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Measuring the tax gap resulting from the application of the direct deduction method and its reflection on the financial objective of the tax: Applied research in the General Directorate of education in Diyala
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The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, the descriptive and analytical approach was used, the researcher recalculated the income tax imposed on a sample of employees of the Diyala Education Directorate, and calculated the tax gap  between the tax due and the tax actually paid.

 One of the most important findings of the researcher in the practical side is the existence of a tax gap between the tax due and the tax paid, and the most prominent factors leading to this difference are the inaccuracy of the tables sent by the General Tax Authority to government sector departments, and the low efficiency  The professionalism of some accountants based with deduction, one of the most prominent recommendations recommended by the researcher is to amend the direct deduction tax schedules issued by the General Tax Authority in line with direct deduction instructions No. (1) for the year 2007 and in the interest of the tax community and the General Tax Authority alike, ,  In addition to employing information technology through the use of an accounting program that can calculate the withholding tax  and terminate these calculation errors to reach the full collection of the tax due.

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Publication Date
Sun Jul 03 2016
Journal Name
Journal Of Educational And Psychological Researches
مشكلات تدريسيي ومحاضري المواد التربوية والنفسية والاجتماعية في الكليات الاختصاص في جامعة بغداد للعام الدراسي 2013/ 2014من وجهة نظرهم وطلبتهم
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    Sought researcher to try to detect the type and size of the problems detected in or discovered or exposed or trying to find solutions to them as teachers and lecturers who are studying the educational, psychological and social articles in college studying these materials, whether the jurisdiction or extra materials, and clarified language definitions and terminology for search terms, indicating the importance of research into the problem of these either for teachers or for their students, and prepared a questionnaire organization questions open to get a clear responses and the Organization of the kind of problems faced by the lecturers and their students who are dealing with the educational, ps

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Publication Date
Wed Jun 08 2022
Journal Name
Translation & Linguistics
مفهوم المكان والزمان في قصائد ماكسيمس لجارلس اولسن
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يركز البحث على قصائد ماكسيمس للشاعر جارلس اولسن.تعتبر هذه القصائد ابداع غير تقليدي ونادر حيث استطاع الشاعر من خلالها ان ياخذ القارىء في عمليه مستمرة لشخصية واحدة في مكان واحد وهو جلوسستر.ان قصائد ماكسيمس مقسمة الى ثلاث مجلدات تقرأ كقصيدة واحدة . تقرأ هذه السلسلة من القصائد بسياق شخصي وسياسي ووجداني. تركز الدراسة على فكرة الوقت والمكان حيث تظهر القصائد بانوراما من المناظر الطبيعية والاشخاص والنماذج بصوره مس

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Publication Date
Wed Sep 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
معوقات تطبيق معايير الجودة في الجامعات الأردنية الخاصة
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This study took place during the first semester 2006-2007 at the same time the Jordanian universities were getting ready to receive the American team sent by QAA to check out the defects in the educational system of these universities, the researchers concentrated on the practical study more the than the theoretical study, the theoretical study covered the understanding of quality & quality in education  as well as the authorities responsible for the regulations & quality standards such as QAA ,JMOHE, Al-Hussein Fund For Excellence. The main problem which faced the Jordanian private universities was the conflict in objectives between profitability & qualitative output which was because of lack of long tem strategic plann

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Publication Date
Wed Feb 05 2020
Journal Name
مجلة العلوم السياسية
قراءة فكرية سياسية في التاؤيل الباطني عند الإسماعيلية
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ان للإسماعيلية اهمية كبيرة في التاريخ الاسلامي والفكر السياسي الاسلامي , لما شغلته من حيزٍ كبيرٍ من حيث التنظير و الكتابة و من حيث التطبيق و الممارسة للسلطة السياسية من خلال اقامة دولتهم المنشودة في مصر (الدولة الفاطمية ) , اذ جعلت لنفسها فكراً خاصاً بها وحاولت ان تنشره في بلدان مختلفة من العالم الاسلامي واليوم حضورهم موجود وفاعل ولكن يكتفه الغموض و السرية . وان اهم ما ميز فكرهم السياسي هو اعتمادهم على التأويل ا

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
التدخل السوري في لبنان وإشكالیة العلاقة السوریة – اللبنانیة
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The relation ship between Syria and Lebanon is a distinguished one
because of the cultural social geographic and historical common factors. So
that, Syria considers that Lebanon has a stratieyical depth for it, especially its
conflict with (Israel) does end and parts of its lands still under the occupation
of the Zionist thus, any conflict in Lebanon between parties and ethnics
groups could be considered an important influence on the bases of the Syrian
policy. Moreover the issue of Palestine which is considered the central issue
for Syria and Arab as whole. In addition to some of the political movements
that happened in the region itself. It could be said that Syrian interference in
Lebanon has a positive infl

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Publication Date
Tue Mar 01 2016
Journal Name
المصرية للدراسات القانونية والاقتصادية
مدى تحقق المنافسة غير المشروعة في حق المؤلف
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Publication Date
Fri Sep 01 2006
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
نظام المعلومات المحاسبية ودوره في عملية اتخاذ القرارات
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يرجع تاريخ الاصلاحات الادارية إلى سبعينات القرن الماضي  ،ولاسيما الندوة التي عقدت لبحث العوامل المؤثرة في انخفاض الانتاجية عام 1976، وعملية ترشيق الاجهزة الادارية للدولة عام 1987.

            ان بحثنا الموسوم (نظام المعلومات المحاسبية ودوره في عملية اتخاذ القرارات) يتم عرضه في فرعين مترابطين، هما:

  • المحاسبة نظام معلومات.
  • الادارة صانعة للقرار.<

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Publication Date
Wed Jan 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
الضريبـــــــــــــة البيئيـــــــــة ودورها في الحد من التلوث البيئـــــــــــــــي
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Despite the growing interest in the subject of the environment and environmental pollution and the increasing of scientific studies to measure the environmental cost, but it still suffers shortcomings and incompleteness due to the difficulties facing the process of measuring of these costs , Due to lack of the possibility of determining the monetary value to it.

             The research began trying to develop solutions to the problem of the research , which is the actual measuring nothingness of environmental pollution for research sample plant and It’s comparison to local and international environmental pollution standards , for the purpose of adoption in the imposi

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
البُنى السَّردیة في شعر امرئ القیس دراسة تحلیلیة
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There is no doubt that the narrative form is a mixture of many elements that it
becomes so hard to differentiate between them. Thus, to differentiate between those
elements we must understand the job of every element; and that is the structure of narrative
form in the artistic frame of the old Arabic poem.
Poetry, as the readers confirm, is strongly related to a lot of arts. The rhetorical
form is related to the art of drawing and photography, the rhythm- the core of poetry- is
related to music, its structure to the art of architecture, its tension to drama as it consist of
internal conflict between its elements and ingredients, and the poetry has a narrative
element which relates it to the art of narration and it

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Publication Date
Thu Jan 16 2014
Journal Name
د.زينب ميثم علي
فاعلية التناص في التشكيل النصي لأدب جمعة اللامي
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كشفت دراسات ما بعد البنيوية والتطور الحاصل في الدراسات النقدية عن مقدار التداخل بين النصوص في انتاج الظواهر الادبية ، وخير ما يكشف هذا التداخل هو المنهج الذي يركز على دراسة التناص ولاسيما في النصوص التي تتشكل على وفق التناص الواعي الذي الذي يتألف من مجموعة نصوص ادبية يتفاعل فيها نص الكاتب مع نصوص اخرى.