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EFFICIENCY OF PERFORMANCE AND COLLECTION OF INCOME TAX -REALISTIC VIEW OF THE GENERAL TAX AUTHORITY

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
Sat Jan 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Determining of Efficiency For The N749 Dye contact with TiO2 In Dye Sensitized Solar Cell

In this research, we investigate and evaluate the efficiency of a hetero junction N749-  device based on a simple donor-acceptor model for electron transfer. Electron transfer from a photo-excited N749 sensitized into a wide-band gap  is the basic charge separation in dye-sensitized solar cells, or "DSSCs". Due to the understanding of the current of the DSSCs functioning mechanism, the energy levels of the hetero junction N749-  device surrounded by DCM solvent as polar media must be continuum levels. The current-voltage (J-V) characteristics of the N749- device are calculated in two concentrations at room temperature (T=300 k) and 100   irradiation. The fill factor and efficiency of the device are found to be 0.134 and 6.990 for con

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Publication Date
Wed May 29 2019
Journal Name
Iraqi Journal Of Physics
Improvement the efficiency of SnO2/n-Si detector by engraving method using a CNC machine

Tin oxide was deposited by using vacuum thermal method on silicon wafer engraved by Computer Numerical Controlled (CNC) Machine. The inscription was engraved by diamond-made brine. Deep 0.05 mm in the form of concentric squares. Electrical results in the dark were shown high value of forward current and the high value of the detection factor from 6.42 before engraving to 10.41 after engraving. (I-V) characters in illumination with powers (50, 100, 150, 200, 250) mW/cm2 show Improved properties of the detector, Especially at power (150, 200, 250) mW/cm2. Response improved in rise time from 2.4 μs to 0.72 μs and time of inactivity improved 515.2 μs to 44.2 μs. Sensitivity angle increased at zone from 40o to 65o.

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Publication Date
Tue Sep 19 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Improvement the Action Efficiency of Microwave Vacuum Tube Type GI-19B by Activation its Intersurfaces

In this research an improvement of the efficiency  of vacuum microwave  tube  type      Gl-19B     had  been  done  by activation    of internal surfaces   using two specific  procedures  which can qualify  the tubes to be reused again.

The first method  was the reevacuuated  and heating treatment.

The second  method wa:s the glow discharge  method which  used ro

clean the electrodes and improve the vacuum to about!o·8 mbar.

In order   to study  the  using of  both processes   together,  Copper

samples  heate

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Publication Date
Tue Aug 31 2021
Journal Name
Inmateh Agricultural Engineering
DETERMINING THE EFFICIENCY OF A SMART SPRAYING ROBOT FOR CROP PROTECTION USING IMAGE PROCESSING TECHNOLOGY

A system was used to detect injuries in plant leaves by combining machine learning and the principles of image processing. A small agricultural robot was implemented for fine spraying by identifying infected leaves using image processing technology with four different forward speeds (35, 46, 63 and 80 cm/s). The results revealed that increasing the speed of the agricultural robot led to a decrease in the mount of supplements spraying and a detection percentage of infected plants. They also revealed a decrease in the percentage of supplements spraying by 46.89, 52.94, 63.07 and 76% with different forward speeds compared to the traditional method.

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Publication Date
Sat Dec 03 2016
Journal Name
Journal Of Genetic And Environmental Resources Conservation
Examination the efficiency of NDVI index by comparing with STVI-4 index to recognize the vegetation cover

Publication Date
Sat Jun 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
The Efficiency Of Physics Forceps In Comparison To The Conventional Dental Extraction Forceps: A randomized Clinical Trial

Background: Tooth extraction is one of the most commonly performed procedures in dentistry. It is usually a traumatic process often resulting in immediate destruction and loss of alveolar bone and surrounding soft tissues. Various instruments have been described to perform atraumatic extractions which can prevent damage to the paradental structures. The physics forceps is one of those innovations in dental extraction technologies that claim to provide an efficient means for atraumatic dental extractions. Materials and method: A randomized clinical trial was conducted to compare the physics forceps with the conventional forceps for the removal of 28 mandibular single rooted teeth under the following parameters: incidence of crown, root, b

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Estimate the Best production function of the General Company for Iraqi Cement for the period (1996-2010)

     The General Company for Iraqi Cement is regarded as one of the companies that contribute to support the Iraqi economy. It contributes to provide the material of cement which fulfils the consumer and investment need in the markets in competitive prices and not to resort to the importing of the cement from abroad. That would save a great share of the purchase parity of the poor sectors of society. The estimation  of production function will contribute to putting the company.

The application functions of  the standard production of  benefit critical to clarify the actual relationship between production & its components, & allow to clarify the i

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
(The trade-off between privatization Options General contracting firms Using the strategic analysis of the external environment

Discussed the research variables are important, privatization options and strategic analysis of the external environment, and that the purpose of the research is the trade-off between privatization options and choose the most appropriate alternative in proportion to the external environment, the research aims to determine the privatization the most appropriate option for companies and public contracting, showing the importance of the study provide the privatization of public companies as a strategy can all its way public sector organizations from the transfer of work practices or private sector organizations and mechanisms to it as contributing to improving the level of skills Develop the current and future level of performance,

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Relationship and impact of the Analysis and evaluation jobs with employees performance : Survey study

        The aim the research that definition on the impact a lot of Analysis and evaluation jobs impact in support the employees performance the property that are Analysis and evaluation jobs is one of the jobs however of the human resource management on organization and the impact footpace big on the chractericties and performance of the people and the impact that success of the organization , And here problem stool of the research in the omission the role for the Analysis and evaluation jobs impact in support the employees performance from the upward management in the organization , Polls were adopted as tools for obtaining data and the Depart

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Publication Date
Wed Oct 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Impact of investigator personality pattern on job stress at the General inspectors of offices /applied thesis

This research studied the relationship of patterns of investigator personality with the big five dimensions (Extraversion, stability, interoperability, openness, and personal benevolent), in facing the job stress with its resources(characteristics of the role, quality of work, organizational structure, work environment, organizational policies, social relations, and organizational processes) which the investigators exposed to it at the General Inspectors Offices.

The researcher derived the idea of ​​research from the importance of the work of these offices in a confrontation of various cases of financial and administrative corruption in Iraq at the present time, since itis one of the most important in

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