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Estimating the impact of tax exemptions on achieving economic development in Iraq for the period (2015-2021): An Applied research in the General Authority for Taxes
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Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfare and an unfair distribution of natural resources. Do tax exemptions affect the achievement of economic development in Iraq, and to prove the research hypothesis, the research sample represented a group of companies covered by tax exemptions, numbering six companies. The financial data was studied and analyzed and its impact on the average per capita GDP as an indicator of economic development in Iraq for the period (2015-2021), and the research concluded that there is There is a long-term, non-linear positive relationship between corporate tax exemptions and economic development in Iraq. Increasing corporate tax exemptions by (1%) will lead to an increase in economic development in Iraq by (0.798%), while decreasing tax exemptions by (1%) will lead to a decrease in economic development in Iraq by (0.798%). (1.179%), and the research recommends It is necessary to direct exemptions towards vital economic sectors to encourage investment in them that contribute to increasing the gross domestic product and thus its average per capita share to achieve economic development in Iraq.

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Publication Date
Tue Jun 30 2015
Journal Name
Al-khwarizmi Engineering Journal
The Influence of the Magnetic Abrasive Finishing System for Cylindrical Surfaces on the Surface Roughness and MRR
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Abstract

Magnetic abrasive finishing (MAF) is one of the advanced finishing processes, which produces a high level of surface quality and is primarily controlled by a magnetic field. This paper study the effect of the magnetic abrasive finishing system on the material removal rate (MRR) and surface roughness (Ra) in terms of magnetic abrasive finishing system for eight of input parameters, and three levels according to Taguchi array (L27) and using the regression model to analysis the output (results). These parameters are the (Poles geometry angle, Gap between the two magnetic poles, Grain size powder, Doze of the ferromagnetic abrasive powder, DC current, Workpiece velocity, Magnetic poles velocity, and Finishi

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Publication Date
Fri Aug 26 2022
Journal Name
Journal Of Advanced Research In Hr And Organizational Management
The Role of the Talent Management Strategy in Achieving the Entrepreneurial Performance of the Organization
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The research aims to identify Determination talent management dimensions of (attracting talent, developing talent, directing talent, performance management talent, retain talent) in the entrepreneurial performance of the organization dimensions of (advance planning, efficiency, effectiveness), so search occupies the extreme importance of being treated important and recent issue of the performance Entrepreneuria, management talent, aware of the importance of the subject and expected results of the company surveyed, was an analysis of data obtained through field visits in addition to the questionnaire and interviews, highlights were the results that have been reached to take the sample into account all the management requirements knack of att

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Publication Date
Sun Jun 07 2009
Journal Name
Baghdad Science Journal
Mathematical Relationship between Temperature Change and the Changing Consumption of the Product and Kerosene Consumption Forecasting for these years (2005-2015)
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The aim of this study is to construct a Mathematical model connecting the variation between the ambient temperatures and the level of consumption of kerosene in Iraq during the period (1985-1995), and use it to predict the level of this consumption during the years (2005-2015) based on the estimation of the ambient temperatures.

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Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role Lean Accounting in Support Corporate Governance to Achieve a Competitive Advantage: An Application Study in Diala State Company for Electrical industrial
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        The modern business environment has witnesses tremendous developments as a result of the globalization of markets and economic openness and technological as well as the acquisition of the issue of corporate governance of great importance regarding it as one of the global innovations trends of control provisions on the management of companies as result of these developments ,increasing on competition between economic unit ,thus a decrease in market share because they do not take into account the response to the requirements of customers ,which kept her to search a modern management accounting methods to help them keep up with the changes and the availability of information for the various adminis

