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.
The research deals with the important and modern two subjects, strategic leadership which have six demotions and knowledge management
(four demotions') . the gools & the research is to know the relation & the effect them in the oil ministry (project department) , the sample was (50) persons who works in the department the questionnaire was the tool of data gathering .
The research divided to four parties, the first to the theotical review of the research variables, the second to the research methrology, the third to analysis and discoed the empirical results the last to the conclusions and recommendations .
The conservatorship is a legal action to protect troubled banks from credit risk and bankruptcy risk that banks cannot hedge them .The Central Bank role has to protect the financial system from these risks by controlling and supervising. This research studied these risks and explained the role of The Central Bank. This research presented and analyzed the legal framework for supervision and the imposition of conservatorship bank to address the effects that have been achieved as a result of poor management and weak internal controls. Baraka Bank for Investment and Finance was a research sample to measure the financial ratios for the troubled bank, and analysis the results that led to put the conservatorship. The research depends on the hyp
... Show MoreThe Green Productivity topic is considered as one of the more conceptual novelty in the field of Production and Operations Management, and one of the least topics addressed in the literature competent, Green Productivity (GP) is a strategy for enhancing a business's Productivity and environmental performance at the same time, for overall socio - economic development, It is the application of appropriate techniques , technologies , and management systems to produce environmentally compatible goods and services. the research aimed to find the contribution of this concept for success the industrial Organizations.
... Show MoreThis research set to indicate the role of the opportunity cost in the overall economic development (human and social development) by selecting the most appropriate alternative for the growth of the country in exchange for sacrificing profit limits to achieve this growth and development of the country, especially in the present circumstances of the country and after studying the reality of the economic case for him, as the problem lies with don't selecting the best alternative that enhances the gross domestic product, which extends to promote overall economic development and revive the industrial and agricultural sectors, productivity is more like Impotent, versus sacrifice alternative consumption may bring more financially lucrative than
... Show MoreThis study aimed at accounting for the role of talents management in consolidating organizational learning process at the Yemeni General Corporation For telecommunication. To achieve the objective of the study, the researcher designed a questionnaire and administered it. The sample of the study consisted of (166) employees (General Manager, Manager and Department Head). They were selected randomly out of a total Population of (291) employees during the Year 2019. The descriptive analytic approach was used t reach conclusions.
The finding of the study revealed existence of effect of talents management dimensions, all together and alone, (talents polarization, talents development, talents maintenance and ma
... Show Moreﺣﻘﻮق اﻻﻧﺴﺎن ﺣﻘﻮق ﻣﺮﺗﺒﻄﺔ ﺑﺤﺮﯾﺔ وﻛﺮاﻣﺔ اﻻﻧﺴﺎن واﻟﺘﻲ ﺗﻀﻤﻨﮭﺎ اﻟﺴﻠﻄﺎت اﻟﻌﺎﻣﺔ وﺟﺎءت اﻟﻤﻮاﺛﯿﻖ اﻟﺪوﻟﯿﺔ واﻻﻗﻠﯿﻤﯿﺔ واﻟﺪﺳﺎﺗﯿﺮ ﻟﻠﺘﺄﻛﯿﺪ ﻋﻠﻰ اھﻤﯿﺔ ھﺬا اﻟﻤﻮﺿﻮع وﺑﻘﺪر ﺗﻌﻠﻖ اﻟﻤﻮﺿﻮع ﻓﻲ اﻟﻤﺮأة اﻟﻌﺮﺑﯿﺔ ﻋﺎﻣﺔ اﻟﻌﺮاﻗﯿﺔ ﺑﺸﻜﻞ ﺧﺎص، ان ﺣﻘﻮﻗﮭﺎ ﺗﺸﮭﺪ ﺗﻘﺪﻣﺎً ﻣﻠﺤﻮﻇﺎً ﻓﻲ اﻟﺴﻨﻮات اﻻﺧﯿﺮة ﻧﺘﯿﺠﺔ ﺛﻮرات اﻟﻮﻋﻲ اﻟﺤﺎﺻﻠﺔ ﻓﻲ اﻟﻮﻃﻦ اﻟﻌﺮﺑﻲ، اذ ﺷ
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The aim of the research is to develop specific skills of 21 century, one schedule, renewable: (sex, years of experience, academic degree) from the viewpoint of the research sample. The descriptive tool was used to collect information for research purposes. It was applied to a sample of (339) male and female teachers in Al-Ardhah governorate schools to teach Jazan. The application was carried out in the second semester of the year 1442 AH. The research concluded with a set of results, the most important of which are: the approval of the sample members to a large extent on the expressions of the role of school leaders in the practice of developing male and female teachers in acquiring these three skills fr
... Show MoreMunicipalities.
Abstract
The purpose of this research is to measure the impact of regulatory flexibility dimensions (formal and authoritarian procedures) to achieve response to the requirements of high performance dimensions (the effective recruitment, intensive training, motivate employees, participation of workers) in the general municipal Directorate as one of the directorates of the Ministry of Municipalities and Public Works. For the purpose of this measure it has been selected sample composed of 88 individuals from the research community represents the levels of assistant general manager of department heads and managers of people and some of the staff to answer the questionnaire prepared for the purpose Hama
... Show MoreThe influence of culture on accounting systems and practices, including financial reports and accounting information through the values identified by Gray and derived from social-cultural values, and the four accounting values were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values in improving financial performance through attention to the values of accounting culture, this research
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The research has discussed the public relations as dependent variable of its branch dimensions( confidence , commitment, control and satisfaction ) and the governmental service quality as independent variable of its branch dimensions (response, dependency, emphasis, tangibility and sympathy), and the research problem has represented by weakness of service quality presented to the customers dealing with company, which is observed via field co-existence of the researcher, where he observe that the quality presented in the company services, are inappropriate with the customers expectations level, also there is weakness of attention and recognition by the