ONLINE PAPER PUBLISHING - Volume 2 - Issue 5, May 2018 Edition
All listed papers are published after full consent of respective author or co-author(s).
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OPTIMALITY BOUNDARY CONDITIONS FOR STOCHASTIC ELLIPTIC SYSTEM INVOLVING HIGHER ORDER OPERATOR
Authors: A. M. ABDALLAH
Abstracts: In this present work, we deal with the stochastic elliptic systems where the model of the stochastic elliptic system is higher order operator. We prove the existence and uniqueness of the state variable process of these systems. Then, we give the necessary and sufficient for the optimality of the system.
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Cite this Article: A. M. Abdallah , "OPTIMALITY BOUNDARY CONDITIONS FOR STOCHASTIC ELLIPTIC SYSTEM INVOLVING HIGHER ORDER OPERATOR", International Journal of Advanced Research and Publications (IJARP), http://www.ijarp.org/online-papers-publishing/may2018.html, Volume 2 - Issue 5, May 2018 Edition, 1-4 #ijarporg
THE VAT AND THE IMPORTANCE OF ITS APPLICATION IN IRAQ
Authors: AHMED KADHUM JAWAD AL-SULTANI
Abstracts: Value Added Tax (VAT) One of the tax tools produced by globalization, Therefore, it is necessary to introduce their application within the reform of the tax system of countries seeking to use modern taxes to support their economy, And because of the conditions faced by the Iraqi economy of wars And others which weakened his economy We need to introduce this tax to the sum of other taxes to support the Iraqi economy and to increase its revenues. Where we discussed in five chapters the importance of this type of taxes and propose the model to impose and collect, As the researcher confirmed by introducing the problem of research on The lack of tax revenues at present and the failure to keep up with the legislation imposed by global developments in this area, In order to prove the hypothesis of research that emphasizes The need to initiate economic reform accompanied by the reform of the tax structure and the adoption of value added tax within this reform, The second topic included some concepts of value added and different points of view, The third section also included the value added tax, its historical development, types, characteristics, advantages and objectives, The fourth topic Proposing the proposed model for applying this type of tax in Iraq, One of the most important findings of the researcher Is that VAT is one of the most important types of taxation because it is imposed on all activities (production, sale, consumption), As for the most important recommendations recommended by the researcher It was necessary to start economic and tax reform through Diversify taxes and work with VAT ,and setup National Academy of Tax Studies.
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Cite this Article: Ahmed Kadhum Jawad Al-Sultani , "THE VAT AND THE IMPORTANCE OF ITS APPLICATION IN IRAQ", International Journal of Advanced Research and Publications (IJARP), http://www.ijarp.org/online-papers-publishing/may2018.html, Volume 2 - Issue 5, May 2018 Edition, 5-8 #ijarporg