{"id":1119,"date":"2023-08-27T23:13:16","date_gmt":"2023-08-27T20:13:16","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=1119"},"modified":"2023-08-31T08:49:23","modified_gmt":"2023-08-31T05:49:23","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-the-role-of-religious-tourism-in-enhancement-tax-revenues","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=1119","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies discusses the role of religious tourism in enhancement tax revenues"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<\/p>\n<h4><\/h4>\n<h4><span style=\"font-size: 16px; font-family: 'Times New Roman';\"><strong>News Center Unit of the University of Baghdad \/ Institute media<\/strong><\/span><\/h4>\n<h4><span style=\"font-size: 16px; font-family: 'Times New Roman';\"><strong>The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (The role of religious tourism in enhancement tax revenues in Iraq An Applied research in the General Commission of Taxes) for the student\u00a0 Mahmood Mohammed Challab Al-Rammahi to obtain a higher diploma equivalent to a master\u2019s degree in taxes and grants its holder All rights and privileges of a master&#8217;s degree.<\/strong><\/span><\/h4>\n<h4><span style=\"font-size: 16px; font-family: 'Times New Roman';\"><strong>The study aimed to explain the role of the religious tourism tax by activating the residence tax on guests and overnight stays in tourist hotels, because of this shift\u2019s great role in increasing tax revenues and its impact on the general revenues of the state .<\/strong><\/span><\/h4>\n<h4><span style=\"font-size: 16px; font-family: 'Times New Roman';\"><strong>The study concluded that the imposition of tourism taxes (residency tax) leads to an increase in the tax base and then is reflected in the increase in the general revenues of the state, which is a successful method used by tourist countries to attract the largest number of tourists and thus achieve the largest return.<\/strong><\/span><\/h4>\n<p>[\/vc_column_text]<div id=\"cz_11967\" class=\"cz_grid_p cz_11967\"><div class=\"cz_grid cz_grid_1 clr cz_grid_c6 cz_grid_1_no_title cz_grid_1_mid tac cz_tooltip cz_grid_1_no_title\"><div class=\"cz_grid_item cz_grid_first\"><\/div><div class=\"cz_grid_item \"><div data-title=\"\u0645\u062d\u0645\u0648\u062f \u0645\u062d\u0645\u062f 2\"><a class=\"cz_grid_link cz_grid_zoom_in\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0645\u062d\u0645\u0648\u062f-\u0645\u062d\u0645\u062f-2.jpg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"225\" src=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0645\u062d\u0645\u0648\u062f-\u0645\u062d\u0645\u062f-2-300x225.jpg\" class=\"attachment-medium\" alt=\"\" title=\"\u0645\u062d\u0645\u0648\u062f \u0645\u062d\u0645\u062f 2\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0645\u062d\u0645\u0648\u062f-\u0645\u062d\u0645\u062f-2-300x225.jpg 300w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0645\u062d\u0645\u0648\u062f-\u0645\u062d\u0645\u062f-2-768x576.jpg 768w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0645\u062d\u0645\u0648\u062f-\u0645\u062d\u0645\u062f-2-600x450.jpg 600w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0645\u062d\u0645\u0648\u062f-\u0645\u062d\u0645\u062f-2.jpg 800w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><div class=\"cz_grid_details\"><i class=\"fa fa-search cz_grid_icon\"><\/i><\/div><\/a><\/div><\/div><div class=\"cz_grid_item \"><div data-title=\"\u0645\u062d\u0645\u0648\u062f \u0645\u062d\u0645\u062f 1\"><a class=\"cz_grid_link cz_grid_zoom_in\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0645\u062d\u0645\u0648\u062f-\u0645\u062d\u0645\u062f-1-e1693460812946.jpg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"245\" height=\"300\" src=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0645\u062d\u0645\u0648\u062f-\u0645\u062d\u0645\u062f-1-e1693460812946-245x300.jpg\" class=\"attachment-medium\" alt=\"\" title=\"\u0645\u062d\u0645\u0648\u062f \u0645\u062d\u0645\u062f 1\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0645\u062d\u0645\u0648\u062f-\u0645\u062d\u0645\u062f-1-e1693460812946-245x300.jpg 245w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/08\/\u0645\u062d\u0645\u0648\u062f-\u0645\u062d\u0645\u062f-1-e1693460812946.jpg 489w\" sizes=\"auto, (max-width: 245px) 100vw, 245px\" \/><div class=\"cz_grid_details\"><i class=\"fa fa-search cz_grid_icon\"><\/i><\/div><\/a><\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text] News Center Unit of the University of Baghdad \/ Institute media The Department of Financial Studies the Post-graduate Institute &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=1119\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":141,"featured_media":1122,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[8],"tags":[],"class_list":["post-1119","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discussions"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The Post-graduate Institute for Accounting and Financial Studies discusses the role of religious tourism in enhancement tax revenues - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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