Preferred Language
Articles
/
jpgiafs-991
Strategic tax planning and its impact on reducing tax evasion
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
Antioxidant Activity of Endophytic Bacteria isolated from (Pyrrosia piloselloides) (L) M.G. Price
...Show More Authors

Endophytic bacteria produced analogous secondary metabolites of their hosts. Similarly, the ability to generate antioxidants is not an exception. Dragon scales (Pyrrosia piloselloides), an epiphytic plant of the Polypodiaceae family, are frequently overlooked. This research aims to isolate antioxidant-producing bacteria from dragon-scale fern leaves. The antioxidant activities were tested after the extraction procedure using ethanolic extract. Bacteria were characterized and selected as candidates for antioxidant production by screening for the production of total phenolic compounds. Antioxidant levels were determined utilizing the ABTS, FRAP, and DPPH techniques. The preliminary findings of the entire phenolic compound test rev

... Show More
View Publication Preview PDF
Scopus (5)
Scopus Crossref
Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Unifying The Evaluation Criteria Of Many Objectives Optimization Using Fuzzy Delphi Method
...Show More Authors

Many objective optimizations (MaOO) algorithms that intends to solve problems with many objectives (MaOP) (i.e., the problem with more than three objectives) are widely used in various areas such as industrial manufacturing, transportation, sustainability, and even in the medical sector.  Various approaches of MaOO algorithms are available and employed to handle different MaOP cases. In contrast, the performance of the MaOO algorithms assesses based on the balance between the convergence and diversity of the non-dominated solutions measured using different evaluation criteria of the quality performance indicators. Although many evaluation criteria are available, yet most of the evaluation and benchmarking of the MaOO with state-of-art a

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Mon Nov 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of women's job offer through entrepreneurship The case of Algeria
...Show More Authors

The aim of this scientific paper is to highlight the effective role of women working in economic development, especially those working in the entrepreneurial sector, which we see as encouraging at the macro-economic level and at the personal level, by highlighting their potential to help them enter the private labour market, value them and empower their role in the economic arena in order to win this bet to become productive and effective workers at all levels.

Through this paper, we will try to highlight the role of Algerian women's contribution to economic development through access to the world of entrepreneurship, and we will also try to find statistics on their success levels at the local and interna

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 30 2020
Journal Name
College Of Islamic Sciences
 The structure of the phoneme composition of the verses describing the servants of Rahman (verse 63-77) from Surat Al-Furqan
...Show More Authors

This study sheds light on the structure of the phoneme composition of the verses describing the servants of the Most Merciful in Surat Al-Furqan, and on how its silences, voices, and syllables are distributed, questioning and talking to them about their condition, their aesthetics, and the accuracy of Quranic employment for them, stemming from the presence of a strong, inseparable bond, and a close relationship between the voice and meaning As (i.e. the voice) is the nerve of speech, forming the basic building blocks of speech through synergy of syllables and syllables with each other, creating an audio context with a rhythm that is parallel, expressive, and in harmony with the content, as the vocal context and the fabric based on it are

... Show More
View Publication Preview PDF
Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
Features of the approach the Great Prophet Muhammad in Education
...Show More Authors

God sent the Prophet Muhammad as a teacher and promising harbinger {that is sent to the illiterate messenger reciting to them His signs and purifies them and teaches them the Book and Wisdom} [Friday: 2]; the wisdom of Baos Prophet him peace be and am back to teach people, - Education and therefore his life was very rich educational tactics And has passed the Prophet in different circumstances and conditions that can be experienced by a teacher or educator in any time, anywhere; there is no case of going through the educator or teacher only finds the same or similar or likened to, or close to it in the life of the Prophet peace be upon him Prophet has lived God's peace be upon his strengths and weaknesses, victory and defeat, he lived or

... Show More
View Publication Preview PDF
Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Border disputes between the countries of Latin America (1825 – 1884)
...Show More Authors

The common history of Latin America countries may contribute significantly to determine the initial beginnings of these States since the current borders are a reflection and drawing of the borders of Antarctica according to the divisions determined by the behavior of the Portuguese and Spanish colonialism as well as what the Pope originally called for in order to divide property between Spain and Portugal. A later change took place especially after the independence in the first quarter of the 19th century for the majority of those States which is something that imposed special consideration in the analysis and description of each of these States. There are constants and variables in this case where all the States share constants, while t

... Show More
View Publication Preview PDF
Publication Date
Sun Jul 17 2022
Journal Name
Al–bahith Al–a'alami
The Pocessing of Extremism’s Manifestations in the T.V Talk Shows : A Paper Extracted from A Masters Thesis
...Show More Authors

This study aims to know how and what is the media processing presented by the television talk shows for the religious extremism topics in terms of topics, hosted personalities, and ways to address this global phenomenon.

The study is based on descriptive research, and the researcher used the analytical-survey method, analyzing the episodes of (Awkar Al Dhalam) T.V Show which was presented on Al-Iraqiya News Channel, and (Islam Hur) T.V Show which was presented on Al-Hurra in 2019 with 25 episodes from each Show, The sample and research community was chosen with the intent to cover the research problem and its

The study reached several conclusions, including:

  • The various dialogs in the episo

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Jul 01 2018
Journal Name
المجلة الدولية للدراسات التربوية والنفسية
الخبرات الصادمة وعالقتها بالسلوك الفوضوي لدى عينة من طلبة المرحلة المتوسطة
...Show More Authors

هدفت الدراسة إلى الكشف عن العالقة بين الخبرات الصادمة والسلوك الفوضوي لدى طلبة المرحلة المتوسطة فضال عن التعرف على الفروق بين الطلبة في الخبرات الصادمة والسلوك الفوضوي على وفق متغير النوع )الذكور- اإلناث(، تألفت عينة الدراسة من )185( طالباً وطالبة، وتم تطبيق مقياسا الدراسة على العينة- مقياس الخبرة الصادمة ومقياس السلوك الفوضوي وهما )من إعداد الباحثان(، وقد أسفرت نتائج الدراسة عن: - إن طلبة المرحلة المتوسطة أظهر

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Third Order Differential Subordination for Analytic Functions Involving Convolution Operator
...Show More Authors

       In the present paper, by making use of the new generalized operator, some results of third order differential subordination and differential superordination consequence for analytic functions are obtained. Also, some sandwich-type theorems are presented.

View Publication Preview PDF
Scopus (7)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Sat Jan 01 2011
Journal Name
مجلة دراسات في التاريخ والاثار ,
unpublished cuneiform texts from regin the Larse daynisty Rem-sin
...Show More Authors

Cuneiform texts are the most important sources for our knowledge of ancient history and in all political, economic, social and religious fields, as the ancients left us thousands of these texts, which were found through excavations, and hundreds of these texts were stolen and smuggled out of Iraq, and some of these texts were returned after the Jordanian government confiscated them and returned them to the Iraqi Museum. Most of these cuneiform texts were economic texts. In this research, a group of these confiscated cuneiform texts was studied (their number was six texts bearing the following museum numbers, respectively (160609 - 160103 - 160290 - 160102 - 206650 - 206637) dating back to the time of the king of the Larsa dynasty, Rim-Sin (

... Show More