Tikrit Journal of Administrative and Economic Sciences

Crisis management represented the most important administrative joints at the level of organizations this age, and therefore the current research goal aimed to know the reality of crisis management through the availability of indicators of application of its stages in the University of Samarra from the viewpoint of academic leaders in it, and after presenting the research problem was expressed with a major question that was useful How ready is it to deal with the stages of crisis management from the viewpoint of academic leaders at the University of Samarra? In the light of this question, the hypothetical research model was formulated, during which the research path and its main variables that emerged from the research hypothesis were clarified. In order to answer the research questions and achieve its goals, the questionnaire was formulated as tools to achieve its goals, as the research community was composed of 45 individuals that included the academic leaders in the researched university Those who occupy the position of dean and his assistants and heads of departments, the questionnaire was distributed randomly to the research sample, which amounted to 40 items, according to the "Stephen Thampson" equation, and after collecting and statistically processing data within the use of the descriptive analytical method, and by relying on the SPSS program, the research reached a total Several results, the most important of which are: The University of Samarra applied the stages of crisis management in an effective manner confirmed by the answers of the members of the research sample, then the research concluded a set of recommendations, the most important of them: Although the University of Samarra was distinguished in containing crises after their occurrence, they need to be strengthened through sustainability and spreading a culture that accepts crises And make it real opportunities to learn.

The current research dealt with one of the important issues, which is crisis management, and the importance of the topic comes to the many crises that business organizations are exposed to in general within the local environment, health organizations and service organizations in particular, which have a direct relationship to human life and health.
The research has identified a number of goals that it seeks, namely: to identify the types and causes of crises that can occur in the health organization in question, how to address them through some of the critical success factors approved in the current research, how to deal with these crises and ways to reduce or address them When it happens. To achieve the goals of the research, (40) forms were distributed to the members of the research sample consisting of (senior management managers, section managers, and heads of people in the health organization in question). According to the correct scientific and practical foundations, the research reached a set of conclusions, the most important of which are:
1. Crises have exceptional emergency situations facing organizations and may deplete their energies, resources and capabilities, which leads to the inability to deal with them in the usual ways.
2. We cannot always judge the results of crises that occur negatively, as they can be positive through the experiences and lessons learned by the organizations.

Global changes and the emergence of financial and economic globalization and its intertwined relationships, the liberalization of foreign trade and financial markets and the recurrence of the emergence of financial crises and their spread in the global economies. To address it, hence the aim of the research appears through scientific explanations and standard analyzes to know the causes of the crisis and its infection and the importance of giving planners an idea of how to hedge them in the event of a crisis in a country linked to Intertwined Qat assuming the existence of correlation coefficients between a group of countries and during different time periods, to reach the most important conclusions that indicate the modified non-conditional correlation coefficient of the existence of a transmission of financial crises infection between the Chinese market and the French market UK in some periods, and in order to give the most important recommendations through Adopting the early warning system for crises and the hedging system in the event of the emergence of a financial crisis in a country linked economically, financially and commercially, and trying to take conservative economic and trade policies until the crisis ends in order to alleviate the financial crises.

The study aims to provide an integrated theoretical and practical framework on evaluation study of the requirements of crisis management from the viewpoint of workers (North Technical University/Technical Institute/Hawija), being an important service organizations that need multiple studies in modern topics to develop their performance, therefore is a management study Crises are important topics that will raise the level of organizations to achieve the best in their performance when they have the ability to overcome the crises, through the use of available creative minds and able to manage those organizations in order to provide that service in a good way. s A set of questions was designed to identify the available dimensions of the basic crisis management and determine the availability of crisis management requirements in the researched organization, and to achieve this has been formulated a set of hypotheses and selected a deliberate sample consisting of staff at the Technical Institute of Hawija, as they have a The research sample reached (40) individuals working in different administrative levels in different disciplines. The study reached a number of conclusions, the most important of which was the existence of a high degree of internal consistency between the dimensions of the study. Management, ie, these requirements become part of the administrative and organizational culture.

