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.
Project deal with the study of the suitability of the planning standards of the select sites for sports facilities for the holy city of Karbala and the extent of convergence and divergence between these standards and points of strength and weakness in each of these standards.
It was found that there was a lack of the role given to the sports as a kind of luxury does not deserve to spend money and efforts, and was then incorporated with a lot of entertainment services by planners.
أعلى النموذج
<
... Show More
This paper presents a meta-heuristic swarm based optimization technique for solving robot path planning. The natural activities of actual ants inspire which named Ant Colony Optimization. (ACO) has been proposed in this work to find the shortest and safest path for a mobile robot in different static environments with different complexities. A nonzero size for the mobile robot has been considered in the project by taking a tolerance around the obstacle to account for the actual size of the mobile robot. A new concept was added to standard Ant Colony Optimization (ACO) for further modifications. Simulations results, which carried out using MATLAB 2015(a) environment, prove that the suggested algorithm outperforms the standard version of AC
... Show More
(22)
The role of relaxation program for reducing anxiety of patients in dental clinic
The research aims to identify the most important concerns that led to the increase of interest in the topic of corporate governance and specifically highlighting the role of the audit committees of the Administration Board in reducing the risk of the auditor and the rationalization of professional judgments، in particular about accepting the assignment and setting the fees of the audit process by extrapolating global experience in this area ، and a field study is conducted for a sample of private Iraqi banks to evaluate the role of audit committees constituted currently per with bank law no. (94) of 2004 and to be acknowledged with actual performance of these committees and their role in recommending the n
... Show More
The research aims to verify the Role of Internal Auditing in Assessing the Risks of Strategic Operations (Acquisition) and then reflect on management decisions. Since all corporations wish to expand, growth and domination of the market may expose them to multiple risks that lead to failure. The research assumes two main hypotheses. First, there is no role for internal audit in evaluating the strategic operations (acquisition). Second, there is no relationship between internal auditing in assessing the risks of strategic operations (Acquisition) and management decisions. The data was collected by using a questionnaire distributed to a group of private bank employees. The statistical analysis regarding research rejected the two hyp
... Show More
(1)
God Almighty set out to build mosques, and he commanded to seek their architecture, and the competition for them, and allocate them with types of worship that are not valid in others, and to preserve their sanctity and not to be degraded and taken for mundane purposes and special benefits, because they are considered one of the most prominent features of Islam and the rituals of Islamic society, so this research came to show the rule Sharia in various and contemporary issues that are needed by the imams of the mosques, their rulers, and those responsible for them. Among the issues in which they have examined comparative juristic research and reached the most correct opinion are:
Building mosques over or under buildings and factories i
The current research aims at identifying the new marketing directions that in the picture because if the changes and challenges that face the business nowadays, these effect on the future of the new product.
The problem of the research concentrate on the new marketing activities and how to make it appropriate between the product and the market's need, and to fulfill the needs and desire of the customer and it's importance for achieving the economical goals of the organization for a long relationship with the customer.
The resume of the research is about the impact of nowadays marketing and it's effect on knowing the customer instead of concentrating on the important roll of mark
... Show More
(2)
This research is seeks to state the role of Green Human Resources Management Practices and their dimensions (Green Employment and Selection, Green Performance Assessment, Green Training & Development and Green Compensation and Stimulation Systems) in strengthening the Strategic Positioning in the Nongovernmental Hospitals in Erbil city, and aims to analyze the relationship between Green Human Resources Management Practices and Strategic Positioning and to show the impact of Green Human Resources Management Practices in determining the Strategic Position.
It is depended on a questionnaire as key tools for achieving data, as designed on
... Show More
(1)
The Sultanate of Oman is located in the far southwest of the Arabian Peninsula and enjoys a distinctive geographical location as it overlooks the Arabian Gulf and the Gulf of Oman. The Sultanate has good relations with various countries of the world and enjoys an important regional position. At the beginning of 2020, Sultan Qaboos bin Said died, and Haitham bin Tariq assumed power after him, according to the will of his cousin, the late Sultan. The new Sultan had held some important positions before 2020, including: Minister of Heritage and Culture since February 2002, Chairman of the Supreme Committee for the Future Vision (Oman 2040), Secretary-General of the Ministry of Foreign Affairs, Undersecretary of the Ministry of Foreign Affairs f
... Show More