Taxes are an essential axis in the economy as the most effective and effective economic tool in any country (economy). Expanding the scope of taxation without adequate study has produced a dangerous result with a negative impact that is almost apparent, namely (tax evasion), which stands as a barrier preventing the state from reaching Therefore, the research sought to study strategic tax planning and its importance in reducing tax evasion, and the research aims from that to prove the importance of adopting strategic planning in the field of taxes according to modern and effective scientific foundations to reduce tax evasion to enhance the achievement of tax evasion. The financing objective is in addition to the other objectives, and the research problem is summarized in the extent to which the tax system follows the strategic planning of taxes in order to achieve the tax objectives and the effectiveness of this planning (strategic planning) in reducing tax evasion, and therefore the research sample was taken to include (specialists, workers, and taxpayers) and it was The sample is 105 individuals, and accordingly the study came out with results, the most important of which are; The importance of strategic planning in relation to reducing tax evasion, the existence of a weak correlation that is close to being of medium strength with a statistical significance between strategic planning and its importance in reducing tax evasion reflects the lack of interest of the sample in question in strategic planning, there was a significant statistically significant effect between strategic planning For taxes and the reduction of tax evasion, the decrease in the relative importance of taxes in general for the state, especially in the financing aspect, if, during the past 15 years, its contribution to the state’s general budget did not reach 4%, which is less than a shy percentage. The increase in tax revenues is an unreal increase, as it is As a result of the increase in government spending and the increase in inflation rates.
תקציר
הילדות נחשבה השלב חשוב בתולדות האדם, וגם המשפיע ביותר בהיווצרות של אישיותו, משום שבו תתהווה את הליבה של ציוני דרך אישיותו של האדם, ויתגבש בו את ציוני דרכו ותכונותו שלו, וגם תשרטט את הבסיס העיקרי של מה יהיה האדם בעתיד. היות והילדות נשארה היא והשלכותיה בקרבו של האדם, עם זכרונותיה היפות והעצובים כאחד, במחקר זה עסקנו בילדותו של הסופר עמוס עוז כסיסמה לפענוח לדמותו, ולספרותו, כמו כן לכאבים שהעברו
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The relationship between population and development is one of the most interrelated relations in contemporary societies. Therefore it is important focus on the demographic aspects of the population and its integration with developmental aspects, because the population is the makers of development and responsible for its success. The population composition and their qualitative composition are important factors in development. This change in age rate is because of demographic operations which lasted for long time. The change we are talking about is happing currently in Arab cou
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The research addresses the role of the digital economy in the growth of the Iraqi economy during the period from 2010 to 2022. The research is based on the hypothesis that the digital economy has become one of the primary growth drivers worldwide and has a close relationship with economic development. Therefore, the digital transformation in Iraq can accelerate bridging developmental gaps with other countries.
It has become evident that the Iraqi economy suffers from structural imbalances for various reasons, hindering economic growth. These reasons include political and economic factors, as well as the absence of a well-thought-out policy to promote the agricultural sector, which is considered one of the fundamental sectors capa
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Since the beginning of the twentieth century, the art of composition has witnessed major transformations that accompanied the transformations that occurred in the cognitive field. The plastic artists rejected the prevailing artistic line, and sought to create a new artistic format that accommodates the new social and cultural problems. So was the announcement of the era of modernity in the late nineteenth century, with the birth of the impressionism movement that gave a place to challenge all that is familiar. . And he drew the attention of the researcher, and for that he chose the research title (Characteristics of Modernity in the Works of Saleh Al-Jumayyi (Analytical Study)) The researcher divided the research as follows:
Methodolo
In this paper we report the use of supersonic jet laser induced fluorescence (LIF) spectroscopy to facilitate the study of the spectra of some organometallic sandwich compounds particularly the metallocenes. The charge-transfer processes within these compounds, especially ligand to metal charge transfer within decamethylrhenocene ( - C5 Me5)2 Re were of particular interest. The spectrum shows a high degree of structures, indicating that there are several levels populated and these molecules are able to undergo many possible transitions
Women issues occupy an important place in international and development projects and programs. This is one of the goals of 21 Century announced during universal summit conference in 2000. The goals are : teaching children, reducing the average of the dead, in addition to the main goal which is reducing the poor level in 2015.
The increasing number of countries that adopt democratic policies, economic freedom and openness lead to heighten and develop the role of women in different ways. As a result, many feminism journals have appeared. Since journals help people to make decisions about public issues as well as acquiring new knowledge, it stimulates women to make decisions.
Feminism journalism takes a new trend. It has become specia
The study of the tendencies of scientific research in specialized journalism through the three specialized levels, specifically the third level. It is referred to be a monthly, quarterly or annual magazine that follows the publication of the researches for new studies which have come to in every specialization. it is directed to the highly educated and is almost an alternative book. Thus, the subject is specialized and the audience is specialized.
The study aims in both its survey and field section at knowing the type of researches and their classification and the form, gender and the use of foreign sources and their scientific tank and the geographical position in addition to knowing the opinions of researchers and their satisfa
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In order to a chive the aim of the research the researcher chose the (Nebras kindergarten) to be the search sample .the member of the sampleFrom(males and fameless)and the researcher chose the class of(butterfly) as experimental group to do the pantomime consist of(15)males and fameless, and put(singles, senses ,double senses and communal senses)in the binging of the experiment the researcher applied the measurement of(AL Kaswany and other)as(pre_ test)which prepare to measure, the movement skills for kindergarten, the measurement have the validity and reliability to knowledge the difference between the two experiment. The experiment continue from(20/1/201to 20/2/2014)in the end of experiment the researcher applied the measurement of(AL
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The stage of the establishment of the Alawite state in tabaristan was one of the most important stages in the history of the Shiite sect in Iran