The research dealt with the effect of the tax examiner's efficiency in detecting tax evasion, as the research problem dealt with tax evasion, especially in Iraq, for many reasons and factors, including those related to tax administration represented in administrative corruption and the complexity of procedures in the tax accounting process and failure to achieve justice in the tax treatment, including the taxpayer himself, as he tries to evade for reasons Related to the level of tax awareness, loss of confidence in the tax administration, and reasons related to the state's inability to manage the services file well and its ability to achieve the set goals, This reflected negatively on the emergence of some of the consequences of that, which are represented in the decrease in treasury revenues from its most important internal sources, loss of confidence between taxpayers and the tax administration, as well as the emergence of activities in which tax evasion is easy due to the difficulty of the process of listing those activities in addition to the state's inability to invest in development projects They are in the interest of society and influence the level of competition between economic projects and burden the state with the interest resulting from loans to meet the shortage of revenues.
The letters draw clear picture for what had happened in that time it was full of incidents .that incidents had began with the byzantine invation and persioan persecution .later on the Muslins managed to conquest Iraq and Persia .the muslims spread peace and security for the pupils of that area.
Ishuib manged to achieve peace and security to his adherence .he proved that he was one of those who were aunique persons. Because he did his beast to active and revive the general and special life to his adherence. He succeeded to organize the Christian relation ship with the muslims .
He wrote an agreement with muslims .he thought that this Islamic canquest was from allah to die done the mazdism. He said t
... Show MoreReduction has been linked visually in art since man began making functional and aesthetic forms, and this beginning can be identified with cave paintings. Reduction is one of the clearest indications of intellectual presence in aesthetic experience. Modernism was greatly supported by the great transformations that the intellectual movement witnessed in the world in general and in Europe in particular. There, and their transfer of European artistic experiences, and the reflection of this influence in their aesthetic sculptures, and for this reason the researchers find that the study of the aesthetic references of the reductive forms in the Iraqi sculptural experience represents a great importance in the study of the history of contemporar
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The Islamic conquest for Persian country had the program of the civil and intelegical movement for the human
Developed technologies and complementary means for viewing theater through the ages, and they affected would improve and get better. Valsinogravea appeared to express a description and identification of existing in the theatrical space of lighting and decorative structure architecture, and the lighting of the elements that have contributed since ancient times in the process of the show, and played a significant role in strengthening the relationship between the recipient and actor and presentation theater as a whole scenes, working to broadcast a dramatic speech theatrical holds ideas and content and symbols and semantics affect the spectator of different age, particularly the child viewer, that little spectator who represent the
... Show MoreProverbs represent the morality and behavior of man in the environment in which he lives, they express the virtues of authentic , benign and urges the ethics as it is characterized by comprehensive over time and time as well as became rules imposed and accepted norms settled in the souls after the people gradually continued to import it through generations
That is feared we frequent urgent calls from Islamic scholars and leaders of the Muslim faithful to their religion and nation to a culturally، economically، politically and militarily Muslim communities، in response to the call of the divine stones in the sit-rope of God and taking the greatest causes of strength and stamina، pride and empowerment، and did not bear fruit this repeated calls only sham gatherings and links formality not have the effect of rewarding challenges، and it was one of the greatest causes of failure that impact the absence of a proper understanding of the basis of the Islamic Alliance، and lack of consensus on the Thoroughbred clear vision of Islamic unity
The humanize appeared in Arabic poetry before Islam and it was not limited with on sensations but it even included the morals
Technology plays a vital role in all walks of life, one of these is Education. Google Classroom is one of the educational tools that are free of cost and recently has gained popularity within a short period in many countries, including Iraq. The primary purpose of this study is to explore the Google Classroom use in EFL learners' composition writing. The sample of the study is EFL Second-year College students from the College of Science for Women /Computer Science Department, which consisted of (35) students who have implemented Google Classroom for at least one semester in their classroom. The students were asked to finish two uncompleted paragraphs that have the only main idea and write a suitable conclusion to each one. The results sh
... Show MoreThis paper deals with the restrictive/nonrestrictive relative clauses in German and Arabic. I will, first of all, be concerned with some theories that have been provided to define the restrictive and the nonrestrictive relative clauses, particularly with the phonetic hypothesis. It will be, then, shown that the phonetic aspect is unable to give clear answers in this respect. The best way to determine restrictivity in both languages is, I think, by implementing of semantic indicators.
