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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
Fri Dec 29 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect Of Papaverine On Mechanical Activity in Ileal Smooth Mascle Of Hedgehogs

This is the first time that the mechanical activity of Hedgehog i leal

smooth muscle is a regular spontaneous contraction to be reported. It was  found  that  the different concent1·ations of  papaverine exerted different dcgces of inhibition on ileal smooth muscle. The minimum

effective  dose  was  (0.05)  mM.  Different  concentration  of acetylcholine and KCI caused tonic contraction in this kind of smooth muscle. High concentration of papaverine caused inst<mt relaxation in acetylcholine or Kcl- excited muscle. The inhibitory effect of the drug resul ted from the reduction of the available  free calcium and caused relaxation.

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Publication Date
Tue Oct 08 2002
Journal Name
Iraqi Journal Of Laser
Effect of Gas Mixture on the Output Characteristics of a CW CO2 Laser

In this work, the effect of partial amounts of gases in gas mixture of a CW CO2 laser on the output power was investigated. Also their effect on the condition determining the glow-discharge self-sustaining required for pumping the active medium was studied. Two fit relations were derived to predict the output laser power and the electric field to unit pressure ratio as functions to the partial amounts of gases. Results presented in this work could be used fruitfully to determine some of the optimum operational conditions of glow-discharge low-power CW CO2 lasers.

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Publication Date
Tue Aug 01 2023
Journal Name
Journal Of Engineering
Impact of Anchored CFRP Composites on the Strengthening of Partially Damaged PC Girders

This manuscript investigated the effect of anchorage CFRP wrapping sheets, bolts, and laminate interlock on increasing the efficiency of flexural strengthening for the post-tension girder using CFRP composites techniques longitudinal laminates at the soffit for partially damaged loss of about 14.3% from its area of prestressed concrete beams, and the impact on restoring the original flexural capacity of PC girder. Mitigating delamination of the soffit of horizontal laminates (CFRP). The texture of the laminate and anchorages influenced the stress of the laminate carbon fiber, the mode of crack propagation and failure, and consequently, the beam's attitude has been investigated in this manuscript. The experimental findi

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Publication Date
Thu Sep 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Monitoring the Water Quality of Tigris River by Applied Overall Index of Pollution
Abstract<p>The alteration in the hydrological regime in Iraq and the anthropogenic increasing effect on water quality of a lotic ecosystems needs to continuous monitoring. This work is done to assess the water quality of Tigris River within Baghdad City. Five sites were selected along the river and ten physicochemical parameters and Overall Index of Pollution (OIP) were applied to assess the water quality for the period between November 2020 and May 2021, the studied period were divided into dry and wet seasons. These parameters were water temperature, pH, dissolved oxygen (DO), biological oxygen demand (BOD), total hardness, alkalinity, turbidity, total phosphorus, total nitrogen, electrical co</p> ... Show More
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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Assessing the Effect of Using Porcelanite on Compressive Strength of Roller Compacted Concrete

Roller-Compacted Concrete (RCC) is a zero-slump concrete, with no forms, no reinforcing steel, no finishing and is wet enough to support compaction by vibratory rollers. Because the effectiveness of curing on properties and durability, the primary scope of this research is to study the effect of various curing methods (air curing, emulsified asphalt(flan coat) curing, 7 days water curing and permanent water curing) and different porcelanite (local material used as an Internal Curing agent) replacement percentages (volumetric replacement) of fine aggregate on some properties of RCC and to explore the possibility of introducing more practical RCC for road pavement with minimum requirement of curing. Cubes specimens were sawed from the slab

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Publication Date
Sat Feb 13 2021
Journal Name
Journal Of Lasers In Medical Sciences
Effects of Different Laser Treatments on Some Properties of the Zirconia-Porcelain Interface

Introduction: This study was performed to compare the effect of Fractional CO2 laser or Q switched Nd:YAG laser of surface treatment on the shear bond strength of zirconia-porcelain interface. Methods: Fractional CO2 laser at 30 W, 2 ms, time interval 1 ms, distance between spots 0.3 mm, and number of scans is (4) or Q switched Nd:YAG laser at 30 J/mm2 and 10 Hz were used to assess the shear bond strength of zirconia to porcelain. Pre-sintered zirconia specimens were divided into three groups (n = 10) according to the surface treatment technique used: (a) untreated (Control) group; (b) CO2 group; (c) Nd:YAG group. All samples were then sintered and veneered with porcelain according to the manufacturer’s instructions. Surface morph

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Publication Date
Tue Nov 26 2024
Journal Name
Journal Of Sport Sciences
Relationship of some components of blood immune fast transition to the handball players

It research and descriptive sample of players Handball number (21) player (Club Husseiniya) The research aims to identify the relationship between certain components of blood and immunological speed the transition has been a test speed the transition in addition to the withdrawal of a blood sample after (5-10) minutes on the test to identify the nature of the correlation between speed and some transitional immune blood Mkonaght. The importance of research in identifying the relationship element speed in the game where one of the key elements in this game and some blood components immune where there is little of the studies, which focused on the nature of the relationship between exercise and immune blood, especially in a game of handball, e

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Publication Date
Thu Aug 01 2024
Journal Name
Al-kindy College Medical Journal
Efficacy of Gamma Knife Stereotactic Radiosurgery in the Treatment of Primary Trigeminal Neuralgia

Background: Trigeminal neuralgia (TN), or Tic Douloureux, is one of the most common neuropathic pains. Gamma knife stereotactic radiosurgery (GNSRS) has been considered one of the procedures for treating primary TN. Objective: This study evaluates the effectiveness of GNSRS in treating primary TN in patients who are unresponsive to medical treatment in a single-center experience. Subjects and Methods: This study was conducted on 180 patients from January 2018 to October 2021. The study utilized the Barrow Neurological Institute (BNI) pain intensity score to assess pain before and after GNSRS treatment. Results: A total of 180 patients with primary TN were included in this study, 108 female with a 1.5:1 female: male ratio.  Results

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Publication Date
Thu Feb 01 2018
Journal Name
European Journal Of Drug Metabolism And Pharmacokinetics
Effects of Human Sulfotransferase 2A1 Genetic Polymorphisms 3 on the Sulfation of Tibolone

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Publication Date
Sat Nov 04 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences( P-issn 1683 - 3597 E-issn 2521 - 3512)
Study the Effect of Formulation Variables on Preparation of Nisoldipine Loaded Nano Bilosomes

Nisoldipine (NSD) is a dihydropyridine class of calcium channel blockers used for hypertension treatment, it belongs to class II BCS (low solubility with high permeability), its absolute bioavailability is only 5% due to presystemic metabolism in the gut wall. It is also a substrate for a CYP3A and P-gp. Bilosomes are lipid bilayer vesicles incorporating bile salts in their walls to prevent degredation by GIT bile salts. The aim of this study is to prepare nisoldipine bilosomes as vesicular carrier and assess the effect of different formulation variables such as type of surfactant, amount of cholesterol, surfactant and sonication time on particle size, entrapment efficiency and poly dispersity index of the prepared bilos

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