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دور الاجراءات والتشريعات الضريبية في التهرب الضريبي
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تعد الضريبة مصدراً مهماً لتحقيق الاهداف الاقتصادية والاجتماعية والسياسية للدولة ولذلك فان مشكلة التهرب الضريبي تعد اهم المشاكل التي ينبغي معالجتها من خلال معرفة اسبابها . ان وجود مشكلة التهرب الضريبي في العراق يرتبط بمجموعة من الاسباب والدوافع الكامنة وراء ظهور هذه المشكلة والتي لا نستطيع ان نلقي بتباعها على تخلف النظام الضريبي من حيث تشخيص الاختلالات في الادارة الضريبية تارة بل يجب ابراز عيوب التشريع الضريبي ايضاً. ومن هذا المنطلق ياتي البحث ليبين دور الاجراءات والتشريعات الضريبية في التهرب الضريبي باربعة مباحث تضمن الاول منهجية البحث وتناول المبحث الثاني الاجراءات والتشريعات الضريبية وبيئة النظام الضريبي العراقي اما المبحث الثالث فتضمن مفهوم التهرب الضريبي واسبابه وخصص المبحث الرابع لعلاقة التشريعات والاجراءات الضريبية بالتهرب الضريبي من خلال استبانة اعدت من قبل الباحث لثلاث فئات (السلطة المالية ، الاكاديميين ، المكلفين) بالاضافة الى الاعتماد على المصادر والبحوث التي لها علاقة بموضوع البحث. واختتم البحث بعدد من الاستنتاجات التي تم التوصل اليها والتوصيات التي يمكن الاستفادة منها في مكافحة التهرب وتطوير العمل الضريبي.

Publication Date
Sat Mar 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
دراسة في مصداقية العائد على الاستثمار كمؤشر مالي لأسهم الشركات المدرجة في أسواق البورصة
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لطالما تُبنى قرارات الاستثمار في أسهم الشركات المدرجة في أسواق البورصة على خلفية المؤشرات المالية لها والتي عادةً مايتم إصدارها في نشرات سنوية معتمدة من قبل تلك الاسواق، إذ غالباً مايقوم المحللون الماليون بالاستعانه بها لتوجيه المستثمرين لإتخاذ القرارات المتعلقة بشراء أو بيع أسهم هذه الشركات.

لكنه على الرغم من ذلك تحدث إنهيارات كبيرة في أسواق البورصة بين فترة وآخرى وخير مثال على ذلك ما أ

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Dimensions Of Banking Service Quality and Its Rule On Customer's Satisfaction: Applied Study On Al- Rasheed Bank
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The purpose of this research is to recognize the relationship between the dimensions of  banking service quality and customer's satisfaction , through customer's evaluation of the level of service quality offered to them by Al – Rasheed bank. Also to determine the proportional importance of different dimensions of service quality. In addition to examine the relationship between banking service quality in its dimensions  and customer's satisfaction. (150 ) samples were distributed among the bank customers , only (130 ) samples were collected and good for analysis.

The results were analyzed and examined the hypothesis through a group of statistical methods. The most important results is the positive evaluation of the ba

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Weightings of Imam Ibn al-Mundhir               In his middle book in Sunan, unanimity and difference - the book of prayer
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The Imam Ibn al-Mundhir is likely in Shafi'i school. He has outlined some issues and disagreed with his doctrine. And that the vocabulary on which he relied on the weighting is correct and correct and I choose which I say. One of the most likely issues is the delay of Isha prayer to the darkness. And other issues simplified in the folds of research and study.

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Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
التهديدات المؤثرة على استقلال مراقب الحسابات: دراسة في مكاتب تدقيق الحسابات في سلطنة عمان
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The auditor plays a key role in economic life because of the confidence his report adds to the audited financial statements. In applying the various stages of the audit process, the auditor must maintain a high moral level that determines his type of commitment in his professional behavior before God first, And to the society at last in a way that supports its independence. On this basis, the aim of the research is to identify the threats that affect the independence of the auditor. To achieve the objective of the research, the hypothesis that there is a statistically significant relationship between the threats facing the auditor and his professional independence was formulated. In the light of testing the hypotheses of research it was

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Virtual ( Electronic ) Reference Services In Academic Libraries: Virtual ( Electronic ) Reference Services In Academic Libraries
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Abstract
This paper deals with the concept of electronic reference services in academic
libraries , showing forms of communications , training needs for reference librarians
and the role of the librarian in the new technological environment.