The aim of the research is to measure the extent of the relationship and influence of stakeholders in determining the managerial reforming strategy in the researched field represented by the Nineveh Education Directorate. The research problem was based on determining the most appropriate strategy among the managerial reform strategies and the extent of the influence of stakeholders in achieving managerial reform. The research adopted the descriptive analytical approach, Using a synthesis questionnaire based on a set of global standards, 65 forms were retrieved, 50 of which were retrieved from the sample distributed to the sample of officials in the research organization, and a set of statistical methods were approved Selected to analyze the relationship and effect between variables. Let the research come out wit h a set of conclusions represented by the absence of a relationship and influence between the stakeholders and managerial reform in the researched organization.

The health service crisis is a contemporary challenge that all health organizations seek to overcome by improving the level of services provided and their disease, which is reflected in their reputation and value. The research aimed to luxury to diagnose the level of crisis that health services are experiencing compared to the level required globally, and the research community has represented patients who fall into Governmental hospitals in Salah al-Din Governorate, a random sample of 75 recumbent was chosen to represent the research community, and cluster analysis was used to classify the variables and arrange them according to their importance, within the SPSS program for data analysis, the research reached a set of conclusions, the most important of which is "awareness" The dimensions of the level of the health services crisis by the individuals surveyed, and in varying proportions, and the trust crisis is the primary and central dimension most influential in the events of the health crisis, and based on the findings of the research presented a set of recommendations, the most important of which were: Emphasis on deepening awareness among workers about addressing the service crisis The health in our hospitals cannot be overlooked except through the convergence of a package of dimensions of quality of service in an integrated manner without any shortage or failure in its dimensions, and the basis for it is confidence to reach a distinguished service.

Crises and their causes of all kinds represent a contemporary challenge that directs all business organizations and countries and has serious repercussions on the economies of those countries, which made it receive more attention by administrative thought and an increased interest by countries that have capabilities that make them able to predict those crises. Determine the causes of the fire crisis, the agricultural crops in Salah Al-Din Governorate, and know the extent and contribution of these causes to the occurrence of the fire crisis in the researched field. The research community has represented (515) individuals represented by wheat farmers who have a registered agricultural plan, and the employees of the Zara department The Salah al-Din Society and its departments, as well as the employees of the Agricultural Research Centers of the Ministry of Science and Technology, distributed questionnaire forms and received from them (260) forms, and the statistical method (path analysis) was used within the AMOS program, and the research reached a set of the most important conclusions; The main causes have been a direct impact on the occurrence of the fire crisis, which is (conflict of interests, conflict of goals, and environmental pressure) and it may justify that the researched individuals believe that increasing the production of agricultural crops contradicts the interests and goals of the competing authorities, and does not want the country to reach self-sufficiency.

The purpose of this study determine with declare the concept of managerial corruption and measure causes an analytical study that encourage of researchers to added and recruitment in framework of modesty knowledge as well as discovered the mechanism of destructive from of managerial corruption .
The problem study fete of question:
Do Organization have vision clear concerned with approach of managerial corruption?
The study depend hypothesis is: Absence of clear vision with occasions protocol from management that leads to managerial corruptions and the study depend many reference in order to enrichment of subject and adapting vision of it that intend to ensure of researcher's depend on analytical Method logy in this study .
The study reached many conclusion such as down vision analysis of managements concerned with risks of managerial corruption and environments, depending of this conclusions the study introduced many recommendations.

In our world, the natural behavior of the consumption of drugs containing narcotic drugs isn’t a big problem .But, the deviation of human behavior in dealing with this phenomenon, will generate significant side problems that rise to the level of crisis, especially when certain age groups are taking drugs narcotic, and do not know the seriousness of its side effects. Dealing with the misuse of these drugs has serious repercussions, which can lead to death. This paper comes to propose a statistical distribution representing the behavior of this phenomenon, in order to obtaining the mathematical properties of the proposed statistical distribution and studying its most important statistical indicators. Web-based data on mortality resulting from the consumption of drugs containing narcotic substances employed, and treated with the best modern statistical techniques of the R program. The researchers reached through the operation of the Iraqi environment data on the proposed distribution of indicators confirming the danger of this growing phenomenon and its promise as a crisis in which must be surrounded, and deals with carefully.

