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.
GH and IGF-2 were examined histologically in the present study on adult hens to learn more about the organs’ responses to GH and IGF-2. Cardiac protein synthesis is stimulated by GH and IGF-2, according to microscopic examination. The recent research found a considerable amount of adipose tissue in the cardiac muscle bundles, which is linked to the metabolic process. In addition, GH and IGF-2 were shown to promote protein synthesis and mitosis in liver and gizzard tissues, according to the research. In addition, the apoptosis, regeneration, and secretory activity of gizzard glands are increased by the aforementioned hormones.
The development of information systems in recent years has contributed to various methods of gathering information to evaluate IS performance. The most common approach used to collect information is called the survey system. This method, however, suffers one major drawback. The decision makers consume considerable time to transform data from survey sheets to analytical programs. As such, this paper proposes a method called ‘survey algorithm based on R programming language’ or SABR, for data transformation from the survey sheets inside R environments by treating the arrangement of data as a relational format. R and Relational data format provide excellent opportunity to manage and analyse the accumulated data. Moreover, a survey syste
... Show MoreThis study has aimed to investigate the effect of feed forms, mash and pellet on productive performance and carcass yields of broilers. 225 unsexed birds of the hybrid Ross 308 broiler were used, with a starting weight of 45.4 g one day old. The experiment lasted up to 35 days. The birds were randomly distributed into five treatments; each treatment contained 45 chicks according to three replicates (15 birds/ replicate). The experiment’s treatments included: (T1) Control mash 100% (pellet 0%), (T2) mash 75% (pellet 25%), (T3) mash 50% (pellet 50%), (T4) mash 25% (pellet 75%) and (T5) mash 0% (pellet 100%). Results were recorded a significant superior of T4 compared with other treatments (P≤0.05) in live body weight, weight gain,
... Show MoreThe effect of laser radiation on human aorta, coronary, and pulmonary arteries, and pulmonary veins has been investigated. Xenon-Chloride (eximer), Nitrogen, and Nd-YAG pulsed lasers of wavelengths 308, 337, and 1060 nm respectively were used. Their effects on fresh postmortem tissues, normal and diseased, was studied. The diameter and depth of ablation of the exposed tissues, in air, were measured as a function of many factors related to the type of laser and nature of the tissue. The effect of properties of the applied lasers, such as average power density and deposited energy density, on the exposed tissue surface were studied. The increase of these two parameters cause an increase in the depth and diameter of ablation. However the di
... Show MoreThis article is an endeavour to highlight the relationship between social media and language evolution. It reviews the current theoretical efforts on communication and language change. The descriptive design, which is theoretically based on technological determision, is used. The assumption behind this review is that the social media plays a significant role in language evolution. Moreover, different platforms of social media are characterized by being the easiest and fastest means of communication. It concludes that the current theoretical efforts have paid much attention to the relationship between social media and language evolution. Such efforts have highlighted the fact that social media platforms are awash with a lot of acronyms, cybe
... Show MoreThis research was carried out at University of Baghdad - College of Agricultural Engineering Sciences during the fall season of 2020 and spring season of 2021 in order to evaluate the effect of organic fertilizer and the foliar application of boron on the growth and yield of industrial potatoes (Solanum tuberosum L.). Using factorial experiment (5*4) within Randomized Complete Block Design with three replicates, the organic fertilizer (palm fronds peat) was applied at four levels (0, 12, 24, and 36 ton ha-1) in addition to the treatment of the recommended of chemical fertilizer. The foliar application of Boron was applied at four concentrations which were 0, 100, 150 and 200 mg (H3Bo3). L-1. The results Revealed a significant incr
... Show MoreIdentification of pathogens and locating their inocul¬um source (S) are the first strategies toward successful disease management program the pretransplating seedl¬ing damping - off problem on vegetable crops was found to be caused by Pythium aphanidermatum and Rhizocto¬nia solani. Both fungi were isolated from peat (moss) for the first time in Iraq. In addition, considerable num¬ber of pathogenic fungi was found as contaminants in soil samples from Alrashidiah vegetable covered farming station. Among the isolated fungi were: Pythium apha¬nidermatum, Rhizoctonia solani, Sclerotinia sclerotiorum, Fusarium oxysporum, Fusarium solani phialophora spp., Cephalisporium spp Rizopus stolonfier and Botrytis cine¬rea, in addition to several
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