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.
English ابحث عن مقالات و مجلات ... تحليل علاقة ثقافة المنظمة بلازمة من منظور الفردبة - الجماعية أ.د زكـريا مطلك الدوري، أ.د سـعـد علي العـنزي، أ. يعرب عدنان السعيدي مجلة كلية بغداد للعلوم الاقتصادية الجامعة 2009, المجلد 2, العدد 20, الصفحات 107-122 الخلاصة تتعدد وجهات النظر بشأن الاسباب والمعالجات الممكنة للازمات، وان هذا الاختلاف يرجع بالاصل إلى تنوع المداخل التي يعتمد عليها الباحثين في تناول الظاهرة أو الموضوع. وضمن هذا
... Show Moreشهدت معظم المدن السومرية أزدهاراً أقتصادياً خلال عصر أور الثالثة ،أنعكس ذلك من خلال النصوص المسمارية المكتشفة ذات المضامين الاقتصادية المتنوعة ومنها (وصولات تسلم Bullae) التي تميزت بعصر أور الثالثة بأشكالها المتعددة ومنها: الكروية والمربعة والمستطيلة والمثلثة والمضلعة ومعظمها يحتوي على طبعات أختام فضلاً عن أنها تكون مثقوبة طولياً لغرض التعليق.
The field of autonomous robotic systems has advanced tremendously in the last few years, allowing them to perform complicated tasks in various contexts. One of the most important and useful applications of guide robots is the support of the blind. The successful implementation of this study requires a more accurate and powerful self-localization system for guide robots in indoor environments. This paper proposes a self-localization system for guide robots. To successfully implement this study, images were collected from the perspective of a robot inside a room, and a deep learning system such as a convolutional neural network (CNN) was used. An image-based self-localization guide robot image-classification system delivers a more accura
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the pursue of social systems history present to us solid evidence that the collapse of that systems be caused by either the stagnancy aftermath maturity or unreal intellectual foundation which lead to sudden collapse, while the capitalism can avoided that intellectual damages due to its dynamic system with appropriate auto adaptation mechanism and use it excellently in the right time.
The globalization had excrete (as one of the capitalism adaptation mechanism) its own targets and its methods in framework of multinationals corporations which consist with capitalism states that employed the international organizations to reconstruction the global economy to serve such targets. So the glob
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Water scarcity is one of the most important problems facing humanity in various fields such as economics, industry, agriculture, and tourism. This may push people to use low-quality water like industrial-wastewater. The application of some chemical compounds to get rid of heavy metals such as cadmium is an environmentally harmful approach. It is well-known that heavy metals as cadmium may induce harmful problems when present in water and invade to soil, plants and food chain of a human being. In this case, man will be forced to use the low quality water in irrigation. Application of natural materials instead of chemicals to remove cadmium from polluted water is an environmental friendly approach. Attention was drawn in this research wor
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Islamic civilization derived its religious law from Quran and sunnah which took care of human as a benefit person in life and how it treat with it , and because the civilization takes care of human , it would take also in his health , manners ,body and this is the aim of Islamic civilization ,all religious emphasize on Islamic laws and on helping poor people or weakness one.
The purpose of this preliminary study is to verify the possibility of using Iraqi Zahdi date palm biomass as a resource for biogas production, methane in particular using thermophilic anaerobic digestion with waste water treatment activated sludge. Moreover, is to investigate the influence of extra nutrients addition to the digestion mixture. Biogas was captured in sealed jars with remote sensing modules connected to computer with integrated program to record the gas pressure continuously. A total gas pressure with 67% Methane was produced from date pulp waste fermentation with a yield of 0.57 Lit for each gram volatile solid of substrate. Addition of 1% yeast extract solution as nutrient increased Methane yield in liters by 5.9%. This i
... Show Moreهدف الدراسة معرفة التأثير السمي التراكمي للأعلاف الملوثة بالحنطة المتفحمة على أفراخ فروج اللحم .اجري هذا البحث في مختبرات الصحة الحيوانية التابعة لوزارة العلوم والتكنولوجيا استعمل 78 فرخاً لهذه التجربة قسمت إلى ستة مجاميع ربيت في أقفاص خاصة أعدت لهذا الغرض. تم تغذيتها يوميا على أعلاف ملوثة حسب برامج التغذية المتبعة , تمثلت المجموعة الأولى بمجموعة السيطرة والتي غذيت على عليقه تحوي الحنطة
The chemical properties of chemical compounds and their molecular structures are intimately connected. Topological indices are numerical values associated with chemical molecular graphs that help in understanding the physicochemical properties, chemical reactivity and biological activity of a chemical compound. This study obtains some topological properties of second and third dominating David derived (DDD) networks and computes several K Banhatti polynomial of second and third type of DDD.
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Praise be to God, Lord of the worlds, and prayers and peace be upon our master Muhammad and upon his family and companions.
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The research dealt with an important and critical era in the history of the Seljuk State of the Romans in Asia Minor, as that country, after the assumption of Sultan Ghiath al-Din Kehsaru II in the year 634 AH / 1236 CE, was subjected to the constant Mongol threat, so the research came marked with (the Seljuk State of Rome in Asia Minor and the Mongol invasion 634 - 708 AH / 1236 - 1308 AD) The research showed the succession of the Seljuk Sultans to the rulers whose rule after the death of Sultan Alaeddin Kikbad was weak and subject to the authority of the Mongols