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Strategic tax planning and its impact on reducing tax evasion
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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.

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Publication Date
Sun Jan 01 2023
Journal Name
8th Engineering And 2nd International Conference For College Of Engineering – University Of Baghdad: Coec8-2021 Proceedings
Effect of uncontrolled dewatering on adjacent building
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Publication Date
Fri Nov 28 2025
Journal Name
Iraqi Journal Of Science
Intrusion Detection Approach Based on DNA Signature
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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Interdisciplinary Mathematics
On Tˉ-pure sub-acts over moniods
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The notion of a Tˉ-pure sub-act and so Tˉ-pure sub-act relative to sub-act are introduced. Some properties of these concepts have been studied.

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Publication Date
Tue Aug 23 2022
Journal Name
Int. J. Nonlinear Anal. Appl.
Face mask detection based on algorithm YOLOv5s
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Determining the face of wearing a mask from not wearing a mask from visual data such as video and still, images have been a fascinating research topic in recent decades due to the spread of the Corona pandemic, which has changed the features of the entire world and forced people to wear a mask as a way to prevent the pandemic that has calmed the entire world, and it has played an important role. Intelligent development based on artificial intelligence and computers has a very important role in the issue of safety from the pandemic, as the Topic of face recognition and identifying people who wear the mask or not in the introduction and deep education was the most prominent in this topic. Using deep learning techniques and the YOLO (”You on

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Publication Date
Sun Mar 01 2009
Journal Name
The Third International Conference Of The College Of Science –university Of Baghdad
On Maximal solution of nonlinear operator equation
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Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Engineering
Skull Stripping Based on the Segmentation Models
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Skull image separation is one of the initial procedures used to detect brain abnormalities. In an MRI image of the brain, this process involves distinguishing the tissue that makes up the brain from the tissue that does not make up the brain. Even for experienced radiologists, separating the brain from the skull is a difficult task, and the accuracy of the results can vary quite a little from one individual to the next. Therefore, skull stripping in brain magnetic resonance volume has become increasingly popular due to the requirement for a dependable, accurate, and thorough method for processing brain datasets. Furthermore, skull stripping must be performed accurately for neuroimaging diagnostic systems since neither non-brain tissues nor

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
On Training Of Feed Forward Neural Networks
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In this paper we describe several different training algorithms for feed forward neural networks(FFNN). In all of these algorithms we use the gradient of the performance function, energy function, to determine how to adjust the weights such that the performance function is minimized, where the back propagation algorithm has been used to increase the speed of training. The above algorithms have a variety of different computation and thus different type of form of search direction and storage requirements, however non of the above algorithms has a global properties which suited to all problems.

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
F-Compact operator on probabilistic Hilbert space
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This paper deals with the F-compact operator defined on probabilistic Hilbert space and gives some of its main properties.

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Publication Date
Sun Mar 04 2012
Journal Name
Baghdad Science Journal
Adsorption Study for Trifluralin on Iraqi ? –Alumina
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Equilibrium adsorption isotherm for the removal of trifluralin from aqueous solutions using ? –alumina clay has been studied. The result shows that the isotherms were S3 according Giels classification. The effects of various experimental parameters such as contact time, adsorbent dosage, effect of pH and temperature of trifluralin on the adsorption capacities have been investigated. The adsorption isotherms were obtained by obeying freundlich adsorption isotherm with (R2 = 0.91249-0.8149). The thermodynamic parameters have been calculated by using the adsorption process at five different temperature, the values of ?H, ?G and ?S were (_1.0625) kj. mol-1, (7.628 - 7.831) kj.mol-1 and (_2.7966 - _2.9162) kg.

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Publication Date
Fri Nov 11 2022
Journal Name
Al-mansour Journal
Text Cryptography Based on Three Different Keys
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Secure information transmission over the internet is becoming an important requirement in data communication. These days, authenticity, secrecy, and confidentiality are the most important concerns in securing data communication. For that reason, information hiding methods are used, such as Cryptography, Steganography and Watermarking methods, to secure data transmission, where cryptography method is used to encrypt the information in an unreadable form. At the same time, steganography covers the information within images, audio or video. Finally, watermarking is used to protect information from intruders. This paper proposed a new cryptography method by using thre

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