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.
Many researchers tried to prevent or reduce moisture damage and its sensitivity to temperature to improving the performance of hot mix asphalt because it is decreasing the functional and structural life of fixable pavement due to the moisture damage had exposed to it.
The main objective of this study is to inspect the effect of (fly ash “3%, 6%, 12%”, hydrated lime”5%, 10%, 20%” and silica fumes”1%, 2%, 4%) referring to previous research by the net weight asphalt cement as a modified material on the moisture and temperature sensitivity of hot mix asphalt. This was done using asphalt from AL-Nasiria refinery with penetration grade 40-50, nominal maximum size (12.5) mm (surface course) of aggregate and on
... Show More
(5)
This study reveals the impact of critical reading on viewers understanding and astatic judgment at artworks. And aims to find out the reasons and motives behind their issuing of these judgments towards artworks.
The study adopts the qualitative method as two pre and post interviews were conducted and analysed according to a thematic analysis method.
The results show that critical reading contributes to their understanding of the content of artworks and the message that the artist would like to convey to the recipient audience. and directs them towards the aesthetic judgment that is based on full understanding of the philosophical contents of the artwork, which, in turn, contributes to the development of artistic culture and a
As asphalt concrete wearing course (ACWC) is the top layer in the pavement structure, the material should be able to sustain stresses caused by direct traffic loading. The objective of this study is to evaluate the influence of aggregate gradation and mineral filler type on Marshall Properties. A detailed laboratory study is carried out by preparing asphalt mixtures specimens using locally available materials including asphalt binder (40-50) penetration grade, two types of aggregate gradation representing SCRB and ROAD NOTE 31 specifications and two types of mineral filler including limestone dust and coal fly ash. Four types of mixtures were prepared and tested. The first type included SCRB specification and
... Show MoreBackground: The emergence of vaping as a popular alternative to traditional smoking has raised concerns regarding its potential impact on oral health. specifically affects the oral health of dental students, who are not only consumers of these products but also future practitioners tasked with educating patients on oral hygiene and health risks. purpose: This study investigated the dental and oral health impact of VAPE among male dental students. Methods: A self-administered questionnaire comprising 20 questions was meticulously designed to gather relevant data about their VAPE use and its implications on dental and oral health. Results: 43% of participants reported using VAPE, predominantly employing salt nicotine (48.8%) over free
... Show More
Acid treatment is a widely used stimulation technique in the petroleum industry. Matrix acidizing is regarded as an effective and efficient acidizing technique for carbonate formations that leads to increase the fracture propagation, repair formation damage, and increase the permeability of carbonate rocks. Generally, the injected acid dissolves into the rock minerals and generates wormholes that modify the rock structure and enhance hydrocarbon production. However, one of the key issues is the associated degradation in the mechanical properties of carbonate rocks caused by the generated wormholes, which may significantly reduce the elastic properties and hardness of rocks. There have been several experimental and simulation studies regardi
... Show More
(23)
(19)
(16)
(1)
Directional Compact Geographic Forwarding (DCGF) routing protocol promises a minimal overhead generation by utilizing a smart antenna and Quality of Service (QoS) aware aggregation. However, DCGF was tested only in the attack-free scenario without involving the security elements. Therefore, an investigation was conducted to examine the routing protocol algorithm whether it is secure against attack-based networks in the presence of Denial-of-Service (DoS) attack. This analysis on DoS attack was carried out using a single optimal attacker, A1, to investigate the impact of DoS attack on DCGF in a communication link. The study showed that DCGF does not perform efficiently in terms of packet delivery ratio and energy consumption even on a sin
... Show More
(5)
(1)
he current research aims to analyze the relationship and the level of influence of labor relations in reducing the cases of job withdrawal in private colleges in Baghdad. (265) individuals from department heads, university professors, and teaching staff in (7) private colleges located in the capital, Baghdad, and based on the Stephen Thompson equation for small samples, the sample size was determined by (157) teachers, and the questionnaire was adopted as a main tool for collecting data and information After ensuring the validity and reliability of its contents, and to test the relationship of influence, correlation and interaction between the research variables, two main hypotheses were formulated from which (5) sub-hypotheses eman
... Show More
Background: Leishmaniasis is important public
health problem owing to its impact on morbidity
and mortality and difficulties in application of
effective control measures.
Objective: The aim of the study is to evaluate the
using of impregnate bed nets in the control of
leishmaniasis.
Methods: The study was conducted throughout
the years 2004 and 2005, in Diala Governorate
(about 60km north-east Baghdad). This is the first
study in Iraq for evaluation of the impregnated bed
net in control of leishmaniasis. Two villages were
selected to achieve this aim. The nets were
distributed for the first village to be used by their
population. The second village was served as
control.
Results: The
... Show More