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EFFICIENCY OF PERFORMANCE AND COLLECTION OF INCOME TAX -REALISTIC VIEW OF THE GENERAL TAX AUTHORITY
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The process of evaluating and measuring tax performance is critical to support the tax collection process. The comparison of the amount of revenue collection with what is expected and the process of measuring tax performance continuously by the tax administration leads to increase the collection of tax, determine the size of deviations and stand and know the reasons and take the necessary measures to address them to get a better result in the future. According to the different tasks assigned to them, criteria and indicators for measuring the tax performance vary from one organization to another. These are indicators or criteria that measure tax revenue (i.e., amounts). One of the research's main findings was to raise the tax collection level, increase the number of employees to get good performance, and impose sanctions on tax evaders. They are detecting the manipulators with the other accounts submitted to the General Authority for Taxes to evade the tax and achieve the taxpayers' greatest possible profit. The most important recommendations reach the research. The attempt to introduce technology and advanced information systems to cope with developments in the field of taxation, to give more importance to the process of assessment and measurement of tax performance because of the positive impact in the process of collection of tax collection.

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Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
Separation and Determination of Some Organic Acids in Dry Calyces of Iraqi Hibiscus Sabdariffa Linn
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A new reversed phase- high performance liquid chromatographic (RP-HPLC) method with Ultraviolet-Visible spectrophotometry has been optimized and validated for the simultaneous extraction and determination of organic acids present in Iraqi calyces of Hibiscus Sabdraffia Linn. The method is based on using ultrasonic bath for extracting organic acids. Limit of detection in µg/ml of Formic acid, Acetic acid, Oxalic acid, Citric acid, Succinic acid, Tartaric acid, and Malic acid 126.8498×10-6, 113.6005×10-6, 97.0513×10-6, 49.7925×10-6, 84.0753×10-6, 92.6551×10-6, and 106.1633×10-6 ,respectively. The concentration of organic acids found in dry spacemen of calyces of Iraqi Hibiscus Sabdraffia Linn. under study: Formic acid, Acetic acid,

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Publication Date
Thu Aug 07 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of corrosion behavior of bioceramics coated commercially pure titanium and Ti-6Al-4V alloy
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Background: This study report the corrosion behavior of commercially pure titanium and Ti-6Al-4V alloy samples without coating and with hydroxyapatite, partial stabilized zirconia and mixture of partial stabilized zirconia and hydroxyapatite coating and comparison between them through electrochemical polarization tests in 37 0 C Hank's solution. Materials and methods: Electrophoretic deposition technique (EPD) was used to achieve the coating from each one of three types of the coating materials (HAP, PSZ and mixture of 50% HAP and 50%PSZ) on Cp Ti and Ti-6Al-4V alloy samples. The electrochemical corrosion test was performed when samples were exposed to Hank's solution prepared in the laboratory and the polarization potential, corrosion rate

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Publication Date
Tue Jun 01 2021
Journal Name
Political Sciences Journal
Regionalism Hegemony of Political Life in Tunisia and its influence upon construction of Political System
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The topic area of that’s paper dealing with regionalism hegemony upon ruling affairs and political life in Tunisia, this phenomena had historical origins, even before region of French occupation in 1881, after independence, the regionalism domination was practice and normal, the political system justified it's with many causes, like level of education, connection with Western civilization, enlighten intelligent, economic conditions in coast region and North of Tunisia compared with the South, also the role of President Bourqiba as founder of Modern Tunisia, he was from Monster (North of country) which was dominated as charismatic leader dedicate the regionalism domination through decades, yet after revolution in 2011, little changes ha

