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02238nam a22002177a 4500 |
| 001 |
1443002 |
| 041 |
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|a ara
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| 044 |
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|b العراق
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| 100 |
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|9 282510
|a عودة، بشير هادي
|e مؤلف
|g Aouda, Basheer Hadi
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| 245 |
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|a واقع الضرائب المباشرة في العراق و اثرها في نمو الناتج المحلي الاجمالي : دراسة تحليلية قياسية للسنوات 1980 - 1995
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| 260 |
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|b جامعة البصرة - مركز دراسات الخليج العربي
|c 2006
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| 300 |
|
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|a 82 - 105
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| 336 |
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|a بحوث ومقالات
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| 520 |
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|b Direct taxes are regarded one of the most important tax policies which the state uses to achieve economic objectives that serve the national comprehensive development process to create social satisfaction through achieving justice in the distribution of income and elimination of economic diversity. The analytical part of the study tackles the situation of direct taxes in the Iraqi economy, which reveals that the mechanism adopted in imposing direct taxes suffers from a set of problems. These problems have been caused by the tax system (1980-1995) which is characterized by rigidity, and weakness of flexibility or adaptability to social and economic changes which Iraq has passed though in that period. This was reflected in the decrease of the efficiency of direct taxes in activating the total local product, as the latter is an indicator on the economic evolution. The analogical part of the study shows that the mechanism adopted in imposing direct taxes did not lead to the activation of the total local product. Also, it caused decrease in that product (0.00023) during the years of study. This explains the deterioration and decrease of the efficiency of direct taxes in Iraq during (1980-1995).
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| 653 |
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|a الضرائب المباشرة
|a الدخل القومي
|a العراق
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| 773 |
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|4 الاقتصاد
|6 Economics
|c 004
|e The gulf economist
|l 012
|m ع 12
|o 1287
|s مجلة الأقتصادي الخليجي
|v 000
|x 1817-5880
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| 700 |
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|a كاظم، حسين جواد
|g Kadhim, Hussein Jawad
|e م. مشارك
|q Kadem, Hussein Jawad
|9 296519
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| 856 |
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|u 1287-000-012-004.pdf
|
| 930 |
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|d y
|p y
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| 995 |
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|a EcoLink
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| 999 |
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|c 521356
|d 521356
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