Iraqi Journal For Economic Sciences

The change in the age structure of the population is the result of demographic processes over a relatively long period of time, because of the accumulation of indicators in previous stages and formed the basis for important demographic operations in the coming years. Such a structure reflects long term demographic processes that may have extended to more than one generation in the previous stage, at the same time, it is possible to sense the subsequent demographic processes that control the development of the population in the next stage and their complementary relationship to development, especially as demographic changes are of a predictable nature.
Therefore, the current change in the population, especially in the Arab countries, including Iraq, which is characterized by an increase in the size of the working age population in comparison to the decline in the size of the dependent age groups (children and the elderly) will lead to Iraq entering the threshold of a new demographic change. (According to the definition of the United Nations, the phenomenon of the demographic gift requires that the proportion of the population under the age of 15 exceeds 30% of the total population and that the proportion of the elderly aged 65 years and above does not exceed 15% of the total population) , this change may result in an opportunity for development if human capacity is built and developed on the basis of interaction between their efficiency at the level of education skills and economic development. In light of these demographic changes and the extent to which they take place, the extent of demographic openness and availability should be approached on the basis of full development opportunities and the constraints and constraints at the local and external levels of building human capital capacities, enhancing and empowering suitable work, as well as optimal investment of available resources in the light of sustainable human development standards.

The intervention of the government in the modern economy is a necessary in order to reach the goals that can be in the interest of the individual and society, and identify the mechanisms that chart the paths of interaction of micro and macroeconomic variables. Thus, fiscal policy has become a very important pillar in the economic environment, a variable that has an important link with sustainable development in order to preserve a green economy far from waste and loss of resources.
Government expenditure, taxation, public debt and the public budget with a developed free economy, where information is spread very quickly among members of the community locally and internationally, are carefully monitored by individuals and institutions, as these tools are closely linked to individuals' activities and organize the plans of institutions action. And take the individual objects and calls for the need to amend some items or arrange the work part of these tools, in order to be consistent with his interests and maximize the gains for all and provide a stable work environment for individuals within the economy.
Therefore, the government's behavior and economic program must be formulated with a high degree of financial discipline in order to avoid losses that may be suffered by society and economy, as well as confusion that may interfere with the work of economic activities and financial burdens that may be borne by the public and private sector. In In order to protect the rights of future generations in the natural resources of the economy and not to exaggerate the expenditure sections to stimulate the economy, and to overcome the crises and shocks and challenges facing fiscal policy.

The promotion of investment requires an investment climate that provides opportunities for those who desire to develop their investments، which will affect the economy in the form of creating new job opportunities that contribute to reducing unemployment rates. Economic activity requires the availability of rational rules that are essential for improving the work of the market. Iraq، which is confirmed by the late ranks in international reports، which parallels the high rates of unemployment، has been addressed in this research as well as the examination of the factors affecting the unemployment and the extent of the possibility of reforming the business environment in Iraq.

The study aims to identify the concept of financial stumbling and its types, how to predict the financial failure, what is the credit and what are its conditions, how can the analysis of the steps of credit, what is the market value and what are the most important factors affecting the market value and how to calculate the market value, using the Altman model for data analysis. The sample included 22 industrial companies listed in the Iraqi market for securities Financial and divided into successful companies and troubled companies and even companies that are not predictable and were weighted financial ratios that can be used to predict financial failure The most important results were achieved by applying this model to the group of companies identified by the research. The average value of (z) ranged between (5.87 - 3.76) which means increasing the value of( z) from 2.99 for the period from 2004 to 2012, The study recommends the development of administrative competencies, increasing technical and financial expertise, interest in aspects rather than profitability, the use of loans by the client for purposes other than those which were granted to them.

There is a strong belief that foreign direct investment has positive effects on host countries by providing jobs, training, technology transfer, licensing agreements, creating links between foreign and domestic companies, as well as direct capital financing, thereby boosting the economic growth of any country. Moreover, other factors push developing countries to try to attract foreign direct investment. This result is not absolute because some studies indicate that the ability of a country to benefit from the process of attracting foreign direct investment may be affected by many internal factors, including the level of education and the availability of skilled labour, the development of financial markets. Some studies also indicate a negative impact of foreign investment flows at the level of the local economy. This paper attempts to clarify the relationship and explore the direction of interaction between FDI and economic growth in Kuwait for the period 2000-2016 and to determine whether the impact of investment flows negatively or positively on economic growth using a range of economic variables and using the program EViewes to perform calculations by regression analyses. The study showed that there is no relationship between foreign direct investment and economic growth in both directions and there is a positive relation between GDP and some other variable and with non-relation with inflation.

The issue of tax reform has become one of the urgent issues which needs logical and practical solutions, and to accelerate the start of this reform, especially at the present time, in which countries adopt the policy of modernization, and reform of the structure of the overall sectors of the economy, where taxes are a reflection of the interests of countries, and their active role in foreign trade.
In this context, the study examines the trends of international institutions in tax reform and their commercial implications (suggested scenarios in Iraq). The scenarios available for tax reform in Iraq (VAT and environmental tax) and their priorities in foreign trade were identified as practical tools for tax reform, and requirements for interaction with international and commercial institutions. The main finding of the study is that the trends in the implementation of the steps of tax reform in foreign trade in Iraq are ineffective, because they were launched from external environments, and imposed by the abolition of fees, and damages and

he main question is whether tourism development has an impact on the phenomenon of unemployment in Iraq. Tourism is another important factor that contributes to diversifying sources of income and stimulating the rest of other economic sectors. In view of the growing interest in scientific studies on the importance of tourism in the national economy, this research confirms the need to pay attention to the tourism sector and tourism development for its role in the provision, establishment, development and maintenance of facilities and tourist sites that provide employment opportunities that will reduce the unemployment rate in the future.