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Publication Date
Tue Oct 01 2013
Journal Name
International Journal Of Biological Macromolecules
Characterization and determination of lignin in different types of Iraqi phoenix date palm pruning woods
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Publication Date
Wed Jan 24 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Development and Characterization of Hyaluronic Acid-Incorporated Thermosensitive Nasal in situ Gel of Meclizine Hydrochloride
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Background: Meclizine hydrochloride (MCZ) is an antihistamine that is used as an antiemetic to prevent and cure nausea and vomiting. Because of its limited water solubility and first-pass metabolism, it exhibits variable absorption. Objective: To formulate and evaluate MCZ as an intranasal in situ gel with increased residence time and permeability. Methods: We made an inclusion complex of MCZ using various cyclodextrins as a complexing agent to help the drug dissolve better. The complexes were studied, and the ones that were better at dissolving were chosen to be used in the creation of an in situ gel with poloxamer 407 (17–20% w/v) and hyaluronic acid (0.25–0.75% w/v). Prepared formulas were subjected to various evaluation tes

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Publication Date
Sun Dec 30 2012
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Production of Biodiesel Fuel from Oleic Acid and Comparison of its Properties with Petroleum Diesel
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Biodiesel define as the mono-alkyl esters of vegetable oil and animal fats is an alternative diesel fuel that is steadily gaining attention because the combustion of fossil fuels such as coal, oil and natural gas has been identify as a major cause of the increase in the concentration of carbon dioxide in the earth’s atmosphere and causing global warming.
The present work concerns with estimating the physical properties experimentally such as kinematic viscosity, density, flash point and carbon residue of biodiesel that produced by the esterification reaction of methanol and oleic acid with homogeneous catalysts H2SO4 in a lab-scale packed reactive distillation column using the best operating conditions of methanol to oleic acid 8:1,

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Publication Date
Mon Jan 01 2024
Journal Name
International Journal Of Research In Science And Technology
Encryption of Medical Image Based on Cascaded Design of AES Block Algorithm and Chaotic Map
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Security concerns in the transfer of medical images have drawn a lot of attention to the topic of medical picture encryption as of late. Furthermore, recent events have brought attention to the fact that medical photographs are constantly being produced and circulated online, necessitating safeguards against their inappropriate use. To improve the design of the AES algorithm standard for medical picture encryption, this research presents several new criteria. It was created so that needs for higher levels of safety and higher levels of performance could be met. First, the pixels in the image are diffused to randomly mix them up and disperse them all over the screen. Rather than using rounds, the suggested technique utilizes a cascad

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Publication Date
Wed Jan 09 2008
Journal Name
Iraqi Journal Of Agricultural Sciences 39 (3)‏
IFNFLUENCES OF IRRIGATION WITH MAGNETIZED WATER AND FOLIAR FERTILIZATION IN MINERAL CONTENTS OF ORANGE LEAVES.‏
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Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Measurement of background radiation, cosmic ray flux and their hazard parameter of Baghdad city districts
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The aim of this work was directed to measure the cosmic ray (CR)
flux and the background (BG) absorbed dose rate for districts of
Baghdad city. The maximum values of CR flux was 2.01
(particle/cm2.s) registered for several Baghdad districts and the
minimum was 0.403 (particle/cm2.s) belonging to Al-kadhimiya
district, whereas the overall average value was 1.24 (particle/cm2.s).
The BG measurements showed that the maximum absorbed dose was
25 nSv/h belonging to Noab AL-Dhbat district and the minimum
absorbed was 19.01 nSv/h observed in Al-Ghadeer district, while
the overall average was 22.56 nSv/h, and this value is small than the
Iraqi permissible limit, which is restricted by Iraqi Center of
Radiation Pr

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Publication Date
Fri Jul 01 2016
Journal Name
Al–bahith Al–a'alami
Semiotics of Sufi Texts- Poets of Al Qasr and Al-Asr journals as a Model
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In a common language based on interpretation and diagnosis in the symbols and signs, the subject of Sufism and artistic semiotics is manifested in the construction and intensity of the reading of the text and the dismantling of its intellectual systems.
The emergence of Sufism in its religious features and the spiritual revelations related to the divine love of life in absolute reality, And images and language in a stream of intellectual and artistic unique and harmonious communicates with the subject of the themes of the Arab literature and its implications, but it is separated by a special entity signals and symbols related to the mysticism and worship.
    The unleashing of the imagination and the diagnosis,

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