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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 Jun 02 2008
Journal Name
Baghdad Science Journal
Plasma alkaline phosphatase polymer phism and it’s association with productivity in Iraqi fowl
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Plasma alkaline phosphatase isozyme in Iraqi fowl was studied by acrylamide gel electrophoresis. Two phenotypes fast and slow, were observed. These two phenotypes have been shown to be controlled by one single autosomal locus with two allel AKPF and AKPS. The gene frequency of AKPS is dominant over the AKPF. The result indicated that gene frequency of AKPF in leghorn and new hamshire was more frequent than in local Iraqi birds. Birds of fast isozyme type had higher 90 – day's egg production and egg weights as compared to those with slow isozyme. It is concluded that the fast isozyme can be used as gene marker for spotting out pullets with high body weight sexual maturity, high egg production and high egg weight.

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Economics And Finance Studies
THE ROLE OF EXTERNAL INDEBTEDNESS OF THE ECONOMIC AND FINANCIAL DEVELOPMENT IN IRAQ
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The imperative of achieving financial stability has transcended national boundaries, necessitating heightened attention from both researchers and policymakers. Consequently, this article delves into an examination of the impact of government debt and public debt on financial development within the context of Iraq. The study employs monetary policy, interest rate, inflation, and population growth as control variables to prognosticate financial development. Utilizing data extracted from the World Development Indicators (WDI) spanning the period from 1995 to 2022, the study employs the dynamic autoregressive distributed lag (DARDL) approach to scrutinize the associations under investigation. The findings underscore a negative association betwe

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Scopus
Publication Date
Wed Sep 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
A Viscoplastic Modeling for Permanent Deformation Prediction of Rubberized and Conventional Mix Asphalt
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Publication Date
Sun Jun 30 2013
Journal Name
Al-kindy College Medical Journal
Serodiffusion of Helicobacter Pylori and HAV in Patients Attending Two Centers in Baghdad
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Background: Helicobacters are motile curved, oxidase and catalase positive,
gram negative rods similar in morphology to vibrios. The cells have polar flagella
and are often attached at their ends given pairs "S" shapes or seagull
appearance.
Object i ves: The present study was undertaken to estimate the serodiffusion of
H. pylori and hepatitis A virus (HAV) in 300 patients attending two centers in
Baghdad.
Metthods:: HAV was determined by the detection of HAV-IgM in the serum samples. Detection of H. pylori was by ELISA and endoscopic examination.
Resul t s: The serodiffusion of H. pylori was 40% (n=120). Out of the 120
patients infected with H. pylori, 50(41 .6%) patients were diagnosed clinically to
have g

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Publication Date
Tue Aug 26 2025
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Temperature and Frequency on the Dielectric Properties of PVC/MnCl2 Composite
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Publication Date
Sun Jan 01 2023
Journal Name
Petroleum And Coal
Analyzing of Production Data Using Combination of empirical Methods and Advanced Analytical Techniques
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Scopus
Publication Date
Sun Feb 27 2011
Journal Name
University Of Baghdad
Determination of Cimetidine and Erythromycin ethylsuccinate Drugs Using Different Spectrophotometric Methods (Ph.D. Thesis)
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In this study, four different spectrophotometric methods were applied for determination of cimetidine and erythromycin ethylsuccinate drugs in pure form and in their pharmaceutical preparations. The suggested methods are simple, sensitive, accurate, not time consuming and inexpensive. The results showed the following: The first method: Based on the formation of ion pair complex of each drug with bromothymol blue (BTB) as a chromogenic reagent. The formed complexes were extracted with chloroform and their absorbance values were measured at 427.5 nm for cimetidine and 416.5nm for erythromycin ethylsuccinate; against their reagents blanks. Two different methods, univariate method and multivariate method, were used to obtain the optimum condit

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Publication Date
Tue Sep 11 2018
Journal Name
Iraqi Journal Of Physics
Electrical glow discharges and plasma parameter of planar sputtering system for silver target
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DC planar sputtering system is characterized by varying discharge potential of (250-2000 volt) and Argon gas pressures of (3.5×10-2 – 1.5) mbar. The breakdown voltage for silver electrode was studied with a uniform electric field at different discharge distances, as well as plasma parameters. The breakdown voltage is a product of the Argon gas pressure inside the chamber and gab distance between the electrodes, represent as Paschen curve. The Current-voltage characteristics curves indicate that the electrical discharge plasma is working in the abnormal glow region. Plasma parameters were found from the current-voltage characteristics of a single probe positioned at the inter-cathode space. Typical values of the electron temperature an

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Crossref
Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Isolation of Some Microorganisms from Bar Soaps and Liquid Soaps in Hospital Environments
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This study was designed to determine the colonization of the in-use hand washing soaps in hospital settings. It is a comparative cross-sectional research in a surgical specialties and Baghdad teaching hospital in Baghdad, Iraq. Swabs from surfaces of bar soaps and from liquid soaps via their applicator tips; at the sinks of toilets of hospital staff and working rooms of the wards were taken in January 2008. Conventional microbiologic methods were used for culture of the swabs and identification of the isolates. Colonization was detected 60% and 15.9% in bars and liquid forms respectively. And this lead to the conclusion that bar soaps could be colonized with microorganisms excessively. Liquid hand washing soaps are more appropriate in ho

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Publication Date
Wed Jul 21 2010
Journal Name
Veterinary Medical Journal Giza
Efficacy of some drugs and pathological studies on Toxoplasma gondii infection in mice.
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The study was conducted to determine the effect Toxoplasma gondii and the efficacy of azithromycin and garlic tablets on the treatment of acute murine toxoplasmosis and observe the histopathological changes due to infection. 60 Albino mice were divided into six groups, and their survival rate, pathology, bioassay trial and immunofluorescence were observed. Results revealed that azithromycin (250 mg/kg/day) given to infected mice increased the survival rate (90% on day 7 PI) and decreased the histopathological changes when compared with the control groups. Garlic tablets (500 mg/kg/day) had lesser effect on infected mice, and the survival rate (40% at days 6 and 7 PI) was lower than the groups treated with azithromycin. The group treated wit

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