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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 Dec 20 2022
Journal Name
2022 4th International Conference On Current Research In Engineering And Science Applications (iccresa)
Noise Detection and Removing in Heart Sound Signals via Nuclear Norm Minimization Problems
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Heart sound is an electric signal affected by some factors during the signal's recording process, which adds unwanted information to the signal. Recently, many studies have been interested in noise removal and signal recovery problems. The first step in signal processing is noise removal; many filters are used and proposed for treating this problem. Here, the Hankel matrix is implemented from a given signal and tries to clean the signal by overcoming unwanted information from the Hankel matrix. The first step is detecting unwanted information by defining a binary operator. This operator is defined under some threshold. The unwanted information replaces by zero, and the wanted information keeping in the estimated matrix. The resulting matrix

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Publication Date
Mon Jan 01 2018
Journal Name
Aip Conference Proceedings
Indoor 222Rn measurement and hazards indices in houses of Al-Najaf province – Iraq
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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Some Properties of Superplasticized and Retarding Concrete Under Effect of Accelerated Curing Methods
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In recent decades, tremendous success has been achieved in the advancement of chemical admixtures for Portland cement concrete. Most efforts have concentrated on improving the properties of concrete and studying the factors that influence on these properties. Since the compressive strength is considered a valuable property and is invariably a vital element of the structural design, especially high early strength development which can be provide more benefits in concrete production, such as reducing construction time and labor and saving the formwork and energy. As a matter of fact, it is influenced as a most properties of concrete by several factors including water-cement ratio, cement type and curing methods employed.
Because of acce

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Publication Date
Tue Jul 10 2018
Journal Name
Journal Of Global Pharma Technology
Synthesis, Spectral Studies and Biological Activity of Azo dye Complexes with Some MetalIons
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2-(2-amino-5-nitro-phenylazo),-phenol was ready by grouping the diazonium salt of 2-aminophenol with 4-nitroaniline.Thegeometry of azo ligand(HL)was resolved on the origin of (C.H.N) analysis,1H and 13CNMR spectra, infrared spectra and UV–vis electronic absorption spectra. Dealing with the azo ligand produced with Rh+3 and La+3ataqueous ethanol for a 1:3 metal: ligand rate, and in perfect ph. The formation for compounds have been described by utilizing flame atomic, absorption,(C.H.N),Analyses, conductivity, infrared spectra and UV–vis spectral procedures. Nature in the produced compounds, have been studied, obey the ratio of mole and continuous, variance, manners, Beer's law, yielded up a concentration, rate (1×10-4- 3×10-4M),. High

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Publication Date
Mon Aug 18 2025
Journal Name
Iraqi Journal Of Agricultural Sciences
EFFECT OF TILLAGE WITH CHISEL PLOW ON SOIL MEAN WEIGHT DIAMETER AND POROSITY
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Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Preparation and Characterization of (Hyacinth plant / Chitosan) Composite as a Heavy Metal Removal
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In this study, the preparation and characterization of hyacinth plant /chitosan composite, as a heavy metal removal, were done. Water hyacinth plant (Eichhorniacrasspes) was collected from Tigris river in Baghdad. The root and shoot parts of plant were ground to powder. Composite materials were prepared at different ratios of plant part (from 2.9% to 30.3%, wt /wt) which corresponds to (30-500mg) of hyacinth plant (root and shoot) and chitosan. The results showed that all examined ratios of plant parts have an excellent absorption to copper (Cu (II)). Moreover, it was observed that 2.9% corresponds (30mg) of plant root revealed highest removal (82.7%) of Pb (II), while 20.23% of shoot removed 61% of Cd (II) within 24 hr

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Publication Date
Fri Jul 28 2017
Journal Name
Iraqi Journal Of Science
Morphological and Optical Properties of CdS Quantum Dots Synthesized with different pH values
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Publication Date
Mon Oct 16 2006
Journal Name
No Journal
Novel Metal Complexes of Tetradentate Ligands Type N2S2 Synthesis and Physico-Chemical Characterisation
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This study is included the preparation of two tetradentate amide-thiol proligands of the general structure [H2Ln], [where; (n = (1–2)]. The ligands [H2L1] and [H2L2] have been prepared from the reaction of the cyclic thioester 2-oxo-1, 4-dithiacyclohexane (compound 1) and 3-chloro-2-oxo-1, 4 dithiacyclohexane (compound 2) with 2-aminomethanepyridine in (1:1) ratio respetively. The reaction was carried out in chloroform at room temperature and under N2 atmosphere. Structural formula of these two ligands have been reported.

Publication Date
Sat Mar 07 2020
Journal Name
Systematic Review Pharmacy
Preparation, Diagnosis, Thermodynamic and Biological Studies of New Complexes Derived from Heterocyclic Ligand
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The ligand Schiff base [(E)-3-(2-hydroxy-5-methylbenzylideneamino)- 1- phenyl-1H-pyrazol-5(4H) –one] with some metals ion as Mn(II); Co(II); Ni(II); Cu(II); Cd(II) and Hg(II) complexes have been preparation and characterized on the basic of mass spectrum for L, elemental analyses, FTIR, electronic spectral, magnetic susceptibility, molar conductivity measurement and functions thermodynamic data study (∆H°, ∆S° and ∆G°). Results of conductivity indicated that all complexes were non electrolytes. Spectroscopy and other analytical studies reveal distorted octahedral geometry for all complexes. The antibacterial activity of the ligand and preparers metal complexes was also studied against gram and negative bacteria.

Publication Date
Mon Aug 18 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Immunohistochemical expression of HOXA1, and Ki-67 proteins of oral squamous cell carcinoma
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Background: Oral squamous cell carcinoma (OSCC) is the most prevalent malignant neoplasm of the oral cavity and constitutes a major health problem in developing. In the last 30 years, the 5-year survival rate of patients with oral SCC has not improved despite advance in diagnostic techniques. To improve early diagnosis for this deadly disease, new biological markers are needed. HOX genes encode homeodomain-containing transcription factors involved in the regulation of cellular proliferation and differentiation during embryogenesis. HOX gene expression has been described in several adult tissues, where they performed important roles in maintaining homeostasis. Few studies have suggested that HOXA1 plays a role in tumorigenesis. Besides bein

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