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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
Wed Jul 01 2020
Journal Name
International Journal Of Pharmaceutical Research
Synthesis, characterization of new Schiff base compounds contains 5H-thiazolo[3,4-b][1,3,4] thiadiazole and study its biological activity
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A new derivatives of Schiff bases connected with 5H-thiazolo[3,4-b][1,3,4]thiadiazole ring 5a-c were prepared via many reactions starting by treating 1,4-phenylene diamine 1 with chloroacetylchloride to prepared compound 2, then reaction with p-hydroxybenzaldehyde to synthesize compound 3 then, this was reacted with thioglycolic acid and thiosemicarazide to giveN,N-(1.4-phenylene)bis(2-(4-(2-amino-5Hthiazolo[4,3-b][1,3,4]thiadiazol-5-yl)phenoxy)acetamide) 4. Compound 4 was treated with different aromatic aldehydes to give a new derivatives of Schiff bases containing 5H-thiazolo[3,4-b][1,3,4]thiadiazole ring 5a-c. The synthesized compounds were characterized using FTIR spectrophotometer and 1H NMR spectroscopy and the biological activity of

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Scopus
Publication Date
Mon Jul 10 2023
Journal Name
Journal Of Engineering
Experimental Study of Pre-Cast Reinforced Concrete Deep Beams (Hallow Core section) Retrofitting with Carbon Fiber Reinforced Polymer (CFRP)
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Experimental programs based test results has been used as a means to find out the response of individual elements of structure. In the present study involves investigated behavior of five reinforced concrete deep beams of dimension (length 1200 x height 300 x width150mm) under two points concentrated load with shear span to depth ratio of (1.52), four of these beams with hallow core and
retrofit with carbon fiber reinforced polymer CFRP (with single or double or sides Strips). Two shapes of hallow are investigated (circle and square section) to evaluated the response of beams in case experimental behavior. Test on simply supported beam was performed in the laboratory & loaddeflection, strain of concrete data and crack pattern of

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Crossref
Publication Date
Fri Nov 21 2025
Journal Name
Advances In Science And Technology Research Journal
Application of you only look once algorithms to crop production management using unmanned aerial vehicles and computer vision systems
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Global date palm production is steadily increasing and adopting technologies such as unmanned aerial vehicles (UAVs) and deep learning can reduce costs, save time, and improve productivity. To address this issue, the authors have proposed an innovative approach that uses UAVs for high-resolution aerial imaging. These images, collected by the Department of Computer Engineering at Al-Salam University in Baghdad and the Institute of Machine Design, Faculty of Mechanical Engineering, Poznan University of Technology, support improved orchard management, palm counting, and yield estimation. Precise spraying and pollination are also facilitated and accelerated, reducing overall cultivation costs. The proposed methodology involves processing captur

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Scopus Crossref
Publication Date
Thu Jan 30 2025
Journal Name
Iraqi Journal Of Agricultural Sciences
FIRST RECORD OF RED ALGAE POLYSIPHONIA SUBTILISSIMA (MONTAGNE, 1840) (FAMILY: RHODOMELACEAE) COLLECTED FROM KARACHI COAST PAKISTAN (NORTHERN ARABIAN SEA).
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This study presents a detailed morphology and taxonomic study of Polysiphonia subtilissima collected from Abdul Rehman Goth, Karachi coast, Pakistan. Polysiphonia is a filamentous heterotrichous red algae, characterized by its branching structures and attachment mechanisms. P. subtilissima is notable for its broad salinity tolerance and wide distribution across marine and freshwater ecosystems. This research provides an in-depth examination of the internal and external structures of P. subtilissima, contributing to its systematic study and documenting its first recorded occurrence in Pakistani coastal areas, bordering the northern Arabian Sea. The findings enhance the understanding of the species taxonomy and its ecological role in