The phenomenon of the hidden economy represent a threat to the economies of countries as some estimates indicate that its size in the economies of developing countries constitutes a high percentage of its gross national product, which means that a large proportion of its economic activities are operated at a level below the full level of emplotment, and at a high cost, which is what it limits the utilization of the resources and energies available to the establishments operating within this sector, as most of them are characterized by low productivity rates and quality production, and thus the survival of these establishment outside the legal framework is an impediment to their growth and increasing their marketing capacity The phenomenon of hidden economy is a complex phenomenon that is not subject to statistical measurement, but estimates can be reached for it through various methods, while there are activities that are criminalized and punished by the law.

Iraq faces a difficult economic situation that is attracted by an important group of factors that seem often very contradictory, rentier economy, excessive debt, sudden and permanent stops of resources through trade and low energy prices, terrorism, arms proliferation, corruption and immigration are some of the dilemmas facing the economy Iraqi, resulting in recurring crises in the past two decades, has resulted in domestic and international economic problems that have led to a decline in levels of development and waste of current and future resources. This study aims to identify the problems that Iraq suffers from, and which are subsequently arranged by financial, moral, political and terrorist crises, then we envision the methods and methods of treatment, then we measure the effects of internal and external factors that cause fluctuation in economic growth using short and long estimation method, and the Granger Causality direction The difficulties that the Iraqi economy faces as a result of mismanagement of economic resources and their infiltration abroad with the ineffectiveness of the regulatory, judicial and legislative apparatus. The estimates, in the short and long term, have proven that the increase in consumer spending, the prevalence of corruption and favoritism, and the deterioration of oil prices are among the common factors hindering economic growth.

The research aims to show the impact of financial and administrative corruption on increasing the financial crisis through an exploratory study at the Central Bank of Iraq/Baghdad, and to achieve the research goal, the descriptive analytical approach has been adopted, by designing and building a scale that has the ability to measure the main dimensions of the research represented in the questionnaire form, as (60) forms were distributed through an intentional sample of a number of managers and their assistants as a research sample. The research found a significant correlation between financial and administrative corruption and the financial crisis at the level of the researched organization, a number of proposals were presented, the most important to the researched organization is increase the financial and moral incentives provided to the competent staff in dealing with the financial crisis.

The hidden economy is one of the threats facing the economic systems of the developing and developed countries, particularly in developing countries because it constitutes a high proportion of its gross domestic product GDP. This kind of economy means tax evasion which negatively affects the state budget and all levels of public spending includes all economic activities carried out by individuals or enterprises that are not registered legally and do not enter into national income accounts and are not subject to the administrative and judicial system. This kind of economy leads to further misled in statistics and information to the extent that it makes them inaccurate and does not clarify the economic and real potential of the country, which leads to a misallocation of economic resources and national product during the period 1995-2018. In order to prove this hypothesis, a number of developing countries were selected to be a sample of our study: Egypt, Tunisia, Thailand, Jordan, Turkey, and Malaysia, where the data of the time series were relied on in the estimation of the phenomenon under study. Number of independent variables were selected represented by values of the X1 hidden economy, number of labor force X2, the capital composition X3, the net outcomes X4 and the speed of the cash turnover X5, while the values of GDP were adopted as variables adopted in the standard models used in the estimate. This study reaches a number of conclusions, the most important of which were that the obstacles to the formal economy sector and public policies in the state and its laws and legislation are among the most important reasons leading to the spread of the hidden economy, and the lack of available employment opportunities, high unemployment rates and the small number of public and private sector projects and their limited in the absorption of the unemployed are one of the most important reasons for the spread of the hidden economy. The study recommends the need for horizontal expansion and vertical integration between the public and private sectors in order to increase their ability to absorb more labor force coming to the business market and seek to increase the rates of economic growth with a formula contributes expanding the formal sector to the point where it replaces the illegible sector.

This research aims to study the hidden economy as a phenomenon in Algeria, Which includes all illegal economic activities, In addition to studying the impact of this hidden economy on the general budget in Algeria by estimate the size of tax evasion as a result of existence of hidden economy activities, And then calculate the contribution tax evasion in amplification of the budget deficit in Algeria. Such funds resulting from tax evasion can save to the State a stable resource. this study concluded that the encourage of the hidden economy activities to join to the formal economy in Algeria will increase the volume of public revenues by 10% and turn the budget deficit into surplus in many years.

