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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
Wed Apr 02 2025
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Green Synthesis and Characterization of Vanadium Oxide Nanoparticles using Plant Extract
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This study employed the biosynthetic technique for creating vanadium nanoparticles (VNPs), which are affordable and user-friendly; VNPs was synthesized using vanadium sulfate (VOSO4.H2O) and a plant extract derived from Fumaria Strumii Opiz (E2) at a NaOH concentration of 0.1 M. This study aims to investigate the potential applications of utilizing an adsorbent for metal ions to achieve environmentally friendly production and assess its antibacterial activity and cytotoxicity. The reaction was conducted in an alkaline environment with a pH range of 8–12. The resulting product was subjected to various characterization techniques, including Fourier transform infrared spectroscopy, ultraviolet-visible spectroscopy, x-ray diffraction (XRD), t

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Publication Date
Mon Aug 29 2016
Journal Name
Kufa Journal For Nursing Sciences
Atherogenic Index of Plasma Levels in Patients with Diabetic and Neurodiabetic
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Objectives: To determined the levels of lipid profile (TC, TG, HDL-c, LDL-C, VLDL) in diabetic and diabetic neuropathy patients and compare the results with control group. Also, to compare Atherogenic Index of Plasma (AIP) levels in these groups that may be predict prone of patients to cardiovascular disease. Methodology: Ninety subjects were enrolled in this study with aged ranged (40-65) years and BMI with (30-35) Kg/m2 that divided into three groups as follows: group one (G1) consists of 30 healthy individuals as a control group, group two (G2) consists of 30 patients with diabetes and group three (G3) consists of 30 patients with diabetes and neuropathy as complication. Electrochemical Skin Conductance (Feet Mean), Electrochemic

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Publication Date
Sat Nov 02 2013
Journal Name
International Journal Of Computer Applications
Mixed Transforms Generated by Tensor Product and Applied in Data Processing
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Finding orthogonal matrices in different sizes is very complex and important because it can be used in different applications like image processing and communications (eg CDMA and OFDM). In this paper we introduce a new method to find orthogonal matrices by using tensor products between two or more orthogonal matrices of real and imaginary numbers with applying it in images and communication signals processing. The output matrices will be orthogonal matrices too and the processing by our new method is very easy compared to other classical methods those use basic proofs. The results are normal and acceptable in communication signals and images but it needs more research works.

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Publication Date
Wed Sep 01 2004
Journal Name
Faculty Of Engineering/mustansiriyah University
Studying and Analyzing Actual Safety Situation of Construction Factories in Iraq
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Safety programmes are considered one of the means to protect workers from different accidents and injuries and also to protect all assets including machines equipment and various materials. In spite of world state interests in occupational safety, this subject didn't get the required attention by senior staff of management at most of our country construction factories and the application of safety programmes still limited and in active. In order to a achieve the goal of the study, scientific method has been pursued to obtain the necessary information related to this study through tours to related companies and their construction factories and review literature that deal with occupational safety subject and their programmes and cost, in a

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Publication Date
Mon Jan 01 2018
Journal Name
The Journal Of Academic Social Sciences
BETWEEN TRIBULATION AND SURVIVAL: WOMEN IN LUTFIYA AL-DULAIMIS SATURN LADIES
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Publication Date
Mon May 01 2023
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Comparison hybrid techniques-based mixed transform using compression and quality metrics
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Image quality plays a vital role in improving and assessing image compression performance. Image compression represents big image data to a new image with a smaller size suitable for storage and transmission. This paper aims to evaluate the implementation of the hybrid techniques-based tensor product mixed transform. Compression and quality metrics such as compression-ratio (CR), rate-distortion (RD), peak signal-to-noise ratio (PSNR), and Structural Content (SC) are utilized for evaluating the hybrid techniques. Then, a comparison between techniques is achieved according to these metrics to estimate the best technique. The main contribution is to improve the hybrid techniques. The proposed hybrid techniques are consisting of discrete wavel

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Publication Date
Tue Mar 15 2022
Journal Name
Alustath
The Predicament of Youth in J D Salinger Franny and Zooey
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This research deals with Salinger's concerns about predicaments of youth like Franny and her brother Zooey. Their predicaments are related to identity, family, religion, beliefs, life and death, education, source of power, and society. It illustrates adults struggle to adapt themselves to live a normal social American life. It proves necessary to balance their coexistence in a materialistic milieu to achieve spiritual peace, tranquility, and stability.

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Publication Date
Tue Jun 14 2016
Journal Name
Al-academy
Employment educational and artistic style of fiction in the textbook materials
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Find goal to detect educational and technical staffing of style fiction in book reading school materials so determine the current research on the specific book reading in fourth grade of primary for the academic year 2014 issued by the Ministry of Education / Republic Iraq stories. Come in the importance of research to draw attention to the best of these stories and strengthened, and the negative deny it and claim his deportation in order to protect the thought of the learner, and the study may contribute to the development of some frameworks to write a story appropriate for elementary school. This McCann within the first chapter The second chapter included the theoretical framework has been contained on two main sections included the co

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Publication Date
Thu Jan 01 2015
Journal Name
The International Journal Of Biotechnology,
LACTIC ACID AS SPACER BETWEEN POLY ACRYLIC ACID AND 4- AMINOANTIPYRINE
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Publication Date
Thu Jan 24 2019
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
On strongly E-convex sets and strongly E-convex cone sets
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              -convex sets and -convex functions, which are considered as an important class of generalized convex sets and convex functions, have been introduced and studied by Youness [5] and other researchers. This class has recently extended, by Youness, to strongly -convex sets and strongly -convex functions. In these generalized classes, the definitions of the classical convex sets and convex functions are relaxed and introduced with respect to a mapping . In this paper, new properties of strongly -convex sets are presented. We define strongly -convex hull, strongly -convex cone, and strongly -convex cone hull and we proof some of their properties.  Some examples to illustrate the aforementioned concepts and to cl

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