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The Impact of Tax Laws and Decisions in Determining the Tax Base of the Results of the Financial Statements of Companies
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This research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the need to work to create a new legal ground help to reduce the disparity between the accounting and income tax revenue by making adjustments and reforms fast on the tax laws and regulations.

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Publication Date
Wed Mar 30 2022
Journal Name
Arab Science Heritage Journal
قراءة في المصدر واسم المصدر على وفق الاستعمال
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   What linguists mentioned about the infinitive and its use in the linguistic levels of speech, whether with its verb, or what was mentioned in the difference between the infinitive and the noun of the source, are matters that are related to the phenomenon of hearing in speech, a need necessitated by the nature of the linguistic law

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Publication Date
Thu Jun 01 2006
Journal Name
Journal Of The College Of Languages (jcl)
PABLO NERUDA "Premio Nobel" Y SUS ETAPAS LITERARIAS 1904_1973
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Si Alfonso x el sabio y la Escuela de Traductores de Toledo habia hecho del castellana una lengua apta para la expresión cientifica, fue Pablo Neruda quien aplicó su sentido artistico para crear una poesia amorosa de caracter lileraria. Por lo tanto, pocos poetas han llegado ton populares come. Pablo Neruda, en el mismg tiempo: se comsidera esccitor de una abundante producción literaria ne sólo en su ciudad natal de (Chile), Sino ha sida uno de los padres de la poesia hispanoamericana contemporónea. Ademas la influencia que ejerció en el grupo de poetas de la Generación del 27, con los que empezó a relacionarse durante su estancia en Madrid, fue decisiva también para la poesia espańola. Esa era la razon principal que me hizo pe

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Publication Date
Sun Apr 28 2019
Journal Name
Arab Science Heritage Journal
الاراء الآراء والمعتقدات والتسميات الشعبية في مناخ العراق
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This research aims to present a range of views and beliefs about the climate that have prevailed spontaneously in the Iraqi society and, whether agricultural or Bedouin communities and even popular communities within cities.

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Publication Date
Sun Aug 30 2020
Journal Name
Arab Science Heritage Journal
حرية المرأة في فكر نزيهة الدليمي (دراسة تاريخية)
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    This research discussed the freedom of Iraqi women in the thought of Dr. Nazeeha Al-Dulaimi.

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
مسؤولية مراقب الحسابات في ظل ظاهرة غسيل الاموال
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احتلت قضية غسيل الاموال أهمية كبيرة على الساحة الاقتصادية العالمية خلال الفترة الاخيرة إدراكا من المجتمع الدولي لأثارها السلبية على الاستقرار الاقتصادي و خاصة على الاستثمار المحلي و الدولي و لذلك يتزايد الاهتمام بها و سبل مواجهتها من قبل العديد من الدول و المنظمات الدولية و المراكز المالية الكبرى , حيث تهدد هذه الظاهرة الاقتصاد العالمي و خاصة اقتصاديات العالم النامي و من بينها الاقتصاديات العربية .

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Publication Date
Sun Oct 01 2017
Journal Name
العلوم التربوية والنفسية
فاعلية استراتيجية التعلم بالتخيل الموجه في التحصيل الرياضي
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Publication Date
Thu Jan 03 2019
Journal Name
Journal Of Planner And Development
تمكين المجتمع المحلي في العراق لتوفير الإسكان الميسر
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Publication Date
Mon Jan 30 2023
Journal Name
الامام الصادق
مواجهة حائز العقار المرهون لسلطة المرتهن في التتبع
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Publication Date
Sun Dec 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Banking Market & Its Effect To Fulfill Competitive Advantage For Banks
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As harmony with modernized environmental developments which were appeared within economical , banking areas with what accompanied of chances or challenges , the matter is required to face those modernizations , adaptation with them , as considering them strength points not weak points , and these developments banking marketing as it should be on the Iraqi public banks and private and hybrid to take advantage of this process to increase excellence and the expansion of the banking business opportunities, , enlarge in the banking businesses especially the banking transaction are distinguished by serious competition & strong between banks , and the final result is to serve Iraqi banking system & customers that the national economy ta

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Publication Date
Fri Mar 19 2004
Journal Name
Association Of Arab Universities Journal Of Engineering
تأثير وجود المحرمات على تنامي الفشل في المنحدرات
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