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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
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Study the Effect of Arabidopsis thaliana Extract on Reducing Blood Glucose Level in Diabetic White Albino Mice
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This study was designed to evaluate the effect of aqueous extract of Arabidopsis thaliana seeds on reducing glucose level for white albino mice. Twenty adults mice were used, divided randomly into four groups (five mice per each group). The first group (normal mice) was administrated with 0.1 ml of distilled water as a control, the second group (normal mice) was administrated with 0.1 ml of the plant extract, whereas the third and fourth groups (diabetic mice) were administrated with single dose of alloxan (150 mg/kg of the body weight) to induce diabetes, and the fourth group was administrated with 0.1 ml of the plant extract for 10 days, then blood glucose level was measured for all of the experimental animals (diabetic and no

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Crossref
Publication Date
Thu Mar 31 2022
Journal Name
Journal Of The College Of Education For Women
Human Properties of Singapore’s People and their Impact on the State Might
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The research aims to study some of the human characteristics of the state of Singapore to know the impact of these characteristics on the strength of the state, its development and. The research included two aspects, theoretical and analytical, using the descriptive analytical method, force analysis method, as well as the historical method. The data was analyzed according to mathematical equations, including the size of the country's population, the extraction of the population growth rate and the concept of age structure, where some indicators related to this concept have been explained. The researcher reached a set of results, the most important of which were: that the population size of the state of Singapore in the period between (19

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Comparison Study of Electromyography Using Wavelet and Neural Network
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In this paper we present a method to analyze five types with fifteen wavelet families for eighteen different EMG signals. A comparison study is also given to show performance of various families after modifying the results with back propagation Neural Network. This is actually will help the researchers with the first step of EMG analysis. Huge sets of results (more than 100 sets) are proposed and then classified to be discussed and reach the final.

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Publication Date
Fri Dec 23 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Impact and Association of Anaemia Severity and Its Treatment With Quality of Life of Breast Cancer Patients in Malaysia
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Anaemia is a crucial issue among cancer patients and need to be treated properly. High incidence of anaemia in patients with cancer have been associated with several physiological manifestations, leading to decreased quality of life (QOL).

The current study aimed to assess the severity of anaemia, evaluate the current treatment guideline of anaemia, and to determine the association between the level of anaemia and its treatment on quality of life of breast cancer patients in Malaysia. This prospective study conducted among breast cancer patients in multicancer centers in Malaysia including three follow ups after receiving their chemotherapy. Clinical data were collected from their medical records and at each follow up, they asked

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The importance of cash flow statement in reducing credit risk and liquidity: بحث تطبيقي في مصرف الرشيد
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Banks face different types of banking risks that limit the performance of its functions and achieve its objectives, including the financial risk that is based on current research into two types including a credit and liquidity risks. And established credit risk due to the possibility of delaying the borrowers to fulfill their obligations to the bank when due or non-payments on according to the terms agreed upon, while liquidity risk arises as a result of the inability of the bank to fund the financial needs, any inability to provide cash to pay its obligations short on credit without achieving tangible loss or the inability to employ the funds properly and show the liquidity risk in the event of inadequate cash inflows to the bank for an

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Crossref
Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
The Impact of Fear and Rational Appeal Scam Techniques on Individual Susceptibility
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Scams remain among top cybercrime incidents happening around the world. Individuals with high susceptibility to persuasion are considered as risk-takers and prone to be scam victims. Unfortunately, limited number of research is done to investigate the relationship between appeal techniques and individuals' personality thus hindering a proper and effective campaigns that could help to raise awareness against scam. In this study, the impact of fear and rational appeal were examined as well as to identify suitable approach for individuals with high susceptibility to persuasion. To evaluate the approach, pretest and posttest surveys with 3 separate controlled laboratory experiments were conducted. This study found that rational appeal treatm

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Scopus (2)
Scopus Clarivate Crossref
Publication Date
Tue May 16 2023
Journal Name
Political Sciences Journal
Institutional Reality Construction: Principles of its Construction and Functions of Language in its Production; Diplomacy as a Model
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This study aims to answer a significant problem of social sciences and philosophy: How do we construct an institutional reality such as diplomacy with an objective recognizable existence? The study assumes that the ability to build institutional reality is based on our biological capacity, as it takes different forms in all the institutions we construct. The study takes the theory of the American philosopher John Searle as an approach to examining the assumption. The study sums up important findings; cultures, although they share the biological capacity on which they produce institutional realities, differ in the form of the value standards on which the institutional realities are based. The study recommends the need of Arab social resea

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Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Organizational Tactics An Approach to Strategic Agility A field study in a sample of mobile operators in Iraq
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The current research dealt with the issue of organizational skillfulness as an entry point to reach strategic agility. The study has been tested in Iraq's mobile operators - Asia Cell, Zain Iraq and Cork Telecom. The study was applied to a sample of (93) managers distributed at various levels of management (board members, general managers, commissioners, department managers, people managers, unit managers, office managers). The survey used the questionnaire as a key tool for collecting data and information as well as personal interviews. It has sought to test a number of hypotheses related to correlation and influence relationships between the variables of the study, in order to answer the questions related to the problem of stud

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Crossref (3)
Crossref
Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Internal banking supervision requirements and their impact on the development of electronic accounting information systems: Applied research in a sample of Iraqi private banks
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      Despite the availability of information technology banking features and benefits of the banking sector, they involve many risks and challenges and put in the face of the administrative authorities and regulatory institutions in the banking system, organizational matters and control sensitive and bear direct responsibility for conducting independent assessments of their regulatory and information and determine the degree of its durability and its ability to confront problems imposed by the technical challenges and technological .
And the success of the administrative authorities and regulatory institutions in achieving its objectives in the management of risks and threats oversight resulting from the act

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Crossref
Publication Date
Fri Jun 20 1930
Journal Name
College Of Islamic Sciences
Prison and imprisonment   And their impact on the strengthening of power In the Qur'anic perspective
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Prison and imprisonment  
And their impact on the strengthening of power
In the Qur'anic perspective

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