews, and recognized the coexistence between Muslims and Jews, which stems from the great principle of a tolerance, which recognizes the rights of others and the freedom to believe what is believed to be right, so it was incumbent upon us, and we live in rivalry repulsion and jealousies to recognize the principle of coexistence with the other, and accept it in accordance with the legitimate controls with pride of belonging to the Islamic religion, in this sense
... Show Moreالواقعية في قصص يهوشاع كتان
Al-Jahiz is considered one of the scholars who had a great participation
in building the Arab scientific heritage, through his scientific
contributions that
In conclusion, I should mention that a lot of Alabaltrathih disappeared and no longer practiced in the present invention of alternatives to it like a game Almsra practiced by children for many generations by Almsra wooden, replaced Almsra-mail, or game Aledo.
حقوق الانسان في الدستور الامريكي
This research aims to highlight the prophetic approach in civilized coexistence, and to show what society was like in the time of the Prophet, and specifically after the sakha and the writing of the newspaper (prophetic document) which established the rules of civilized coexistence, and there is no doubt that God almighty created all nations and different peoples according to Human nature, this difference has been recognized by the duty of coexistence and acquaintance without abolishing each other, coexistence and recognition of the other and respect for its particularities result in a state of dialogue between cultures and civilizations and paves the way for their meeting instead of clashing, as well as contributing coexistence to make
... Show Moreالادب في اللغة ملكة تقصي من قامت به عن كل ما يشبنه
او هو حسن الخلق وفعل المكارم
او الظرف وحسن التناول
او الالتزام لما يندب له الانسان(1) .
وقد كثر استخدام هذه اللفظة في التراث فقيل ادب الطبيب ، وادب الوزير، وادب القاضي ، وادب المائدة ، وادب الخط ، وادب المعلم والمتعلم ، وادب المعلم في نفسه وفي درسه ،وادب المتعلم مع استاذه وادب البحث والدرس.