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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 Jun 30 2024
Journal Name
Tikrit Journal For Dental Sciences
Enamel White Spot Lesions: A Review of Etiology, Prevention, and Treatment
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Enamel White Spot Lesions (EWSLs) are a common dental condition characterized by being opaque or chalky white in appearance. In this review, an overview of the etiology, prevention, and treatment techniques for EWSLs is presented. Enamel demineralization caused by bacteria in dental plaque which releases acids upon the consumption of fermentable carbohydrates causing mineral loss is thought to be the main cause of those lesions, which could be predisposed through orthodontic treatment, poor diet, inadequate oral hygiene and certain medical conditions. So, sustaining an adequate carbohydrate consumption, proper fluoride exposure and good oral hygiene are some of the practices which aid in these lesions’ prevention. Although the suc

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Publication Date
Mon Jan 01 2018
Journal Name
International Journal Of Innovation, Creativity And Change.
Multiple Intelligences and Their Relation to Blood Group Among University Students
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Publication Date
Tue Jan 17 2012
Journal Name
Journal Of The College Of Basic Education
Image Retrieval Using DCT/KWT and D4/KWT in Distributed System
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This paper presents a proposed method for (CBIR) from using Discrete Cosine Transform with Kekre Wavelet Transform (DCT/KWT), and Daubechies Wavelet Transform with Kekre Wavelet Transform (D4/KWT) to extract features for Distributed Database system where clients/server as a Star topology, client send the query image and server (which has the database) make all the work and then send the retrieval images to the client. A comparison between these two approaches: first DCT compare with DCT/KWT and second D4 compare with D4/KWT are made. The work experimented over the image database of 200 images of 4 categories and the performance of image retrieval with respect to two similarity measures namely Euclidian distance (ED) and sum of absolute diff

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Mathematical Modeling and Kinetics of Removing Metal Ions from Industrial Wastewater
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The study's objective is to produce Nano Graphene Oxide (GO) before using it for batch adsorption to remove heavy metals (Cadmium Cd+2, Nickel Ni+2, and Vanadium V+5) ions from industrial wastewater. The temperature effect (20-50) °C and initial concentration effect (100-800) mg L-1 on the adsorption process were studied. A simulation aqueous solution of the ions was used to identify the adsorption isotherms, and after the experimental data was collected, the sorption process was studied kinetically and thermodynamically. The Langmuir, Freundlich, and Temkin isotherm models were used to fit the data. The results showed that Cd, Ni, and V ions on the GO adsorbing surface matched the Langmuir mo

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Publication Date
Fri Sep 15 2023
Journal Name
The International Journal Of Central Banking
THE ROLE OF DIGITAL TRANSFORMATION AND KNOWLEDGE BUILDING IN EDUCATIONAL INSTITUTIONS
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This study aims at identifying the correlation between digital transformation and knowledge building in educational institutions, as well as finding the influence relationship between digital transformation and knowledge building in educational institutions and knowing the dimensions of digital transformation that have the most impact in improving the level of knowledge building, and by adopting the methodological descriptive analysis method in the Ministry of Education. Education and educational institutions in Baghdad. This research deals with digital transformation as an independent variable according to two dimensions (digital adaptability and digital readiness). Knowledge building was adopted as an approved variable using the s

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Publication Date
Thu Nov 13 2025
Journal Name
Journal Of The College Of Basic Education
The aesthetic and artistic values of textiles in the Islamic era
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Publication Date
Mon Mar 25 2024
Journal Name
International Journal Of Drug Delivery Technology
Solubility and Dissolution Enhancement of Candesartan Cilexetil by Complexation with Cyclodextrin
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At present, numerous novel chemical compounds face challenges related to their limited solubility in aqueous environments. These compounds are classified under the Biopharmaceutical Classification System (BCS) as either class II or class IV substances. Different carriers were used to increase their solubility. Candesartan cilexetil (CC) is one of the most widely used antihypertensive drugs, which belongs to class II drugs. The aim of this research was to enhance the solubility and dissolution rate of CC through a complexation approach involving β-cyclodextrin and its derivatives, specifically hydroxypropyl beta cyclodextrin (HP-β-CD), methyl beta cyclodextrin (M-β-CD), and sulfonyl ether beta-cyclodextrin (SBE-β-CD), serving as

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Publication Date
Sat Sep 06 2025
Journal Name
Mesopotamian Journal Of Cybersecurity
Multilevel Text Protection System Using AES and DWT-DCT-SVD Techniques
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In the digital age, protecting intellectual property and sensitive information against unauthorized access is of paramount importance. While encryption helps keep data private and steganography hides the fact that data are present, using both together makes the security much stronger. This paper introduces a new way to hide encrypted text inside color images by integrating discrete wavelet transform (DWT), discrete cosine transform (DCT), and singular value decomposition (SVD), along with AES-GCM encryption, to guarantee data integrity and authenticity. The proposed method operates in the YCbCr color space, targeting the luminance (Y) channel to preserve perceptual quality. Embedding is performed within the HL subband obtained from DWT deco

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Publication Date
Wed Jun 12 2019
Journal Name
Al–bahith Al–a'alami
Viewing television in media convergence era Rites change and practices transformation
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The present article concerns one of the objects of media sociology under construction. The transformation of the rites in the use of the television contents in the era of digital technologies and media convergence. By an analytic contextual approach, based on the study of the uses, we formulate the following hypothesis: so many changes in the rites of uses are real, in particular at the young people, so, many pieces integer of the everyday life remain impervious to these changes, and it is true under the influence of a slowness of the social and cultural orders, rooted for a long time in the traditional social fabric. We shall then try to bring a sociological look to this societal, cultural, and communicational object that is the pas

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Publication Date
Tue Aug 13 2024
Journal Name
مجلة ايجهار التركية
Disagreement in conscience of the affair between grammarians Basrans and Kufans
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Perhaps it is of paramount importance for researchers to present grammatical topics with a uniqueness that distinguishes them from everything else that may overlap with them, and a specificity that distances them from much of what may be thought to be similar to them or similar to them. The subject pronoun is one of these topics that should be considered. Due to the uniqueness of this pronoun among the rest of the family of pronouns, with features and adverbs that deserve research and study, and then analysis and treatment; Because of its scientific value, it goes hand in hand with other pronouns. This topic would not have drawn my attention or received much of it had it not raised some fundamental questions, including, f

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