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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
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of mergers and acquisitions in the stock returns and financial performance - An Empirical Study of major international companies to the pharmaceutical industry-
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Research aims to identify the immediate impact of the announcement of mergers in the stockholders and the feasibility of gain abnormal return and benefiting from  asymmetric information during the announcement that unite 30 days before the announcement of the merger, and announcement day, and 30 days after the announcement of the merger. It was the largest and most important mergers and acquisitions pick that occurred during the global financial crisis, specifically in health care/pharmaceutical industry, Pfizer and Wyeth merger with Novartis acquisition on Alcon. search has adopted three hypotheses: the first hypothesis that ((achieves the target company's shareholders positive abnormal return (or negative) during and befor

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Publication Date
Mon May 06 2019
Journal Name
Journal Of Physical Education
Designing Teaching Aids and Their Effects on Learning and Retaining Diving and Cartwheel on Floor Exercises in Women’s’ Artistic Gymnastics
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Designing Teaching Aids and Their Effects on Learning and Retaining Diving and Cartwheel on Floor Exercises in Women’s’ Artistic Gymnastics

The research aimed at designing teaching aids that develop and help retain diving and cartwheel for third year college of physical education and sport sciences students in women’s artistic gymnastics. In addition to that, the researchers aimed at identifying the effect of these aids on learning and retaining cartwheel and diving in floor exercises. The researchers used the experimental method. The subjects were (20) third year female students from the college of physical education and sport sciences/ university of Baghdad sections K and H. the main experiment lasted for

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Publication Date
Tue Sep 18 2018
Journal Name
Water
A Systematic Operation Program of a Hydropower Plant Based on Minimizing the Principal Stress: Haditha Dam Case Study
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Dam operation and management have become more complex recently because of the need for considering hydraulic structure sustainability and environmental protect on. An Earthfill dam that includes a powerhouse system is considered as a significant multipurpose hydraulic structure. Understanding the effects of running hydropower plant turbines on the dam body is one of the major safety concerns for earthfill dams. In this research, dynamic analysis of earthfill dam, integrated with a hydropower plant system containing six vertical Kaplan turbines (i.e., Haditha dam), is investigated. In the first stage of the study, ANSYS-CFX was used to represent one vertical Kaplan turbine unit by designing a three-dimensional (3-D) finite element (F

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Publication Date
Fri Dec 01 2023
Journal Name
City And Environment Interactions
Towards local sustainability: A case study to evaluate outdoor urban spaces in Baghdad using physiological equivalent temperature index
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Publication Date
Sat Apr 02 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Artificial Intelligence in achieving Ambidextrous Performance A case study in a sample of private banks
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The research aims to shed light on the role of artificial intelligence in achieving Ambidexterity performance, as banks work to take advantage of modern technologies, artificial intelligence is an innovation that is expected to have a long-term impact, as well as banks can improve the quality of their services and analyze data to ensure that customers' future needs are understood. . The Bank of Baghdad and the Middle East Bank were chosen as a community for the study because they had a role in the economic development of the country as well as their active role in the banking market. A sample of department managers was highlighted in collecting data and extracting results based on the checklist, which is the main tool for the stu

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Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Engineering
A High Resolution 3D Geomodel for Giant Carbonate Reservoir- A Field Case Study from an Iraqi Oil Field
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Constructing a fine 3D geomodel for complex giant reservoir is a crucial task for hydrocarbon volume assessment and guiding for optimal development. The case under study is Mishrif reservoir of Halfaya oil field, which is an Iraqi giant carbonate reservoir. Mishrif mainly consists of limestone rocks which belong to Late Cenomanian age. The average gross thickness of formation is about 400m. In this paper, a high-resolution 3D geological model has been built using Petrel software that can be utilized as input for dynamic simulation. The model is constructed based on geological, geophysical, pertophysical and engineering data from about 60 available wells to characterize the structural, stratigraphic, and properties distribution along

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Publication Date
Mon Dec 03 2018
Journal Name
Journal Of Engineering
The Effect of Urban Land Use Changing on Green Area Neighborhoods No. 336 & 338 in Baghdad – Case Study
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The role of the green areas lies in being one of the systems that plays the vital role in achieving the environmental dimension besides the socio-cultural body and the economic dimension in the hidden value of ecosystem services. However, many developing countries are characterized by a state of low community environmental awareness, which coincides with the basic need for land for housing and other uses, to take precedence over nature protection strategies. In the absence of clear planning and long-term planning strategies, all this led to abuses and violations of urban land use. In Iraq, the situation became more apparent due to the political, security and social conditions that followed the year 2003. Hence, the resea

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Publication Date
Sat May 01 2021
Journal Name
Materials Today: Proceedings
WITHDRAWN: Application of net pay for reservoir characterization in carbonate reservoir rock – Case study: South-eastern of Iraq
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Publication Date
Thu Mar 13 2025
Journal Name
Journal Of Lifestyle And Sdgs Review
Enhancing Sustainability Reporting in Green Universities Through Social Media: A Case Study of Baghdad University on Advancing SDG
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Objectives: This study aims to evaluate the role of social media in promoting awareness of green university initiatives and assess the effectiveness of sustainability reports in engaging students at Baghdad University. In alignment with Sustainable Development Goal 12 (Responsible Consumption and Production),It seeks to provide recommendations for enhancing digital platforms for sustainability communication.   Theoretical Framework: The study is grounded in the Green University Model, Social Media Engagement Theory, and the Sustainability Reporting Framework, which emphasize integrating sustainable practices in education, using digital platforms for community engagement, and leveraging sustainability reports for transparency and

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Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Engineering
A High Resolution 3D Geomodel for Giant Carbonate Reservoir- A Field Case Study from an Iraqi Oil Field
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Constructing a fine 3D geomodel for complex giant reservoir is a crucial task for hydrocarbon volume assessment and guiding for optimal development. The case under study is Mishrif reservoir of Halfaya oil field, which is an Iraqi giant carbonate reservoir. Mishrif mainly consists of limestone rocks which belong to Late Cenomanian age. The average gross thickness of formation is about 400m. In this paper, a high-resolution 3D geological model has been built using Petrel software that can be utilized as input for dynamic simulation. The model is constructed based on geological, geophysical, pertophysical and engineering data from about 60 available wells to characterize the structural, stratigraphic, and properties distri

... Show More
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