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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
Thu Feb 27 2020
Journal Name
Iraqi Journal Of Science
Gene Expression of pelA and pslA in Pseudomonas Aeruginosa under Gentamicin Stress
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     Pseudomonas aeruginosa produces an extracellular biofilm matrix that consists of nucleic acids, exopolysaccharides, lipid vesicles, and proteins. Alginate, Psl and Pel are three exopolysaccharides that constitute the main components in biofilm matrix, with many biological functions attributed to them, especially concerning the protection of the bacterial cell from antimicrobial agents and immune responses. A total of 25 gentamicin-resistant P. aeruginosa selected isolates were enrolled in this study. Biofilm development was observed in 96% of the isolates. In addition, the present results clarified the presence of pelA and pslA in all the studied isolates. The expression of these genes was very low. Even though all biof

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Publication Date
Thu Jun 01 2017
Journal Name
Iosr Journal Of Computer Engineering
Lossy Image Compression Using Wavelet Transform, Polynomial Prediction And Block Truncation Coding
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Publication Date
Tue Jan 01 2019
Journal Name
The Saudi Dental Journal
The effects of cigarette smoking and exercise on total salivary antioxidant activity
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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Some machnical and thermal proprties of mullite prepared from iraqi starting materials
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Some mechanical and thermal properties of mullite samples prepared by mixing different phases of alumina and silica powders have been studied according to ASTM methods the cold crushing strength of the sintcred bodies.With different porosity, at room temperature was in the range(18-54)Mpa

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Effect of some air pollutants (sticking minutes and lead) on human health
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Air pollution is one of the complex problems plaguing the environment at the present time
as a result of many liberation of gases, vapors and fumes of fuels and chemicals resulting
from industrial activities . It should be noted that there are some elements of the heavy (Heavy
Metals), including toxic in the air, with different concentrations in the air depending on the
nature of the area, for example be in rural areas is lower than in cities or industrial areas as
measured parts million (ppm ) or parts per billion (ppb). Some of these important elements in
the physiological processes and enzymatic organisms but become toxic and Qatlhand-increase
Tercisahaan the permissible limits Bhave nature ,The air contaminant co

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Publication Date
Sun Sep 11 2022
Journal Name
Journal Of Petroleum Research And Studies
The Structural and Stress Analysis of Hemrin North Structure, North of Iraq.
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  The study focused on the results of first paleostress from thrust fault slip data on Tertiary age of Hemrin North Structure, North of Iraq. The stress inversion was performed for fault slip data using an improved right dihedral model, and then followed by rotational optimization (Georient Software). The trend of the principal stress axes (σ1, σ2 and σ3) and the ratio of the principal stress differences (R) show the main paleostress field is NE-SW compression regime. As well as using Lisle graph and Mohr diagram to determine the magnitudes of palestress.  The values paleostress of the study area were σ1=1430 bars, σ2=632 bars and σ3=166 bar. The large magnitudes of the primary stress axes could be attributed to active tecto

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Publication Date
Sat Apr 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Detection of Mineral and Microbial Contaminants in some Types of Imported Meat
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Abstract<p>The main target of the current study is to investigate the microbial content and mineral contaminants of the imported meat available in the city of Baghdad and to ensure that it is free from harmful bacteria, safe and it compliances with the Iraqi standard specifications. Some trace mineral elements such as (Iron, Copper, Lead, and Cadmium) were also estimated, where 10 brands of these meats were collected. Bacteriological tests were carried out which included (total bacterial count, <italic>Staphylococcus</italic> bacteria, <italic>Salmonella</italic> bacteria). The results showed highest number of total bacterial count 13×10<sup>5</sup> CFU/g in F8 bra</p> ... Show More
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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
Formal and Functional Perspectives in the Analysis of Hyperboles in Obama's Speeches
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     Hyperbole is an obvious and intentional exaggeration in the sense that it takes things to such an extreme that the audience goes too far and then pulls itself back to a more reasonable position, i.e. it is an extravagant statement or figure of speech not intended to be taken literally. This paper focuses on the formal and functional perspectives in the analysis of hyperbole which American candidates produce in their speeches in electoral campaigns, for it is hypothesized that candidates in their electoral campaigns use hyperbolic expressions excessively to persuade voters of the objectives of their electoral campaign programs. Hence, it aims to analyze hyperbole in context to determine the range of pragmatic func

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Publication Date
Wed Dec 20 2023
Journal Name
Al-esraa University College Journal For Medical Sciences
Nanoparticles Used in Treatment and Diagnosis of Leishmaniasis in Iraq: A Review
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The aim of this paper is to identify Nano-particles that have been used in diagnosis and treatment of leishmaniasis in Iraq. All experiments conducted in this field were based on the following nanoparticles: gold nanoparticles, silver nanoparticles, zinc nanoparticles, and sodium chloride nanoparticles. Most of these experiments were reviewed in terms of differences in the concentrations of nanoparticles and the method that was used in the experiments whether it was in vivo or in vitro. These particles used in most experiments succeeded in inhibiting the growth of Leishmania parasites.

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Publication Date
Mon Jan 04 2021
Journal Name
Medico-legal Update
Knowledge and Practice of Pregnant Iraqi Women about COVID-19 Preventive Measures
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