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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 Jan 01 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
Investigation of the Structural, Optical and Electrical Properties of AgInSe2 Thin Films
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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Kinetics of the Saponification of Mixed Fats Consisting of Olein and Stearin
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This research presents the kinetics of the saponification reaction using mixed fats of olein and stearin [in the ratio (3:1)] with NaOH solution. In this reaction, excess solution of NaOH was used to ensure the reaction being irreversible. Three parameters were varied to show their effects on the reaction rate .They are: percentage excess of NaOH solution (10 % - 100 %) , temperature (100-150)oC , and stirring speed (400-1100) rpm. It was noticed that increasing the percentage excess of NaOH solution enhances the rate of reaction while increasing temperature decreases the reaction rate since it is exothermic reaction.    Increasing stirring speed also improves the reaction rate because it is mass transfer controlled .Calcu

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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Flotation Method for Selective Separation of Lead and Zinc from Simulated Wastewater
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In this paper flotation method experiments were performed to investigate the removal of lead and zinc. Various parameters such as pH, air flow rate, collector concentrations, collector type and initial metal concentrations were tested in a bubble column of 6 cm inside diameter. High recoveries of the two metals have been obtained by applying the foam flotation process, and at relatively short time 45 minutes . The results show that the best removal of lead about 95% was achieved at pH value of 8 and the best removal of zinc about 93% was achieved
at pH value of 10 by using 100 mg/l of Sodium dodecylsulfate (SDS) as a collector and 1% ethanol as a frother. The results show that the removal efficiency increased with increasing initial m

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Publication Date
Fri Mar 14 2014
Journal Name
Arabian Journal Of Geosciences
Wetting and drying collapse behaviour of collapsible gypseous soils treated by grouting
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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Educational And Psychological Researches
Environmental Stress and their relationship to self-rebellion for Preparatory Stage Students
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The Present research aimed at identifying:   

1- The level of environmental stress among preparatory students

2- The level of self-rebellion  among preparatory students

3- The correlation between the two variables of research (environmental stress and self-rebellion) and the extent to which the independent variable contributes to the variable of the middle school students

The current research has determined the students of the fifth stage of the preparatory stage and all the branches in the departments of education in Baghdad province the morning study for the academic

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Publication Date
Mon Apr 15 2024
Journal Name
Journal Of Engineering Science And Technology
Text Steganography Based on Arabic Characters Linguistic Features and Word Shifting Method
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In the field of data security, the critical challenge of preserving sensitive information during its transmission through public channels takes centre stage. Steganography, a method employed to conceal data within various carrier objects such as text, can be proposed to address these security challenges. Text, owing to its extensive usage and constrained bandwidth, stands out as an optimal medium for this purpose. Despite the richness of the Arabic language in its linguistic features, only a small number of studies have explored Arabic text steganography. Arabic text, characterized by its distinctive script and linguistic features, has gained notable attention as a promising domain for steganographic ventures. Arabic text steganography harn

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Publication Date
Tue Jun 01 2021
Journal Name
Iop Conf. Series: Materials Science And Engineering
Enhancing the mechanical properties of lightweight concrete using mono and hybrid fibers
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Abstract<p>This investigation aims to study some properties of lightweight aggregate concrete reinforced by mono or hybrid fibers of different sizes and types. In this research, the considered lightweight aggregate was Light Expanded Clay Aggregate while the adopted fibers included hooked, straight, polypropylene, and glass. Eleven lightweight concrete mixes were considered, These mixes comprised of; one plain concrete mix (without fibers), two reinforced concrete mixtures of mono fiber (hooked or straight fibers), six reinforced concrete mixtures of double hybrid fibers, and two reinforced concrete mixtures of triple hybrid fibers. Hardened concrete properties were investigated in this study. G</p> ... Show More
Publication Date
Mon Jan 09 2023
Journal Name
Indian Journal Of Economics And Business
Evaluation of reverse logistics options for international and local companies in Iraq
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Many international companies have branches or agencies in Iraq and have large market shares, and this has contributed to the increase in the import of these companies' products. This process created an additional problem of handling a large number of expired or defective products. There are many methods that contribute significantly to reducing these problems. The most prominent of these is the activation of reverse logistics options in Iraq by international and local companies. This research aims to conduct a survey of the reverse logistics options approved by some local and international companies and compare between them. This paper found that Amaron, Hitachi, Apple, Samsung and Huawei have limited options for reverse logistics and that

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Publication Date
Sun Dec 31 2023
Journal Name
Iraqi Journal Of Information And Communication Technology
EEG Signal Classification Based on Orthogonal Polynomials, Sparse Filter and SVM Classifier
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This work implements an Electroencephalogram (EEG) signal classifier. The implemented method uses Orthogonal Polynomials (OP) to convert the EEG signal samples to moments. A Sparse Filter (SF) reduces the number of converted moments to increase the classification accuracy. A Support Vector Machine (SVM) is used to classify the reduced moments between two classes. The proposed method’s performance is tested and compared with two methods by using two datasets. The datasets are divided into 80% for training and 20% for testing, with 5 -fold used for cross-validation. The results show that this method overcomes the accuracy of other methods. The proposed method’s best accuracy is 95.6% and 99.5%, respectively. Finally, from the results, it

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Publication Date
Thu Aug 06 2020
Journal Name
Cuestiones Políticas
Political structure and the administration of political system in Iraq (post-ISIS)
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The objective of the investigation was to analyze the structure and administration of the political system in Iraq (post-ISIS). After 2003, the Iraqi political system suffered the fundamental problem of its failure to achieve the political and social inclusion that characterizes democratic systems, to guarantee the establishment of a "state for all", while respecting differences. Political representation has moved from the system of sectarian ethnic components, under the title of consensual democracy, to the representation of leaders and the realization of their interests and the interests of their parties at the expense of the groups that claim to represent them, which complicates the problem. In this sense, the new political syste

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