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The adequacy of the methods used in the collection of tax debt in Iraq: Applied research in the General Authority for Taxation
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If the sovereignty of the state is reflected in the taxation of its citizens, this sovereignty can not be completed and completed only if it works on its part to collect its debts, whether voluntary or compulsory, and the debt of the debt arises from the will of the individual and the will of the state alone, The existing management of seizure and collection is based on an unequal relationship between the State and the debtor from which the obligation arises. Naturally, this relationship has obligations and rights on both parties. The researcher used a set of studies and previous research, books and other sources related to the subject of research. This was done through the theoretical and practical aspects, which focused on direct and indirect collection methods. The statistical program SPSS was used to calculate statistical indicators.

The most important conclusions reached by the researcher are:                                

  • The method of clearing is the easiest and there is the possibility to work, according to the proportion of the views of the sample 71%, who were accounted for accounting (40.4% of the sample), which specialists in the calculation of the tax, and the most economical methods in practice, but it is not implemented in Iraq.
  • The absence of a higher committee in the General Authority for Taxation is concerned with studying the methods of collecting each type of tax in force in Iraq, to ​​find out the problems and causes.

The most important recommendations reached by the researcher are:

  • The researcher recommends that the tax legislator legislate a legal text to work in the manner of clearing, and build a solid banking system suited to work in this way.

Forming a higher committee in the General Authority for Taxation to study the methods of collecting all types of taxes applicable in Iraq, and to identify its problems and methods and develop the necessary treatments to guarantee the rights of the treasury.

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Publication Date
Thu Jul 01 2004
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
THE HAEMOPROTEIDS OF THE AVIAN FAMILY SCOLOPACIDAE IN IRAQ WITH DESCRIPTION OF A NEW SPECIES
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Three scolopacids out of 150 are found infected with Haemoproteus scolopaci Galli-
Valerio 1929 and H. tringae n. sp. A detailed description of the new taxon is presented along
with a comparison of the diagnostic measurements between the two species.

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
The effect of unsecured use of chemical pesticides on the environment and health in Iraq
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The wide use of pesticides in recent years leads to rapid distribution of these pollutants in the environment (air, water and soil).They were transported by means of air or water to biological ecosystems. They become more toxic through the processes of biological magnification while some of them persist for along period.The aim of this work is to show the negative effect that chemical pesticides causes, and in the same to show their side effect on the environment and health in Iraq. We could conclude that the bad use of these chemicals could cause an urgent impact now or in the future. Governmental offices dealing with these materials should take the right measures to minimize the danger and the misuse of these chemicals by seeking alternat

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Publication Date
Wed Jan 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Benchmarking in Developing the Curricula of Accounting Departments in Iraqi Universities
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             The economical units in the world face great and rapid challenges in all aspects, a matter that requires facing these challenges throughout continuous improving and developing in their performance to keep their competitive position "place".

       The Benchmarking Technique is one of the modern managerial tools that are proved to be successful in application throughout making continuous comparisons between products or services and the best – performance levels the compete with it . This is achieved to develop its performance and give it the competitive criterion with which it faces its competitors.

  

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Publication Date
Tue Jun 20 2023
Journal Name
Bulletin Of The Iraq Natural History Museum
MORPHOLOGICAL DESCRIPTION OF TWO LEECH SPECIES (ANNELIDA, HIRUDINEA) WHICH USED IN SOME ALTERNATIVE MEDICINE CLINICS IN BAGHDAD PROVINCE, IRAQ
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The aim of this study is to describe the leech species that are used in some of the alternative medicine clinics in Baghdad Province based on morphometric measurements and colouring pattern of the body. A collection of twenty leeches was provided from some clinics. All specimens were identified and described based on standard available keys. The morphometric characteristics and colouring patterns were recorded and the indicated that these leeches were Hirudo orientalis Utevsky & Trontelj, 2005 and H. verbana Carena, 1820.

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Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Investigating the use of lean manufacturing techniques in liquid batteries production: A field research in Babylon plants
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Publication Date
Thu Mar 30 2023
Journal Name
Journal Of Economics And Administrative Sciences
Using the Critical Path Method to Find Time of Constriction for Helicopters Airport Project in the Oil Fields
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This research is considered one of the important researches in Maysan Governorate, as it focuses on the construction of helicopter airport project in the oil fields of the Maysan Oil Company, where the oil general companies in Maysan Governorate suffer from the cost of transporting the foreign engineering experts and the governing equipment of sustaining oil industry from Iraq's international airports to oil fields and vice versa. Private international transport companies transport foreign engineering from the oil fields to Iraqi airports and vice versa, and other international security companies take action to provide protection for foreign engineering experts during transportation. Hence, this process is very costly.

 &nbs

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Measuring of accounting conservatism practice in companies listed on Iraq stock exchange
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   The research aims to measure the accounting conservatism practice of listed companies in the Iraq stock exchange using Basu model to measure the degree of accounting conservatism in a sample of companies of (21) companies for the period from 2007 to 2011, the researcher found that most of the listed companies in the market exercised accounting conservatism when measurement and disclosure of the result of the activity and financial position and there is a variation in the degree of accounting conservatism between economic sectors , which included banking , investment , insurance , industry , agriculture , tourism and hotels.

   Because the practice of accounting conservatism properly

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Publication Date
Wed May 17 2023
Journal Name
College Of Islamic Sciences
Dignity in the books of faith
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The issue of dignity is one of the topics that do not pass as long as the earths and the heavens remain; Because the earth is not devoid of the righteous, the believers, the saints, and the pious, and these do not cease from them aid, dignity, insight, or good vision, and from here the authorship in this section was continuous; Because the people’s need for it is confirmed as time progresses, and in that, Ibn Taymiyyah says in the sum of his fatwas, “And from what it should be known is that dignities may be according to the man’s need, so if the weak needs them Faith or the needy, he is given from it what strengthens his faith and fulfills his needs, and he who is more complete is the guardianship of God than him. He is independent

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Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Batch and flow injection spectrophotometric methods for determination of Ceftazidime in pharmaceutical formulations
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It is generally accepted that there are two spectrophotometric techniques for quantifying ceftazidime (CFT) in bulk medications and pharmaceutical formulations.  The methods  are described as simple, sensitive, selective, accurate and efficient techniques. The first method used an alkaline medium to convert ceftazidime to its diazonium salt, which is then combined with the 1-Naphthol (1-NPT) and 2-Naphthol (2-NPT) reagents. The azo dye that was produced brown  and red in color with absorption intensities of ƛmax 585 and 545nm respectively. Beer's law was followed in terms of concentration ranging from  (3-40) µg .ml-1 For (CFT-1-NPT) and (CFT-2-NPT), the detection limits were 1.0096 and 0.8017 µg.ml-1, respec

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Engineering
Investigate IPD Factors' Effect on Value Engineering for the Communication Sector in Iraq
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Integrated project delivery is collaboratively applying the skills and knowledge of all participants to optimize the project's results, increase owner value, decrease waste, and maximize efficiency during the design, fabrication, and construction processes. This study aims to determine IPD criteria positively impacting value engineering. To do this, the study has considered 9 main criteria according to PMP classification that already covers all project phases and 183 sub-criteria obtained from theoretical study and expert interviews (fieldwork). In this study, the SPSS (V26) program was used to analyze the main criteria and sub-criteria priorities from top to bottom according to their values of the Relative Importance In

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