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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
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
The effect of (SWOM) strategy on acquiring the psychological concepts of educational psychology course and its retention among education college students
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The current study aims to investigate the effect of (SWOM) strategy on acquiring the psychological concepts of educational psychology course and its retention among education college students. To do this, a sample of (57) male and female student were intentionally selected from first grade, Kurdish department / college of education / Ibin Rushd of human sciences. The sample distributed on two classes, whereby the experimental group consisted of (28) student were taught according to the (SWOM) strategy while the control group made up of (29) student were taught based on the tradition method. The two researchers designed a scale included (50) item to measure students' achievement. The experiment lasted for ten weeks, SPSS was used

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Publication Date
Tue Jan 07 2020
Journal Name
Journal Of Xian University Of Architecture & Technology
Intuitive thinking and its relationship to mental alertness among students of the College of Education for Pure Sciences / Ibn Al- Haytham
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The present research aims at identifying the relationship between intuitive thinking and mental alertness. The researcher used two tools: the intuitive thinking scale built by the researcher and consists of (40) paragraphs fall under four alternatives, while the second tool is the mental alertness scale consists of (70) paragraphs that the researcher built, and was verified psychometric properties of the two scales of honesty After the collection of information and statistical processing, the researcher reached the following results: 1. The results showed that the students of the third stage / Faculty of Education enjoy intuitive thinking. 2. The results showed that the students of the third stage / Faculty of Education enjoy mental alertne

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Publication Date
Sat Mar 16 2019
Journal Name
Route Educational & Social Science Journal
Information awareness of students from Ibn Al-Haytham Education College of pure sciesnces and its influence on their analytical thinking skill
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this research is to identify the level of information awareness of the chemistry students in their fourth year studying at Ibn Al-Haytham Education College of pure sciences at the University of Baghdad. The research sample consisted of (107) male and female students out of the total number of (153) students studying during the (2017-2018) academic year, The sample therefore represents 71% of the total students. The research methodology used consisted of two parts. The first part is concerned with measuring information awareness using a multiple choice type of test related to (40) issues. The students were required to select the between (5) alternative answers for each issue. The objectives of the test and the issues used are to measure the

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Influence of the Surrounding Plants by Rapeseed Field on Population Density of Cabbage Aphid (Brevicoryne brassicae L.) and its Biological Enemies
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The result revealed that the peak of population density of cabbage aphid Brevicoryne brassicae was 523.20 individuals/plant on 21 March in edges of rapeseed field and was 1141.67 individuals/plant in center of the field. Results revealed that population density of cabbage aphid in rapeseed fields surrounded by cover crops significantly were low compared with that of monoculture rapeseed. The location of rapeseed plants (in edges or in center) significantly affected (p<0.05) the tested pest density, e.g. optimum density was 146.69 individuals/plant in the center of the field. Whereas was 93.32 in the edges. Effect of the interaction between location and surrounding vegetation was significant on aphid density, which their population densit

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Publication Date
Sun Nov 27 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The strategic vision and its impact on the growth strategy of insurance companies: Applied research in the Iraqi General Insurance Company
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The subject of the strategic vision is of great importance to all companies because they live in an environment of rapid change in various areas of life. Supports the performance of its operations in a better way, towards appropriate strategic growth and achieving success. The research aims to determine the level of interest of the researched company in the research variables (strategic vision and growth strategy), and the importance of the research came in being an attempt to provide the theoretical and scientific foundations for the research variables (strategic vision and growth strategy). As for the research method, it was relied on the descriptive analytical method, relying on the questionnaire as a means of obtaining data from the

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Publication Date
Wed Jan 01 2020
Journal Name
Annals Of Tropical Medicine And Public Health
Information Expertise and its Role in Management Ability to Produce the Physical Education Lesson in the Directorate of Education in Basra
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Those interested in the educational process and lesson management sought to invest the information experience with industrial intelligence and technology because of its importance in increasing the effectiveness of lesson management and developing the creative capabilities of the teacher in directing and managing his lesson. Field research for sports educational institutions that are interested in managing the lesson and preparing mathematical teaching cadres is an important issue and necessary means for identifying the most important phenomena that accompany the process of managing the educational process, as the teacher's success in providing the appropriate conditions to provide rich and influencing experiences in managing and directing

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Publication Date
Wed Jul 16 2025
Journal Name
Modern Sport
The reasons for the failure of simple assault and its relationship to the level of levelp performance skill players weapon sword
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The method of analysis is one of the tools the coach to identify strengths andweaknesses of each player, and how to avoid mistakes that in the course ofperformance on the other hand, Voslob analysis is important for the player, as throughthe analysis will determine the capacity enjoyed by both the coach and player, as wellas being the possibility of progress in a scientific manner thoughtful, and also helps inthe evaluation of physical and skill level and tactical, psychological and trainingcapacity of the coach in order to avoid obstacles and make the coach is movingtowards the right track to improve the good level, and then an investigation tocomplete higher education.Hence the importance of research in the analysis of simple attack and n

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Publication Date
Wed Dec 29 2021
Journal Name
Modern Sport
Creative behavior and its relationship to the administrative leadership of secondary school principals in Al- Karkh/2 district in Baghdad governorate
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The importance of research lies in the school administration and that the school is the main cell of the educational system and its ultimate goal, and therefore modern education requires the presence of sophisticated leaders represented in educational administration at various levels. Administrative leaderships and the two researchers' belief that the institution’s ability and success or failure depend on a special type of leader who is highly effective and efficient, directing workers ’behavior towards creativity and achievement in order to achieve the goals of the institution in serving the educational bodies, increasing the effectiveness of leadership and developing the creative behavior of secondary school principals in

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Publication Date
Mon Oct 01 2018
Journal Name
Xlinguae
The three-level phono-grammar order and its derivational connecting link: the elements of language system (on the material of Arabic)
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Publication Date
Wed Sep 28 2022
Journal Name
Journal Of The College Of Education For Women
The Degree of Application of Digital Leadership and its Relationship to the Development of Administrative Work at the University of Tabuk
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This study aims to explore the relationship between the degree of application of digital leadership and the development of administrative work at the University of Tabuk. It further aims to examine the presence of statistically significant differences between the average responses of faculty members and employees at the University of Tabuk regarding the study axes that are attributed to the following variables: (scientific rank, gender, and job), the study used the descriptive approach in its correlative style, and the questionnaire was used as a tool for data collection, as it was applied to a simple random of (310) members of the faculty and staff. University of Tabuk. The results showed that the degree of digital leadership applicatio

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