Highlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and eliminate it. Also suffer GCT of the problem of non-payment of tax owed by the taxpayer through the followers of various styles legitimate third parties. And that there are several factors that lead to continued which this leads to reduced tax revenues and therefore did not achieve the goals of economic development. And reduce the phenomenon of tax evasion is working to increase tax revenue and thus reflected positively on economic development. One of the most important conclusions reached by the research show that high tax evasion phenomenon negatively affects economic development projects and thus the loss in state revenue. And the success of the economic development process need to many resources to achieve such as taxes, fees, and revenues of state property, loans, and deficit financing. The most important recommendations reached by the research, the need to give full flexibility to run the Iraqi mechanics of the tax system in terms of increased state revenues in order to achieve economic and social development required. And the need to raise awareness of the tax being one of the fundamental means to combat evasion and the success of the process of economic development, and feeling designate that the contribution to pay the tax contribute to building the economic development process
The purpose of this study is to show the constants and variables geography in Russian
policy in light of variables geostrategic witnessed by the world, especially after the collapse
of the Soviet Union and the disintegration to fifteen Republic became the Russian Federation
and the heir to the Soviet Union, Geography particularly important because the impact of its
data in policy making less change ofothers, and explain the political choices cannot achieve
security through its relationship constants geographical (natural or human) paint forms of
economic activity and determine the points they national security. issue is the geographical
this or that country is determined by its policy also specifies the way in which
Facing the receiver (critic) problematic understanding of modern art done, which turned positive professional image to symbolic language, which gave it authenticity previous Arts advantage, and this latest progress in critical reading contemporary and several mechanisms for analyzing literary texts and plastic, including textural fabric. And we suffer from the absence of cash the recipient culture (learner), so the current search goal focused on detecting structural mechanisms formative (Goldman) reading done modern art and its role in raising criticism knowledge (learner). Defining the theoretical framework of chapter II by discussing it; the first episode dealt with the textural fabric, while the latter was accomplished Studio talk, an
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This research aims to study to the strategic management of organizational conflict, which included (concept of conflict and development, types Altzimi conflict, ,management strategies organizational conflict) and its impact on job performance, which included( the concept of performance, elements functionality,) As well as the impact of the conflict on job performance has been selected Rashad training Hospital affiliated to the Department of Health in Baghdad's Rusafa, as the most important service hospitals with the exact specialty in psychiatry and its impact on the lives of citizens and how to enable the hospital aware of the strategic management of organizational conflict raises the level of functionality provided and make the
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Sesame crop, one of the very important oily, industrial, and summer crops that is economically important, has been investigated. The plantation and production of this crop has been studied in Al-Qadisiyah governorate during 2003-218. This is because this governorate is well-known by sesame plantation. Such a study helps to know the geographical distribution of sesame agricultural season in 2017-2018, and explore the most important natural factors that affect its plantation. Different research approaches have been adopted based on that facts that need to be met. A field study approach has been used in studying sesame crop descriptively and conceptually, shedding light on its nutritional and economic importance. Moreover, a descriptive com
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مشكلة البحث واهميته:
نتيجة لما يشهده قطاع التربية من تغير كبير وتطور سريع, فقد اتجه تخطيط السياسة التعليمية في القطر نحو تحديد كفاءة النظام التعليمي بمختلف مراحله كونها اجزاء متداخلة في تركيب تنظيمي واحد(9: 3 ) . وذلك من اجل استمرار تطويره, وتوجيهه بما يتفق واحداث المرحلة ومتطلباتها, على اساس ان مخرجات كل مرحلة تعليمية من مراحله المتتابعة تمثل المدخلات الجديدة لمرحلة تعليمية لاحقة.
وقد حظي التعلي
... Show MoreThe research aims to determine the principles of total quality management (commitment of senior management, product planning, customer satisfaction, process improvement) and its role in promoting employee loyalty through a sample survey of the opinions of managers in public redemption Company. Which amounted to (45) individuals adoption of the questionnaire as a tool head in collecting data and information and their responses were analyzed using several statistical methods, which included (arithmetic mean, standard deviation, correlation coefficient, and the coefficient of simple regression) depending on the program (spss). The research found a group of the most important conclusions from the presence
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Human use means of birth control in multiple ways including (Isolate
women) and (breast-feeding) and (with drawl) and was used on a small scale for
religious social and economic reasons, but after the industrial Revolution and the
increase in migration from the country side to the city and the over cowing of
population and the limited income and a women going out to work out side the
home and poor relations of the kinship and the weakness of religious morals and
the rule of the individualism and the complexity of life and the Multiplicity of
needs and goals and openness to western culture and the application of love and
spread the principle of democracy and freedom and deviant use of the media, all
this has hel
Modern sports clubs in Baghdad are in urgent need of adopting advanced technologies to enhance the efficiency of their operational and administrative processes. Among the most prominent of these technologies is cloud computing, which offers flexible and cost effective solutions for data storage and application management. However, sports clubs in Baghdad face significant challenges in adopting this technology, manifested in technical and administrative obstacles that limit the full utilization of cloud computing capabilities. The research problem lies in identifying and analyzing these obstacles, with the aim of providing a comprehensive understanding of the challenges faced by sports clubs in Baghdad. Sports clubs deal with a huge amount o
... Show MoreThe current research aims at:
Students know the level of the fourth phase of the Arabic language
departments in colleges of education in the discovery of the basic error of
grammar by answering the following questions:
1. What level of students in the fourth stage of the Arabic language
departments in colleges of education in the discovery of the basic grammar
error?
2. Is there a statistically significant difference between male and female
students in the discovery of the wrong grammar?
3. What proposals to address the weakness of students in the grammar error
detection from the viewpoint of the teaching staff and Altdriciat?
Determined by the current search by:
1. Students in the fourth st
In our previous research , we study the method of women by ( al – sakhaawi " died 902
ah/1496a.c"book witch called ( al- dhau, al-lami) .
So in this paper , we will discuss the social life of women in the mamluk period through the
same book ,especially when the sakhaawi devoted a full part for women in the same book
called it (mhagam ,al –nessa)wich it translations a large number of women like wives
,daughters ,sisters ,and maids of mamluk sultans ,so that make my able to know a lot about
the social life of woman which we study it like a social aspects of women, here wealth,
business, professions ,and in the last we study the habits of them marriage .