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, and the research problem is summarized in the extent to which the tax system follows the strategic planning of taxes in order to achieve the tax objectives and the effectiveness of this planning (strategic planning) in reducing tax evasion, and therefore the research sample was taken to include (specialists, workers, and taxpayers) and it was The sample is 105 individuals, and accordingly the study came out with results, the most important of which are; The importance of strategic planning in relation to reducing tax evasion, the existence of a weak correlation that is close to being of medium strength with a statistical significance between strategic planning and its importance in reducing tax evasion reflects the lack of interest of the sample in question in strategic planning, there was a significant statistically significant effect between strategic planning For taxes and the reduction of tax evasion, the decrease in the relative importance of taxes in general for the state, especially in the financing aspect, if, during the past 15 years, its contribution to the state’s general budget did not reach 4%, which is less than a shy percentage. The increase in tax revenues is an unreal increase, as it is As a result of the increase in government spending and the increase in inflation rates.
The research deals with the Presidents of the Christians who called themselves (Ghaltka) in the book titled (orient chirsy patriarchs) that talked about their scientific practical biography adding to) that their completeness on the position of Ghaltka with its decrees and caliphs who were contemporaries to them ,as well as their places, deaths, cemeteries and their accomplishments In accordance with the powers granted to them and also it mentions the situation of The Abbasid caliphate with them and with the sons of their sect .
This research will deal in a simple way with the concept of urban expansion and taking the decision to sign the spatial signature of residential investment projects in order to reach through them in a real way to the extent of the proportionality of the decision taken, in light of the fulfillment of the conditions that must be met in the matter of making the decision of the spatial signature of the residential investment project and the extent of commitment to them, in which the conditions are: (Ease of access to services and transportation, adequacy of services, commitment to urban land uses) when establishing the investment project represented by the Al-Ayad residential project in the Hittin neighborhood of Al
... Show Moreمشكلة البحث :-
ظلت رغبة الانسان في المعرفة وفهم الكون الذي يعيش فيه ، ملازمة له منذ المراحل الاولى لتطور البشرية ، فالانسان بما يتمتع به من امكانات وقدرات وطاقات كامنة استطاع عن طريق تفاعله واحتكاكه الدائم والمستمر والخلاق مع البيئة المحيطة به ان يلاحظ ، ويتخيل ويتذكر ويفكر ويخطط ويبتكر ، مستفيداً من اخطائه في التعرف عليها ، وفي زيادة قدرته على التحكم فيها وتحسينها وتطويره
... Show Moreان نجاح رياض الاطفال في تحقيق اهدافها يتوقف الى حد كبير على معلمة الروضة التي تزود الطفل بالخبرات ، فهي تمثل الام البديلة للطفل ، وتقع على عاتقها مسؤوليات نفسية واجتماعية واخلاقية نحو اطفال الروضة ، لدلك فان معلمة الروضة تقوم بعدة ادوار في رياض الاطفال ، فهي ممثلة لقيم المجتمع وتراثه التي تسعى الى غرسها في الطفل .
وعليه فان ليس كل من تتقدم للعمل في رياض الاطفال تصلح ان تكون معلمة ناجح
... Show Moreهدف البحث إعداد تدريبات تزامن ما بين السايكو وتمرينات القوة الوظيفية للاعبي كرة القدم، والتعرف على تأثيرها في القدرة الانفجارية للرجلين، وفي مهارتي المناولة الطويلة والركلة الركنية للاعبي كرة القدم، ليفترض الباحث بإنه توجد فروق ذات دلالة إحصائية بين نتائج الاختبارات القبلية والبعدية لمجموعتي البحث التجريبية والضابطة في كل من القدرة الانفجارية للرجلين لمهارتي المناولة الطويلة والركلة الركنية في كرة القد
... Show MorePolitical terminology differs from any other type of terminology not only in the presence of political terminology, but also in content, structure, functions and the recipient who perceives it. Taking this into account, it is inappropriate to consider the semantic difficulties of translating Russian-language political terms solely at the semantic level. In our opinion, it is inextricably linked with the lexical, syntactic and grammatical levels. If we combine all 4 levels, then the following translation techniques can be distinguished: lexical borrowing (transcription / transliteration, tracing); modulation; generalization / concretization; omission / addition; descriptive translation; conversion [Komissarov 2013]. One of the most
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he is one of the most prominent Arab personalities who contributed in the Arab Muslim world, scholars and historians who appeared in the seventh century AH - the thirteenth century AD, contributed to enrich the Arab scientific heritage in his distinguished book “The Wonders of Creatures and the Strangeness of Existences” because it contained what God Almighty created and the oddities on dry land and water
Education received the attention of the monarchy in Iraq, especially after the developments that the country witnessed after Iraq gained independence and joined the League of Nations in 1932 AD in all political, economic and cultural aspects. In this regard, due to its distinguished geographical location, where the atmosphere, the natural environment and the religious and political standing were available, which made it a center of attraction for most Iraqi families and political figures.
The Ceramic was a part from the humanitarian production that masseure the development and promotion of the Nations through decades. The Ceramic development involve wide and more techniques. One of these techniques that appear through the developmental centuries, the ( Alkaro Ceramic )technique, this technique depended the simplicity that comitted on religions thoughts through their development and its origin, so it had connected with these religions thoughts and had transmitted to the differnt Nations and they development in it to stay as a connection to the original key although its a way to keep them from adoption a new path. The tracker of the Ceramic fine art through its modernal level could knew and touched the Enormons transformati
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This research sheds light on the development that has occurred on the use of press pictures in the Iraqi press by analyzing the form and content of the images used in (Al-Sabaah) newspaper for the 2012 model. The researcher's interest in this topic for what represented by the press picture of a way to highlight and attract the reader's attention to the substance journalist who represents the goals behind the newspaper publishing.
This research is divided into three sections. The first one dealt with the methodological framework of the research, and the second part addressed the aspect of press pictures and its history and technological development, while the third section devoted to the study of the development of the form and co
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