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Measuring the tax gap resulting from the application of the direct deduction method and its reflection on the financial objective of the tax: Applied research in the General Directorate of education in Diyala
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The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, the descriptive and analytical approach was used, the researcher recalculated the income tax imposed on a sample of employees of the Diyala Education Directorate, and calculated the tax gap  between the tax due and the tax actually paid.

 One of the most important findings of the researcher in the practical side is the existence of a tax gap between the tax due and the tax paid, and the most prominent factors leading to this difference are the inaccuracy of the tables sent by the General Tax Authority to government sector departments, and the low efficiency  The professionalism of some accountants based with deduction, one of the most prominent recommendations recommended by the researcher is to amend the direct deduction tax schedules issued by the General Tax Authority in line with direct deduction instructions No. (1) for the year 2007 and in the interest of the tax community and the General Tax Authority alike, ,  In addition to employing information technology through the use of an accounting program that can calculate the withholding tax  and terminate these calculation errors to reach the full collection of the tax due.

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
The inhibition effect of crude juice of olive Olea europeae on cancer cell line Rhabdomyosarcoma (RD)
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The inhibition effect of crude juice of green and black olive on cancer cell line (RD) in vitro has been studied by depending on micro titration system . Eleven different concentration starting from (916-960) mg/ml of crude juice respectively ,for three periods of exposure(24-48-72)hours. The resulted showed that the inhibition effect dependent on type of olive fruit juice ,concentration of dose ,time of exposure and the high concentration of both type of olive juice increased the growth of cell line while other concentration caused decrease in different rates ,moreover the black juice was more effective than green and 48 hours' time exposure was the best for inhibition.

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Publication Date
Sat Aug 31 2019
Journal Name
Iraqi Journal Of Physics
Characterization of biochar (bio carbon) on the properties of plasticized polylactic acid composites for antistatic packaging
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A new  light-weight nanocarbon prepared by spray-drying method  to obtain  particle size is 21.7 nm based of polylactic acid biodegradable film in antistatic packaging .Bio carbon (biochar) is  obtained from  plants and soils to naturally absorb and store carbon dioxide from the atmosphere . Therefor it has been used to support biodegradable polylactic acid (PLA) with to obtain 100% recyclable material.

Using plasticizer thymol of polylactic acid and biochar (bio carbon) as composites were prepared by a solution casting method with (0.5-10)wt% biochar. The composites  characterized by  FTIR, electrical conductivity, mechanical properties , contact angle and Colar and Brightness . Results show th

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Publication Date
Fri Aug 08 2025
Journal Name
Journal Of Physical Education
The Effect of Sock Exercises On Bench Press Achievement Of National League Weightlifters With Special Needs
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Publication Date
Fri Mar 20 2020
Journal Name
Fibers
Influence of Cooling Methods on the Behavior of Reactive Powder Concrete Exposed to Fire Flame Effect
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The construction of highly safe and durable buildings that can bear accident damage risks including fire, earthquake, impact, and more, can be considered to be the most important goal in civil engineering technology. An experimental investigation was prepared to study the influence of adding various percentages 0%, 1.0%, and 1.5% of micro steel fiber volume fraction (Vf) to reactive powder concrete (RPC)—whose properties are compressive strength, splitting tensile strength, flexural strength, and absorbed energy—after the exposure to fire flame of various burning temperatures 300, 400, and 500 °C using gradual-, foam-, and sudden-cooling methods. The outcomes of this research proved that the maximum reduction in mechanical prop

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Publication Date
Mon Oct 18 2021
Journal Name
Microorganisms
Catalysis of Chlorovirus Production by the Foraging of Bursaria truncatella on Paramecia bursaria Containing Endosymbiotic Algae
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Chloroviruses are large viruses that replicate in chlorella-like green algae and normally exist as mutualistic endosymbionts (referred to as zoochlorellae) in protists such as Paramecium bursaria. Chlorovirus populations rise and fall in indigenous waters through time; however, the factors involved in these virus fluctuations are still under investigation. Chloroviruses attach to the surface of P. bursaria but cannot infect their zoochlorellae hosts because the viruses cannot reach the zoochlorellae as long as they are in the symbiotic phase. Predators of P. bursaria, such as copepods and didinia, can bring chloroviruses into contact with zoochlorellae by disrupting the paramecia, which results in an increase in virus titers in micr

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Effect of Fire Flame (High Temperature) on the Behaviour of Axially loaded Reinforced SCC Short Columns
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Experimental research was carried out to investigate the effect of fire flame (high temperature) on specimens of short columns manufactured using SCC (Self compacted concrete). To simulate the real practical fire disasters, the specimens were exposed to high
temperature flame, using furnace manufactured for this purpose. The column specimens were cooled in two ways. In the first the specimens were left in the air and suddenly cooled using water, after that the specimens were loaded to study the effect of degree of
temperature, steel reinforcement ratio and cooling rate, on the load carrying capacity of the reinforced concrete column specimens. The results will be compared with behaviour of columns without burning (control specime

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Publication Date
Tue Oct 04 2022
Journal Name
Lecture Notes In Mechanical Engineering
Effect of Stator Core Materials on the Performance Characteristics of a Free Piston Linear Generator Engine
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Publication Date
Sun Dec 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
The Effects of Nano Alumina On Mechanical Properties of Room Temperature Vulcanized Maxillofacial Silicone (Pilot Study)
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Background: Facial disfigurement can be the result of a congenital anomaly, trauma or tumor surgery, in many cases the prosthetic rehabilitation is indicated. Maxillofacial prosthetic materials should have desirable and ideal physical, aesthetic, and biological properties and those properties should be kept for long period of time in order to reach patient acceptance. Silicone elastomer are the most commonly used material for facial restoration because of its favorable properties mechanically and physically as the biocompatibility and good elasticity. Aim of this study: This study aimed to evaluate the effect of addition of Aluminum oxide (Al2O3) Nano fillers in different concentrations on tear strength and hardness of VST 50F room tempe

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Publication Date
Sat Aug 21 2021
Journal Name
Engineering, Technology & Applied Science Research
The Impact of Hybrid Fibers on Punching Shear Strength of Concrete Flat Plates Exposed to Fire
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This study presents an investigation about the effect of fire flame on the punching shear strength of hybrid fiber reinforced concrete flat plates. The main considered parameters are the fiber type (steel or glass) and the burning steady-state temperatures (500 and 600°C). A total of 9 half-scale flat plate specimens of dimensions 1500mm×1500mm×100mm and 1.5% fiber volume fraction were cast and divided into 3 groups. Each group consisted of 3 specimens that were identical to those in the other groups. The specimens of the second and the third groups were subjected to fire flame influence for 1 hour and steady-state temperature of 500 and 600°C respectively. Regarding the cooling process, water sprinkling was applied directly aft

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Publication Date
Fri Jan 10 2020
Journal Name
Polymers
Influence of Polyphosphates on the Physicochemical Properties of Poly (Vinyl Chloride) after Irradiation with Ultraviolet Light
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Three new polyphosphates were synthesized in good yields by reacting diethylenetriamine with the appropriate phosphate ester in ethanol under acidic conditions. The polyphosphate structures were determined using FT-IR and 1H-NMR spectroscopies, and their elemental compositions were confirmed by EDX spectroscopy. Polyphosphates were added to poly(vinyl chloride) (PVC) at low concentrations to fabricate thin films. The PVC films were irradiated with ultraviolet light for long periods, and the effect of polyphosphates as the photostabilizer was investigated by determining changes in the infrared spectra (intensity of specific functional group peaks), reduction in molecular weight, weight loss, and surface morphology. Minimal changes we

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