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Publication Date
Thu Jul 15 2021
Journal Name
University Of Samarra
Preparation, Diagnosis and Biological ‎Efficacy of new Ligands Derived from ‎Succinyl Chloride and Their Metal ‎Complexes and non metallic
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The purpose of my thesis is to synthesis two new bidentate ligands ‎which were used to prepare series of metal complexes by reacting the ‎ligands with (M+2 = Mn, Co, Ni, Cu, Cd and Hg) ‎ ‎ Succinyl chloride was used as starting material to synthesis two ‎bidentate ligands (L1) and (L2) by reaction it with 4-chloroaniline ‎‎(L1) and ‎ ‎ (4-aminoacetophenone) (L2) in dichloromethane as a solvent, that ‎are:‎ ‎(L1) = N1,N4-bis (4-chloro phenyl ) succinamide ‎(L2) =N1,N4-bis(4-acetylphenyl)succinamide ‎ The new ligands were characterize by using spectroscopic study ‎‎(Fourier-transform infrared spectroscopy (FT-IR), electronic spectra ( ‎UV-Vis) ,nuclear magnetic resonance(1H,13C-NMR), Mass spectra ‎

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Publication Date
Fri Jan 01 2016
Journal Name
Ibn Al-haitham Jour. For Pure & Appl. Sci.
Synthesis and Characterization of Some New Mixed- Ligand Complexes Containing Schiff Base and 3-Picoline with Some Metal Salts
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Some metal ions (Mn+2, Co+2, Ni+2, Cu+2,Zn+2 and Cd+2) complexes of quodridentats Schiff base derived from (2-hydroxy benzaldehyde and 4,4'-methylenedianiline as primary ligand and 3-picoline (3-pic) secondary ligand have been synthesized and characterized on the basis of their 1H ,13C-NMR, FT-IR, UV-Vis spectroscopy, conductivity measurements, elemental analysis, and magnetic moments, metal to ligands ratio in all complexes has been found to be (1:1:2) (M:Schiff base:3-pic), Schiff base behaves as neutral tetra dentate ligand with (N2,O2) system from the results obtained, the following general formula has suggested for the prepared complexes [M+2(2-mbd)(3-pic)2] and octahedral stereochemistry, Where M+2 = (Mn , Co , Ni , Cu , Zn and Cd), 2

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Extraction and estimation of curcumin compounds from turmeric (Curcuma longa) rhizomes by using different variables (solvent, time and temperature).
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The study aimed to investigate the effect of different times as follows 0.5, 1.00, 2.00 and 3.00 hrs, type of solvent (acetone, methanol and ethanol) and temperature (~ 25 and 50)ºc on curcumin percentage yield from turmeric rhizomes. The results showed significant differences (p? 0.05) in all variables. The curcumin content which were determined spectrophotometrically ranged between (0.55-2.90) %. The maximum yield was obtained when temperature, time and solvent were 50ºC, 3 hrs and acetone, respectively.

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Crossref
Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Al-nahrain University Science
Synthesis, Spectroscopic and Antibacterial Studies of N(4-amino phenyl)-N- ((pyridine-4-yl)methyl)Benzene-7,4-Diamine Complexes
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Publication Date
Wed Apr 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
Synthesis, Characterization and Study Biological Activity of Some New 1, 3, 4-Thiadiazole and Pyrazolone Derivatives Containing Indole Ring
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This work involves synthesis and characterization of some new 1, 3, 4-thiadiazole or pyrazoline derivatives heterocyclic containing indole ring. The new 2-amino-1, 3, 4-thiadiazole derivatives [IV] and [V] a, b were synthesized by cyclization reaction of 2-methyl-1H-indole-carbothiosemicarbazide [III] in H2SO4 acid or by reaction of indole-3-acetic acid or indole-3-butanoic acid with thiosemicarbazide in the presence of phosphorous oxychloride, respectively. Amide derivatives [VI]-[VIII] were synthesized by the reaction equimolar of 2-amino-1, 3, 4-thiadiazoles and (acetyl chloride, benzoyl chloride, anisoyl chloride and heptanoyl chloride) in DMF and pyridine as accepter. The new pyrazolone derivatives [XI] a, b were synthesized from heati

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Publication Date
Sat Jan 01 2022
Journal Name
Medico-legal Update
Cytotoxic Effect of Modified Gutta Percha by Incorporating Bioactive Glass 45S5 and Chitosan Particles As Potential Root Canal Filling
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