Tax is an important financial resource that the state depends on in all its economic, political, and social fields. Nevertheless, the role of the tax is highlighted in raising tax revenues and influencing economic variables, such as savings, consumption, investment, and employment. The tax was taken as an important tool to stimulate investment in industrial projects because of this activity's important role in raising the efficiency of economic development and reviving the national economy, as many industrial investment laws were enacted and the most important thing included was exempting industrial projects from all taxes and fees (5-10) years, and an exemption Profits from income tax for a period of 5 years starting from the year in which the first profit is achieved and according to a certain percentage and the nature of the project on the one hand, and to support the industrial sector on the other hand, although the tax exemptions represent a loss of state revenue. However, in order to grant it an exemption, the state is supposed to encourage individuals to direct their capital in industrial projects that enjoy tax permits
This paper investigates the interaction between fiscal and monetary policy in Iraq after 2003 using the prisoner’s dilemma.The paper aims to determine the best form of coordination between these policies to achieve their goals; payoff matrix for both policies was constructed. To achieve the purpose, the quantitative approach was applied using several methods, including regression, building payoff matrices and decision analysis using a number of software.The results of the monetary policy payment function show that inflation rate has an inverse relationship with the auctions of selling foreign currency and a positive relationship with the government’s activity, while the fiscal policy function shows that real growth is positively
... Show MoreSeveral specimens of the avocet, Recurvirostra avocetta L. are found infected with
Himantocestus gigantivcus sp. nov. ( Cestoda , Diploposthidae) . This cestode is related to H.
blanksoni Ukoli 1965 but easily differentiated from it in having longer and wider strobila,
larger size of testes but lesser in number, cirrus situated in the middle of mature segment
histead of anterior third and slightly posterior to the middle in gravid segment instead of the
middle , ovary and vitelline gland are larger , and the uterus has more branches.
Abstract
Public debt has posed a major challenge to both developing and developed countries, which has focused attention on the optimal limits (threshold of debt) and its determinants.
The study examines the effect of the Public bank debt on the foreign reserves and the work of the foreign reserve as a limitation on the process of bank debt (part of the internal debt) for the period (2017-2004), in addition to finding the type and nature of the relationship between them according to the hypotheses of the study, Public bank debt and foreign reserves.
The study was based on data from the Iraqi banking sector, which showed that Iraq has a foreign reserve in line with internat
... Show MoreExpansion the engineering consultancy offices in the universities of Iraq, about (14) offices, leading to increas the competition between them, especially after the great trends of Iraqi government agencies to use the academic experiences and their efficiencies in general, due to non-existence of the engineering qualification in the government institutions to do the engineering designs ,supervision of projects and other engineering works which are practicing by the engineering consultancy offices in order to get the best performance of the work.Within this serious competition, needing a specific approach to enable government agencies to choose the optimal and alternative consultancy office to meet specific project and not rely on cronyis
... Show MoreDust storms are typical in arid and semi-arid regions such as the Middle East; the frequency and severity of dust storms have grown dramatically in Iraq in recent years. This paper identifies the dust storm sources in Iraq using remotely sensed data from Meteosat-spinning enhanced visible and infrared imager (SEVIRI) bands. Extracted combined satellite images and simulated frontal dust storm trajectories, using the Hybrid Single Particle Lagrangian Integrated Trajectory (HYSPLIT) model, are used to identify the most influential sources in the Middle East and Iraq. Out of 132 dust storms in Iraq during 2020–2023, the most frequent occurred in the spring and summer. A dust source frequency percentage map (DSFPM) is generated using ArcGIS so
... Show MoreIn this study, the genus Xylocopa Latreille, 1802 (Hymenoptera: Apidae) was revised. There were 4 species registered in our investigations: X. hottentotta Smith, 1854; X. olivieri Lepeletier, 1841; X. pubescens Spinola, 1838 and X. valga Gerstäcker, 1872, the first species was described as being found for the first time for the insect fauna of Iraq, which were obtained from Solanum melogena L. flowers. Key to the species was constructed and supported by figures of the main diagnostic characters and some morphological features, illustrated and compared with other species, which are recorded in the current survey.
A survey statistician for cholera in Iraq for 1980 and until 2003 show that cholera is endemic in Iraq and that the highest number of casualties recorded in the years 1998-1999 and increasing spread of the disease during the wars in hot climates, wet a study bacteriological used where circles selective and tests Alkouhaoah examinations serological system
A survey and revised checklist of the species belonging to the family of Compositae for the specimens which are collected and deposited previously at the herbarium of the Iraq Natural History Research Center and Museum, in addition to the current specimens collected for the period 2016-2021. A total of 85 species belonging to 49 genera and 16 tribes are revised with their synonyms, locality, and distributions, flowering and fruiting period.