Digitization of Tax Administration and Its Role in Enhancing the Efficiency of the Tax System

 A Scholarly Article by Professor Abbas Mfarrej Fahal, Faculty Member at Our College, Entitled:

“Digitization of Tax Administration and Its Benefits in Improving the Tax System” …

Scientific Article

Scientific Article

Scientific Article

Protecting Public Decency in the Digital Space: Toward a Balanced Legal Framework
By Prof. Dr. Moataz Ali Sabar
Head of the Law Department at Al-Anbar University

This article begins with a question:
How can we achieve a balance between freedom of expression in digital spaces and the need to protect public decency without infringing on users' fundamental rights?

Scientific Article

In accordance with the saying of our Prophet Muhammad (peace be upon him):
“Whoever among you sees an evil, let him change it with his hand; if he is unable, then with his tongue; and if he is unable, then with his heart—and that is the weakest of faith.”

This article stems from a fundamental question:
To what extent can an individual be held criminally liable for behavior originating from inner psychological disturbances or ideological deviance, as manifested in blasphemy against the Divine Entity?
Or does personal suffering draw a "red line" beyond which the hand of the law may not reach?

Introduction

The Federal Court in Iraq between Constitutional Texts and Political Consensus

 Prepared by: Dr. Wadeea Dakhel
                 The experience of the Federal Supreme Court in Iraq is relatively recent compared to other countries such as United States of America, which is considered one of the first countries in this experience. Its composition, which consists of a number of judges