Our study aimed to diagnose and analyze the reality of the hidden economy phenomenon in Algeria and its implications for the Algerian national economy, and to know the most important ways to mitigate the phenomenon, and to what extent Algeria has reached in the field of fighting the informal economy, and how It has benefited from the experiences of some countries in This field, as we relied on the descriptive analytical approach to study the scientific phenomenon related to the diagnosis of the reality of the hidden economy in Algeria, and its treatment methods during the period between (2000-2017), As we discussed the estimation of the percentage and development of the size of the hidden economy in relation to the gross national product, as well as the volume of employment in the formal and informal sectors in Algeria and the development of the official and parallel (hidden) exchange rate in Algeria, we finally found That the hidden economy constitutes 40% And 45% of the Algerian economy, as its presence was negatively reflected in the public budget in the possible outcome of taxes on gross domestic product, and the effect of the hidden economy on the available information about most aspects of economic activity: income distribution, employment levels, unemployment, and tax burden fairness, and Family sector savings, etc.

The study dealt with a very important strategic and economic topic, which is the study of the crises facing the agricultural sector in Iraq, which is one of the important and essential economic sectors in most of the economies of countries, not only Iraq, and what this sector faces from economic crises.
The importance of the research comes from studying the problems and obstacles facing the agricultural sector and trying to raise the contribution of this sector in the economic field, where the study started from the hypothesis that lack of seriousness in finding real and radical solutions to the problems experienced by agriculture in Iraq, which later turned into a major crisis facing agricultural activity.
The study gave important results identical to the economic and agricultural realities in Iraq during the following:
1. The rate of the agricultural sector’s contribution to the gross domestic product and national income decreased and the per capita agricultural output decreased during the study period (2011-2015).
2. The negative impact of economic openness on the development of the agricultural sector.
3. The lack of proper economic policies and plans to invest in and develop natural and human resources in this sector.
4. The continuous decline in the fixed capital formation rate and the potential of the agricultural initiative not been used properly.
The researchers reached through this study several recommendations, the most important of which was the adoption of well-studied scientific policies to recover agricultural commodities in addition to supporting and developing the items of the agricultural initiative for the year (2008). And increase the share of the agricultural sector in public expenditures.

The Oil is an important natural resource that has received great attention in Iraq because it is moving the wheel of economic life. The study focused on the importance of evaluating these industries and clarifying the obstacles, as well as studying the refinery productivity of some oil derivatives, and applying data in a mathematical model to extract quantities؛ The optimum that achieves the refiner's goal of increasing the revenue earned, as well as raising the quantities produced from the main derivatives and working to achieve optimization in the refiner's work by using one of the optimization methods which is linear programming Furth more, it analyses the data obtained by one of the Analytical methods (sensitivity analysis) to identify the changes that occur in the model, and in general the aim of the study is to answer the following question: How reliable is the linear programming method in evaluating the performance of oil refineries in Iraq?
The study, after using the cycle refinery to apply the mathematical model, reached a set of conclusions, the most important of which is that linear programming is a mathematical model that helps refiners to make productive decisions and improve the efficiency of using available resources in a way that reduces the gap resulting from increased demand, low supply, and work to increase revenue and prevent waste of energy And preserve the environment.

The research focused on measuring the financial constraints reflected in the financial markets indicators of the Gulf Cooperation Council states as one of the most important topics in the field of financial management, using the (Panel Data) for the period 2007-2017, the indicator of the ratio of total cash flows to total assets was approved to express the constraints variable Finance as a deliberate variable and for the three industrial sectors, services and communications, while the volume, activity and efficiency index was used to express explanatory variables, and the research indicated a positive effect of statistically significant indicators of financial markets on financial constraints in the industrial sector, in I pointed yen search for the lack of a significant effect of the indicators of financial markets on the financial constraints in the telecommunications services sector.

