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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
Mon Apr 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of New Heterocyclic Derived from Pyromellitic Dianhydride
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  In this work two moles of 2-amino benzothiazole were allowed to react with one mole of pyromellitic dianhydride to produce N,N‾-Bis-(benzathiazol-2-yl) pyromellitamic diacid [I] which was submitted to esterification via the reaction with dimethyl sulphate in sodium carbonate in acetone as a solvent to synthesize N,N‾-bis-(benzothiazol-2-yl) pyromellitam diacetate [II] .This ester  was used to produce  novel  compounds through  two paths :- Path one:- Reaction of ester [II] with hydrazine in ethanol as a solvent to form the corresebonding  N,N‾-bis (benzothiazole-2-yl) –pyromellitamic acid hydrazide [III] which react with acetyl acetone in ethanol or with phthalic anhydride in dioxa

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Synthesis and characterization of some New Derivatives from 2- Mercaptobenzothiazole
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In this work 2- mercaptobenzothiazole ( 2-MBT ) and some of its derivatives(1, 14 ,27) were prepared by using home made Auto clave .The synthesis involve treatment of 2- MBT or some of its derivatives with chloro acetyl chloride to give 1- chloro acetyl -2- MBT or the corresponding derivatives (2,15,28) . the product was treated with phenyl hydrazine to give the phenyl hydrazide derivatives (3,16,29) . The new derivatives(4-13, 17-26,30-39) were synthesized by reaction of the phenyl hydrazide derivatives with different aromatic aldehydes in the presence of Acetic Acid . Structure of all the prepared compounds confirmation were proved using FTIR , elemental analysis (C .H .N .S ) in addition to melting points.

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Publication Date
Tue Apr 20 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Weak Pseudo – 2 – Absorbing Submodules And Related Concepts
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      Let  R  be a commutative ring  with identity  and  E  be a unitary left  R – module .We introduce  and study the concept Weak Pseudo – 2 – Absorbing submodules as  generalization of weakle – 2 – Absorbing submodules , where a proper submodule  A of  an  R – module  E is  called  Weak Pseudo – 2 – Absorbing  if   0 ≠ rsx   A   for  r, s  R , x  E , implies that  rx   A + soc ( E ) or  sx  A + soc (E)  or   rs  [ A + soc ( E ) E ]. Many basic  properties, char

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Publication Date
Wed Jan 20 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
αg_Ị-open sets and αg_Ị-functions
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     The objective of this paper is to show modern class of open sets which is an -open. Some functions via this concept were studied and the relationships such as continuous function strongly -continuous function -irresolute function -continuous function.

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Engineering
Buckling Analysis of Composite Plates under Thermal and Mechanical Loading
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Buckling analysis of composite laminates for critical thermal (uniform and linear) and mechanical loads is reported here. The objective of this work is to carry out theoretical investigation of buckling analysis of composite plates under thermomechanical loads, and experimental investigation under mechanical loads. The analytical investigation involved certain mathematical preliminaries, a study of equations of orthotropic elasticity for classical laminated plate theory (CLPT), higher order shear deformation plate theory (HSDT) , and numerical analysis (Finite element method), then the equation of motion are derived and solved using Navier method and Levy method for symmetric and anti-symmetric cross-ply and angle-ply laminated plates t

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Publication Date
Thu Oct 31 2013
Journal Name
Al-khwarizmi Engineering Journal
Pressure Control of Electro-Hydraulic Servovalve and Transmission Line Effect
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The effected of the long transmission line (TL) between the actuator and the hydraulic control valve sometimes essentials. The study is concerned with modeling the TL which carries the oil from the electro-hydraulic servovalve to the actuator. The pressure value inside the TL has been controlled by the electro-hydraulic servovalve as a voltage supplied to the servovalve amplifier. The flow rate through the TL has been simulated by using the lumped π element electrical analogy method for laminar flow. The control voltage supplied to servovalve can be achieved by the direct using of the voltage function generator or indirect C++ program connected to the DAP-view program built in the DAP-card data acqu

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
The Discussion of Language and Poetry in A.R. Ammons's Garbage
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  A.R. Ammons's  Garbage is a unique poem in all measures, starting from the title to the subject matter of the poem.  Though it discusses the ecological repercussion of waste management, the long poem is written to shed light on the correlation between language\poetry and garbage. The paper argues that in his examination of language\poetry and garbage as both reflectors of human life and experience, Ammons claims that redemption is possible through both language and garbage by scrutinizing human experience whether low or high, mundane or sacred. This paper tries to examine Ammons's  efforts to use the farfetched metaphor of garbage to discuss language and poetry-writing.  

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
Physical and chemical properties of soil in the Karkh district
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The study area soils suffer from several problems appear as tkhesvat and cracks in the roads and waterlogging which reduces the susceptibility of soil to withstand pressure, this study was conducted on the soil of the Karkh district based on field study that included (6) samples of soil physical analyses contain different ratios of (mud, sand, silt) as percentages (52%, 45%, 3 #) respectively, and liquidity limit rate (39%) Stroke rate plasticity was (20.6%) The rate coefficient of plasticity total (19.2%)0

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Publication Date
Thu Mar 01 2018
Journal Name
Journal Of Engineering
Synthesis and Characterization of Nanocrystalline Aluminophosphate AlPO4-5 Molecular Sieve
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Nanocrystalline aluminophosphate AlPO4-5 molecular sieves were synthesized by hydrothermal method (HTS). Synthesis parameters like time and temperature of crystallization were investigated. Type of template (R) and ratio of R/P2O5 were studied also. Characterization of the synthesized AlPO4-5 were done by powder X-ray diffraction (XRD), scanning electron microscopy (SEM/EDX), Fourier transform infrared (FTIR), differential scanning calorimetry-thermogravimetry analysis (DSC-TGA), and N2 adsorption-desorption BET analysis. XRD patterns results showed excellent crystallinity for two types of templates, di-n-propylamine (DPA) and tetrapropyl ammonium hydroxide (TPAOH) f

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Publication Date
Mon Jan 06 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Periodontal health and salivary Interleukin -6 among preterm postpartum women
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Background: Hormonal changes during pregnancy have been suggested to predispose women to gingivitis. Furthermore, advance periodontal infection in pregnant women may pose a threat to the placenta and uterus and may increase the like hood of preterm delivery. The aim of this study was to investigate the effect of salivary interleukin -6 (IL-6) level and periodontal health among preterm postpartum women. Materials and Methods: Salivary samples were taken from 33 preterm postpartum women (study group) and 33 full term postpartum women (control group). The supernatant salivary samples were assayed using atomic absorption spectrophotometer. Plaque, calculus and gingival indices were used for recording the oral hygiene and gingivitis also probing

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