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Publication Date
Fri Nov 11 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The initiative of the Central Bank of Iraq and its impact on some banking activities provided by private Islamic banks
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Islamic banks are distinguished by providing banking activities that are unique in providing them from the rest of the other types of banks, and these activities are a group of banking services provided by the bank to its customers, whether these banking activities are tangible or intangible. At the same time, it is a source of bank profits, as Islamic banks impose a percentage of Islamic Murabaha on those banking activities , However, these banks have developed new services that they provide with the funds of the Central Bank initiative launched at the beginning of (2016) due to the economic conditions that befell the country due to the (financial security) crisis that the country faced in 2014. To put forward initiatives, and a

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Estimation of the demand function of ration card items in the light of IMF reforms
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The ration card system is a kind of support provided by the state to individuals through the provision of essential goods at subsidized prices during the period of war or crisis. For many years, the ration card was an essential source of food supplies to Iraqis, especially under the economic siege of the nineties, But after the events of 2003 and the passage of Iraq's political and economic changes required radical reforms in the ration card system according to the recipes of the International Monetary Fund. It was evident from the estimation of the demand function that the price did not have the greatest impact on this type of goods because the ration card items are subsidized by the government. There is also a

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Publication Date
Mon Jan 29 2024
Journal Name
Eximia
The cognitive and educational importance of the academic teacher for developing the applied skills of third-stage female students in the subject of teaching methods from their point of view
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The research aimed to prepare a measure of the importance of enlightenment, academic education, and applied skills for third-stage female students, including teaching methods from their point of view/College of Education and Sports Sciences/University of Baghdad/Al-Jadriyah. The researchers used descriptive description in the comprehensive research procedures, an appropriate methodology in achieving the research objectives, sufficient for interpretations, how important is the academic teacher’s knowledge of teaching methods for student learning, what are the roles that the learners have acquired from the academic teacher. The scale of importance and horror consists of 15 items. The research population includes female students of t

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Publication Date
Thu Jun 01 2023
Journal Name
Iraqi Journal Of Physics
Assessment of the Natural Radioactivity Levels of Soil Samples in IT1 Oil Reservoirs in Kirkuk City, Northeast Iraq
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In this study, gamma-ray spectrometry with an HPGe detector was used to measure the specific activity concentrations of 226Ra, 232Th, and 40K in soil samples collected from IT1 oil reservoirs in Kirkuk city, northeast Iraq. The “spectral line Gp” gamma analysis software package was used to analyze the spectral data. 226Ra specific activity varies from 9  0.34 Bq.kg-1 to 17  0.47 Bq.kg-1. 232Th specific activity varies from 6.2  0.08 Bq.kg-1 to 18  0.2 Bq.kg-1. 40K specific activity varies from 25  0.19 Bq.kg-1 to 118  0.41 Bq.kg-1. The radiological hazard due to the radiation emitted from natural r

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Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Analyzing indicators of the results of applying forecasting methods for production plans (A case study at the Diyala State Company for Electrical Industries)
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Economic organizations operate in a dynamic environment, which necessitates the use of quantitative techniques to make their decisions. Here, the role of forecasting production plans emerges. So, this study aims to the analysis of the results of applying forecasting methods to production plans for the past years, in the Diyala State Company for Electrical Industries.

The Diyala State Company for Electrical Industries was chosen as a field of research for its role in providing distinguished products as well as the development and growth of its products and quality, and because it produces many products, and the study period was limited to ten years, from 2010 to 2019. This study used the descriptive approa

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Proposal of Using Principle of Maximizing Entropy of Generalized Gamma Distribution to Estimate the Survival probabilities of the
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Abstract

In this research we been estimated the survival function for data suffer from the disturbances and confusion of  Iraq Household Socio-Economic Survey: IHSES II 2012 , to data from a five-year age groups follow the distribution of the Generalized Gamma: GG. It had been used two methods for the purposes of estimating and fitting which is the way the Principle of Maximizing Entropy: POME, and method of booting to nonparametric smoothing function for Kernel, to overcome the mathematical problems plaguing integrals contained in this distribution in particular of the integration of the incomplete gamma function, along with the use of traditional way in which is the Maximum Likelihood: ML. Where the comparison on t

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