The spread of administrative and financial corruption, as established in the Corruption Perceptions Index issued by Transparency International, has frustrated all efforts towards adopting real reform of the Iraqi economy, as all public institutions have been adapted to serve some people or factional groups, at the expense of depriving the people of their constitutional rights, This led to an increase in poverty and unemployment, an outbreak of disease and epidemics, and a loss of opportunity costs in building a healthy economy.
The problem of the study is that the persistence of administrative and financial corruption despite the exceptional economic conditions after the crisis of 2014, is still draining the remaining available financial resources, which harmed the public interest and caused weak economic capabilities, and exacerbated the problems of unemployment, poverty, deprivation and the fragility of the national economy. The hypothesis of the study is that the survival of administrative and financial corruption shatters the rest of the Iraqi economy and causes it to lose the opportunity cost of rebuilding it, which in turn feeding the shadow economy.
The research concluded that the phenomenon of administrative and financial corruption has become one of the most serious challenges facing the Iraqi economy and the most important causes of poverty, deprivation and the deterioration of the living situation, and an important element in the state's fragility with all the indicators approved in the research, and the research recommended the need to restore the role of law through the belief of the government and the people of the importance of eliminating the phenomenon of corruption Administrative and financial and all its dangerous repercussions on the local economy.

The aim of this research is to measure the dynamic productivity of the Iraqi private banking sector for the period (2010-2017) and to know the effect of financial liberalization on them. The Malmquist index, which depends on the distance function and based on a set of inputs and outputs, Administrative expenses) and three outputs (investments, credit, net profit) to measure dynamic productivity. The Autoregressive distributed lag model (Pooled Mean Group) was used to measure the effect of financial liberalization on dynamic productivity indicators, the study found a number of conclusions and recommendations, including that financial liberalization has a positive effect on dynamic productivity. It has been shown that there is a direct correlation between financial liberalization (deposit growth rate and credit growth rate) on both the index of technological productivity and the general index of dynamic productivity. There will be more liberalization of the financial sector in order to achieve competition that ensures greater productivity.

The UAE economy was able, through following some liberal financial policies, to provide the investment climate, encourage the private sector, and restructure the UAE financial market in a way that keeps pace with developments in the economic scene. For decades, the UAE has pursued several economic reform programs that have contributed effectively to influencing the performance of the Emirates Stock Exchange. The research aimed to know and determine the impact of financial liberalization on the performance of the Emirates Stock Exchange using quarterly data for an extended time series (2006-2019). The researchers used the method of joint integration and the application of the self-regression model with distributed slowdown periods (ARDL) after performing stability tests such as the extended Dicky-Fuller test and Phelps Peron test to ensure the stability of the time series and the standard results of the research showed that there is a positive impact of financial liberalization indicators in the Emirates Stock Exchange indicators Finance during the search period.

The crime of money laundering is one of the expressions that have been circulated in local, regional and international forums concerned with economic crimes that affect the security of national states, and this crime is often outside the limits of the scope of anti-laws, which were criminalized within the regional borders and to which these laws apply, as it is related to the phenomenon of laundering Funds with financial, administrative and political corruption, drug crimes, kidnapping and antiquities smuggling, which are the sources of financing, their continuation and permanence, by smuggling these funds abroad to launder them, i.e. legitimizing them, or depositing them in foreign or local banks in h Fake Sabbaticals unknown, and then use this money in the form of in-kind holdings, real estate, gold, securities, etc.

The hidden economy contributes in varying proportions to the size of the economies of developed and developing countries alike, depending on the reasons for its different appearance between one country and another as a result of the difference in the policies followed in dealing with many variables, in addition to the effects resulting from it, especially in sustainable development as a competitor to the formal economy. The results of analyzing the size of the hidden economy of the study sample according to different levels of income for the period (1991-2015) indicate that the growth rates in the size of the hidden economy in high-income countries are relatively lower compared to the growth rates in countries with other levels of income. Moreover, it is noted that most countries that have a low rate of hidden economic growth have been able to achieve high points in the sustainable development goals. Accordingly, there may be an inverse relationship between the rate of growth in the size of the hidden economy and the SDG index.

