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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
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Estimation of secondary compounds content of some citrus leaves and their relationship by dietary preference for yellow scale insect Aonidiella. Orientalis (Hemiptera: Diaspididae)
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Abstract<p>The yellow scale insect <italic>Aonidiella orientalis</italic> is an important pest of citrus trees as it absorbs sap from leaves and fruits, causing leaves to turn yellow and deform fruits and drop them. The results of study showed nutritional preference of the insect over some of studied citrus species, as sour orange was the most preferred, followed by lemon and grapefruit, mandarin and oranges were least preferred, with a rate of 22.3, 13.3, 11.7, 10.8, 3.9, and insect / 2 inch<sup>2</sup>, respectively. while results showed a difference in the content of citrus leaves from the secondary compounds, with highest concentration of phenols and total flavonoids in o</p> ... Show More
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Publication Date
Tue Oct 01 2024
Journal Name
Indonesian Journal Of Chemistry
Microwave-Assisted, Preparation, Characterization, and Biological Activities of Schiff Bases Derived from 4-Aminoantipyrine with Acetonyl Acetone for Some New Rare-Earth Metals
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Five new lanthanide complexes based on azomethine (Schiff bases) ligands have been synthesized, including La, Nd, Er, Gd, and Dy. Complexes were synthesized using the azomethine Schiff bases resulting from condensation reactions between 4-aminoantipyrine and acetonylacetone. The structural characteristics of azomethine obtained are characterized quantitatively and qualitatively through various techniques, including elemental analyses, magnetic susceptibility measurement, molar conductivity, infrared, ultraviolet absorption, GC-mass, and 1H- and 13C-NMR spectroscopy studies. The structural characteristics of Ln+3 complexes indicate that the complexes possess a composition of a specific type. Based on the elemental analyses, magnetic

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Publication Date
Sat Jun 01 2019
Journal Name
Agricultural Engineering
Comparing Nozzles with Different Wear Rate and Working with the Same Application Rate of Different Plant Protection Products in Aspect of Plants Condition
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Abstract<p>Three different types of nozzles (different wear rate) were used in this study. They are classified depending on the severity of their wear to three groups: new, worn and damaged nozzles. Those nozzles were spraying with the same application rate (303 l/ha) on two-year field trials; this was achieved by changing the spraying pressure for each group of nozzles in order to get the same application rate. This practice is usually done by operators of sprayers, who calibrate the sprayers on the same application rate every year without changing the nozzles, so they tend to reduce the spraying pressure in order to compensate the flow rate increase due to the nozzles yearly wear. Two types of</p> ... Show More
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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The causal relationship between leadership integrity and organizational conflict: An applied research in the State Real Estate Department in the province of Najaf
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This research aims to know the impact of leadership integrity as explanatory variable including its dimensions (courage, asceticism, justice, rationality, and humanity) on organizational conflict as responding variable. This research depended on the descriptive- constructive approach through the responses of a sample of (79) employees from (Real Estate Office of The State) in Al-Najaf province. The analyzing of the study done by using (Smart PLS) program to calculate (R2, t, p). Many results concluded and one of them, there is significant impact correlation of the leadership integrity on organizational conflict. There are many suggestions have been reached depending on the results reached and one of them is the necessity of de

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Publication Date
Mon Dec 01 2025
Journal Name
International Journal Of Humanities And Educational Research
ACADEMIC ACHIEVEMENT EVALUATION IN MODERN AND CONTEMPORARY YEMENI HISTORY STUDIES / IBN RUSHD COLLEGE OF EDUCATION -UNIVERSITY OF BAGHDAD AS A MODEL (1918-1968)
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field of modern and contemporary Yemeni history, accomplished at Ibn Rushd College of Education, University of Baghdad. It was determined according to a time frame in the years 1989, which is the date of completion of the first master’s thesis in the field of modern and contemporary Yemeni history, which deals with the subject of “Iraqi-Yemeni relations 1932- 1962”, and the year 2020, which is the year of completion of a master’s thesis on the position of Iraqi public opinion on the Egyptian military intervention in Yemen (1962-1970). The study determined the nature of these studies, whether they were in the form of master’s theses or doctoral dissertations, or research and studies published in issues of the refereed scien

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Publication Date
Tue Aug 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Sustainability of Agricultural Productivity of Potato Crop in Desert Soils and Evaluation of Water Productivity Under Drip Irrigation System with Future Climate Changes
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A field experiment was conducted during the spring season 2020 in Karbala proving/ Al-Sharia Distrit, located at latitude N 32° 42' 13.8" and longitude E 43° 54' 36.6" and at an altitude of 27 m above sea level. The experiment included a study of two factors: the first, Irrigation Interval, three treatments were used: irrigation treatment every 2 days, Irrigation treatment every 4 days, and Irrigation treatment every 6 days. The second factor is the addition of soil conditioners, in which four treatments were used: the control treatment without any addition, the treatment of adding bio-organic fertilizers, the treatment of adding water-conserving technology (polymer), and the treatment of adding water-conserving technology + fertilizers O

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Publication Date
Wed Dec 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation the Effect of Addition of Plasma Treated Polypropylene Fiber and Silanized Silicon Dioxide Nanoparticles Composite on Some Properties of Heat-Polymerized Polymethylmethacrylate
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Background: Polymethylmethacrylate (PMMA) is the most ‎commonly used m‏aterial in denture construction. This material is ‎far from ideal in fulfilling the‎ mechanical requirements, like low impact and transverse strength and poor thermal conductivity are present in this material. The purpose of this study was to study the effect of addition a composite which include 1%wt silanized silicone dioxide nano fillers (SiO2) and 1wt% oxygen plasma treated polypropylene fiber (PP) on some properties of heat cured acrylic resin denture base material (PMMA). Materials and methods: One hund‏red (100) prepared specimens were divided into five groups according to the tests, each group consisted of 20 specimens and t

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Publication Date
Tue Jun 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Evaluating the effects of reservoir level and foundation depth on the dynamic behaviour of a rockfill dam using three-dimensional finite elements modelling
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Abstract<p>This paper presents a three-dimensional Dynamic analysis of a rockfill dam with different foundation depths by considering the dam connection with both the reservoir bed and water. ANSYS was used to develop the three-dimensional Finite Element (FE) model of the rockfill dam. The essential objective of this study is the discussion of the effects of different foundation depths on the Dynamic behaviour of an embanked dam. Four foundation depths were investigated. They are the dam without foundation (fixed base), and three different depths of the foundation. Taking into consideration the changing of upstream water level, the empty, minimum, and maximum water levels, the results of the three-dimensional F</p> ... Show More
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Publication Date
Mon Aug 01 2016
Journal Name
Iosr Journal Of Dental And Medical Sciences
Evaluating the Effect of Showing the Dental Injector to Children on Their Dental Behavior in Relation to the Vital Signs And Maternal Anxiety
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Publication Date
Tue Mar 01 2011
Journal Name
Iraqi Journal Of Science
EVALUATION OF THE TOXICITY OF DIFFERENT NICOTINE SULFATE CONCENTRATIONS IN CONTROLLING NYMPHAL INSTARS AND ADULTS OF CABBAGE APHID BREVICORYNE BRASSICAE (L.)(HOMOPTERA: APHIDIDAE)
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