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Value added tax and its technical organization Lebanon Case Study
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Abstract

      Value Added Tax (VAT) is one of the most important types of indirect taxes because of its advantages in achieving financial, economic and financial objectives. The introduction of VAT is part of the reform of the structure of the Lebanese public tax system aimed at reducing the fiscal deficit and resulting inflation, which still lacks a general consumption tax. There is also an urgent need to increase treasury revenues , Because of its broad tax base, as it imposes on the consumption of locally produced and imported goods, in addition to the role played by this tax in support of the local product                                              

            Therefore, this research focused on the definition and definition of value added tax and its financial, economic and social effects, as well as its strengths and weaknesses. The research, through its problem, emphasized the lack of studies that dealt with value added tax because of its global importance through its tax revenues To protect the local product and to deal with VAT in Lebanon to prove its hypothesis that the value of VAT is both financial and economic. Lebanon is also one of the developing countries to which Iraq belongs. It is possible, through the technical regulation of value added tax in Lebanon, Benefit from it when studying the possibility of applying this tax in Iraq.                                        

 

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Publication Date
Tue Jun 01 2021
Journal Name
International Journal Of Nanoscience
Synthesis and Spectroscopic Characterization of Platinum Nanoparticles by Plasma Jet Method
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In this research, Argon gas was used to generate atmospheric plasma in the manufacture of platinum nanomaterials, to study the resultant plasma spectrum and to calculate the cellular toxicity of those manufactured nanomaterials. This research is keen on the generation of nonthermal atmospheric pressure plasma using aqueous platinum salts (H2PtCl6 6H2O) with different concentrations and exposure of cold plasma with a different time period used to produce platinum nanoparticles, to ensure typical preparation of nanoparticles. Visible UV and X-rays were performed for this purpose, and the diameter of the system probe was (1[Formula: see text]mm) with the Argon gas flow of

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Publication Date
Wed Jul 01 2020
Journal Name
International Journal Of Drug Delivery Technology
Gold nanoparticle: Synthesis, functionalization, enhancement, drug delivery and therapy: A review
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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Ontological Methodologies for Counselling Intervention: Do’a and Zikr Al-Mā’thur Corpus
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Do’a and Zikr al-Mā’thur (authentic supplications and remembrance of ALLAH ‘Azza wa Jalla) can be suggested to Muslims to help them deal with challenges or issues in life. Counselling cases affect a person’s feelings. Do’a and Zikr al-Mā’thur are often applied as a counselling intervention. Unfortunately, the authentic Do’a and Zikr al-Mā’thur are dispersed in many resources not visible to users, and the fact that not all online resources offer access to accurate Do’a and Zikr al-Mā’thur to users and the dubious Do’a and Zikr al-Mā’thur frequently credited to the Prophet (pbuh). The goal of this research is to develop an ontology

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Publication Date
Sun Dec 09 2018
Journal Name
Baghdad Science Journal
Some Results on the Average Inverse Shadowing Property and Strong Ergodicity
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Publication Date
Sat Apr 01 2023
Journal Name
Bulletin Of Electrical Engineering And Informatics
Implementation and performance evaluation of multi level pseudo random sequence generator
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In this paper, introduce a proposed multi-level pseudo-random sequence generator (MLPN). Characterized by its flexibility in changing generated pseudo noise (PN) sequence according to a key between transmitter and receiver. Also, introduce derive of the mathematical model for the MLPN generator. This method is called multi-level because it uses more than PN sequence arranged as levels to generation the pseudo-random sequence. This work introduces a graphical method describe the data processing through MLPN generation. This MLPN sequence can be changed according to changing the key between transmitter and receiver. The MLPN provides different pseudo-random sequence lengths. This work provides the ability to implement MLPN practically

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Engineering
Numerical and Experimental Analysis of Aircraft Wing Subjected to Fatigue Loading
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This study deals with the aircraft wing analysis (numerical and experimental) which subjected to fatigue loading in order to analyze the aircraft wing numerically by using ANSYS 15.0 software and experimentally by using loading programs which effect on fatigue test specimens at laboratory to estimate life of used metal (aluminum alloy 7075-T651) the wing metal and compare between numerical and experimental work, as well as to formulate an experimental mathematical model which may find safe estimate for metals and most common alloys that are used to build aircraft wing at certain conditions. In experimental work, a (34) specimen of (aluminum alloy 7075-T651) were tested using alternating bending fatigue machine rig. The t

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Publication Date
Tue Mar 15 2022
Journal Name
Alustath
The Predicament of Youth in J D Salinger Franny and Zooey
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This research deals with Salinger's concerns about predicaments of youth like Franny and her brother Zooey. Their predicaments are related to identity, family, religion, beliefs, life and death, education, source of power, and society. It illustrates adults struggle to adapt themselves to live a normal social American life. It proves necessary to balance their coexistence in a materialistic milieu to achieve spiritual peace, tranquility, and stability.

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Publication Date
Sun Jan 01 2023
Journal Name
Iraqi Journal Of Applied Physics
Fabrication and Improvement of Optoelectronic Properties of Copper Chalcogenide Thin Films
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Scopus
Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Materials Science And Chemical Engineering
Extraction and Modelling of Oil from Eucalyptus camadulensis by Organic Solvent
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This work was conducted to study the extraction of eucalyptus oil from natural plants (Eucalyptus camadulensis leaves) by organic solvents. the effects of the main operating parameters were studied; type of solvent (n-hexane and ethanol), time to reach equilibrium, the temperature (45°C to 65°C) for n-hexane and (45°C to 75°C) for ethanol, solvent to solid ratio (5:1 to 8:1 (v/w)), agitation speed (0 to 900 rpm) and the particle size (0.5 to 2.5 cm) of fresh leaves to find the best processing conditions for the achieving maximum oil yield. The concentration of eucalyptus oil in solvent was measured by using UV-spectrophotometer. The results (for n-hexane) showed that the agitation speed of 900 rpm, temperature 65°C with solvent to soli

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Publication Date
Wed Aug 26 2020
Journal Name
Journal Of Engineering
Groundwater Simulation and Wells Distribution at Qazaniyah City in Diyala Governorate
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In recent years, there is more interest in water sources availability, including groundwater due to an increase in demand for water because of the increasing population in the world, and the water recedes due to climate change also. Therefore, the study of groundwater has required more attention. The aim of the present study is to establish a MODFLOW model in the groundwater modeling system software to simulate the movement of groundwater in the Turssaq alluvial fan which is located in the Qazaniyah city, east of Diyala Governorate. The solid model was used to define the aquifer in the study area. Using the GIS software, mapping and preparing the data needed to create a conceptual model were carried out. The data of the

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