This research aims to shed light on the concept of Administrative corruption and the hidden economy and to study the link between these two phenomena. In addition, by relying on the descriptive approach and the analytical approach in studying the relationships and testing the hypotheses using the appropriate models and statistical tests as follows: descriptive statistics of the study variables, correlation test, multiple linear regression model, factor analysis. The researchers tried to study the reflection of corruption in the hidden economy and to confirm that it is one of the pillars of the hidden economy. The recommendations of the research were to increase awareness and education programs against administrative corruption and to spread a culture of loyalty and dedication to work to achieve the public interest, adopting a comprehensive and accurate strategy that includes clear deterrent, preventive and educational measures, and within A specific timeframe, through which severe strikes are directed against corrupt and pro-corruption institutions and individuals at all administrative levels, without exception, and national experiences and competencies are adopted.

Salah-alddin province has many tourism attractions sites where some of them have been renovated to bring an economic benefit and some has not yet. The types of these sites are diverse and mainly are either religious such as the holy shrines in the city of Samarra or natural such as the banks of river Tigris, which has not been used for tourism in spite of having all the necessary foundations. Despite these tourism capabilities, Salah-alddin province lack the tourism services (hotels, restaurants, etc.), which can help to benefit from them. Thus, the current state of these sites need to a considerable investment to reduce the shortcomings and provide facilities for religious and leisure tourism, which is very important in economic and sociological aspects. With this in mind, it is important to provide a strong and truthful environment for the tourism sector in order to achieve its purpose, which includes but no limited to funding, organization and management.
This study aims to show that it is possible to avoid these shortcomings by transformation of the traditional management policies to sustainable development principles, which can be implemented by using the modern techniques that match the development of policies in other countries and also by provide the necessary management and legislation reforms that ensure the protection of exhaustible and non-exhaustible resources from the non-effective use. This is combined by providing sustainable steps for the studied resources based on the analysis of their strength and weaknesses through SWOC and TOWS analysis.
This study has highlighted many issues and challenges suffered by the studied resources and presented many solutions that can enable the governing bodies’ in-charge to prioritize and execute these solutions. This will also enable them to form national and local policies that are compatible to the new non-central management policies. These solutions are also helpful to establish sustainable development that uses resources but with protecting the rights of current and future generations and they provide the governing bodies with the will and power to create an effective sustainable development that is armoured by the public support and contribution. It is hoped for this study to shape a clear vision that can help the local governments (represented by governorate councils and bureaus) and their populations to investigate the effective ways of using local resources to support their economic development.

The aggravation of the situation in Iraq and the failure to implement a political and economic system based on real developmental foundations, led to the emergence of crises and obstacles impeding the achievement of political and economic development. Thus, This study deals with treatment methods facing such crises and obstacles and reducing its namely: eliminating corruption in all its forms, implementing consensual democracy, abolishing the principle of quotas, expanding political participation, implementing transitional justice the necessity of taking several measures to advance the Iraqi economy, reducing dependence on oil, and making way for non-oil commodity sectors, reducing poverty and eliminating unemployment.

The phenomenon of financial and administrative corruption is a global problem that affects most countries of the world but at varying rates, as Iraq had the largest portion of the proliferation of that dilemma and scourge, especially in the period that followed 2003 and until 2018, and Iraq climbed the ladder of the countries ’development not in terms of progress and economic and social prosperity but rather was He has the leadership to be at the top of the pyramid of countries that promote and embrace the abhorrent phenomenon that has penetrated between the pillars and joints of the sectors of the Iraqi state, according to statistics provided by Transparency International through the CPI index, this can be explained as a result of wars and the resulting flop of Rarat and mismanagement of the administrations and policies that dominated the helm of the rule at the time, it should also be noted that it is not possible to limit the various types of financial and administrative corruption in Iraq, but we will address in this study an analysis of its reality in Iraq, especially during the period (2003-2018) in accordance with the index of perceptions Corruption and its economic effects, as well as ways and mechanisms at the economic level that must be followed in order to combat this phenomenon.