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Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
Russian politics and geographical variable fixed in under the geostrategic changes (A study in the geo-political perspective and geopolitics)
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The purpose of this study is to show the constants and variables geography in Russian
policy in light of variables geostrategic witnessed by the world, especially after the collapse
of the Soviet Union and the disintegration to fifteen Republic became the Russian Federation
and the heir to the Soviet Union, Geography particularly important because the impact of its
data in policy making less change ofothers, and explain the political choices cannot achieve
security through its relationship constants geographical (natural or human) paint forms of
economic activity and determine the points they national security. issue is the geographical
this or that country is determined by its policy also specifies the way in which

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Publication Date
Sat Jun 25 2022
Journal Name
Al-mağallaẗ Al-šāmilaẗ Li-l-ḥuqūq
The Intent to Harm Others as a Form of Abuse of Rights – A Study in Light of U.S. Law
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In a world of limited space, the owners are always surrounded by others next to them, and, consequently, there is hardly any activity which the owner may exercise on his land which would not affect the other owners. If he builds a building, that building may block the sun's rays or the air from the buildings next to it and owned by other people. And if he runs a business, the lands adjacent to that business may be overburdened with the accompanying noise or traffic. If oil is prospected in a land, the neighboring lands may be deprived of oil or their owners may be exposed to toxic fumes. Hence the importance of researching the intention of harming others, as it is one of the most important forms of abuse in the use of the right (especially

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Organizational renewal capabilities with the framework of Strategic leadership An Analytical comparative Research At some Hospitals in Baghdad
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Strategic leadership is the main source to enable organizations of excellence in light of turbulent environment, it is also the capabilities of organizational renewal organization’s ability to anticipate changes that take place or possible occurrence.

As a result of the many changes that characterize the environment where they operate researched hospitals, many of them began looking for ways to help it achieve a lot of their own competitive advantages.

The subject of organizational renewal capabilities of subjects that are not obvious interest in the Arab environment in general and Iraq in particular, and longer. The problem of the research and field presence of deficiencies in

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Crossref
Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
Electronic management and its role in streamlining work procedures at the University of Imam Mohamed Bin Saud Islamic University
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This study aims to identify the role of electronic management in simplifying the work procedures at Imam Muhammad bin Saud Islamic University. The study was based on the random sample of (366) individuals. The data were collected through interviews and questionnaire. The statistical tests were applied according to the data and the study hypotheses: Cronbach’s Alpha, mean, standard deviation, Z test, ANOVA. The study concluded numbers of results: Imam Muhammad bin Saud Islamic University applies electronic management in its administrative processes (planning, organizing, directing, controlling) to a very high level. There are substantial differences in the views of the sample me

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Publication Date
Sun Oct 14 2018
Journal Name
Arab Science Heritage Journal
الاجازات الإجازات في كتاب ((غاية النهاية في طبقات القراء)) لابن الجزري (ت833هـ)/ دراسة منهجية
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يمثل ابن الجزري احد علمائنا الذين كان لهم دور في التطور الثقافي والحضاري الذي شهده العالم الإسلامي آنذاك، ويعد كتابه هذا منهلا غزيرا لطلاب العلم لدراسته من النواحي كافة، وتشكل الإجازات إحدى حلقات الوصل في تراجمه ولها أهميتها من الناحية المنهجية ولها دور كبير في رفد كتابه هذا بكثير من الموارد التي لها أساسها احتوت على مادة كتبت بخط المجيز كان لها أثرها في دعم منهجية الكتاب،والمادة التي تشعبت في ضوء هذا الات

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