The study aims to identify the reality of the hidden global economy and predict the strategic path that it can take in the future and prevent its rise, the study's problem centered in that the hidden global economic growth represents a major threat to the economies of countries, because it is based on two parts, the first is the acquisition of wealth in illegal ways and the second is hidden from the eyes of the state The study adopted a hypothetical scheme through which it defined its hypotheses to achieve its goals, and used the descriptive and analytical approach to achieve the results, and data was collected on the reality of the hidden global economy of 158 countries around the world (Appendix 1) and the study came out with a number of results The most important of them is that the actual course of the hidden global economy follows the irregular distribution, as it started at high rates and then decreased for long periods due to the measures taken by countries to reduce it, to return to the rise, and this indicates that the practitioners of economic activities in secret have devised new ways to hide Their activities, as the study concluded that the expected strategic path for the hidden global economy can be directed downward through the measures taken by countries in response to the illegal economic activities practiced in light of the hidden global economy., The study also presented a set of proposals in Keep those conclusions.

Through the environment of the tax system, the policy maker can determine who bears the largest tax cost, and who is entitled to exemption from the tax and would provide resources and circumstances to achieve development and social justice. Recognizing the importance of the role played by the tax system requires the establishment of a strategic tax policy, a clear plan with specific objectives and answers important economic and social questions. In other words, reform of the tax system environment can be achieved only after identifying the most important problems and finding appropriate treatment factors, which requires us to identify the most important factors and whether the internal environment factors (resources, organizational structure, organizational culture). The external environment includes tax legislation, taxpayers, level of tax awareness, informants, chancellery, tax law, accounting profession, technological progress, public budget data, media, and constitution. The environment also has an impact on the continued increase in the number of taxpayers, resulting in an increase in tax revenues, ie, public treasury revenues The problem of low tax evasion in Iraq and the continuation of large and large, the most important problems to be addressed and this was noted for the activities organized for -

Sovereign funds play an important role in generating wealth in many countries, especially the oil states, in addition to their role in ensuring the future of generations of depleted wealth. These funds have played an important role in reducing deficits faced by many rentier countries, especially those that depend to a degree. The basis is on a major rental resource such as oil, for example. The study concluded that sovereign wealth funds are very necessary for developing countries, especially those that do not have economic diversification and depend on only one resource. The study also recommended that Iraq should have a sovereign wealth fund in which oil surpluses are placed. and to play important role in preserving the country's wealth.

The creative economy is of great importance in the economies of countries, as it is considered a basic and firm sector in the sustainable development process. Therefore, the research aims to indicate the size of the creative economy by touching on global creative exports and imports and their relative importance in global foreign trade for the period 2002-2015.
The research found that the volume of creative exports increased by almost two times during the period from 2002, when they reached about (416986) million dollars to about (1019505) million dollars in the year 2015. The same applies to creative imports, which increased by twice during the same period

The research focused on measuring the performance of small industrial projects, based on a set of indicators that are appropriate for the Iraqi environment and the crises it has gone through, including: revenue growth, productivity, added value, and apparent comparative advantage, for the purpose of identifying the level of performance of those projects in terms of their growth or slowdown, For the purpose of diagnosing constraints and their causes in order to work to correct deviations and overcome crises, based on statistical data from the National Accounts Directorate in the Ministry of Planning for the period (2006-2016), the results of which have been analyzed indicating their contribution to economic, social and competitive growth in varying proportions in terms of ratios The contribution, productivity, added value, and competition index at the gross local level for the country's projects, and a set of recommendations was formulated in light of the results of the research, we hope the stakeholders will benefit from it.

The phenomenon of the shadow economy has become one of the main variables that threaten the economies of the countries, which is accompanied by the negative effects of tax evasion and the negative effects of this evasion on the public budget, which is reflected on all economic sectors of the country.
As the revenues of this hidden economy are not included in the national income accounts and are not subject to the law and tax laws in force, which leads to limit the country's financial potential and misallocation of wealth and national product in addition to the undesirable secretions on societies represented by irregularities and illegal activities.
The shadow economy has become a scourge of the body of the economy of the countries, which constitute about (35%) of the total macroeconomic of the developing countries, while constituting about (15%) of the economies of developed countries.
In this research, we try to clarify the role of tax evasion of the activities of the shadow economy in the federal budget deficit based on the data of the Ministry of Planning.