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Tax Justice and its Effect in Tax Compliance
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Abstract

                 The research aims to verify the dimensions of tax justice that exist in Iraq, and to determine their impact on tax compliance. Through a revised model of tax justice based on the literature of tax justice according to the classification of the studies of (Saad, 2009), (Wenzel, 2002), by using a questionnaire as an experimental measurement tool designed to be in line with perceptions of tax justice in Iraq. To define the dimensions of tax justice (the independent variable) with eight dimensions (Distributive justice, Exchange justice, Vertical justice, Horizontal justice, Retributive justice, procedural justice, administrative justice) and measure its impact on tax compliance (the dependent variable). The number of distributed questionnaires was (49). Distributed to a number of professionals and academics in the field of specialization. A set of statistical methods were used to study the relationship between the two research variables, using the statistical program (SPSS) to analyze the data and calculate (the arithmetic mean, correlation coefficient, coefficient of variation, F test, R2 coefficient of determination, T test, Cronbach's alpha coefficient). The results of the research showed that there is a relationship and a positive effect of significant significance between tax justice and tax compliance. And that the most influential dimensions of tax justice in tax compliance were the exchange justice dimension and the distributive justice dimension, while the least influential dimensions in tax compliance came personal justice dimension. The research recommended using the proposed model of tax justice perceptions presented in this study, by financial policy makers, to create a fairer tax system that enables taxpayers and the General Tax Authority to establish a more effective system, to enhance the level of tax compliance.

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Publication Date
Sun Sep 26 2021
Journal Name
Journal Of The Faculty Of Medicine Baghdad
A retrospective study of demographic profile and outcome of Sever acute respiratory illness (SARI) in Iraq
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Abstract

Background Severe acute lower respiratory infection (SARI) is one of the major causes of morbidity and mortality, especially in developing countries. There is a large global variation in the epidemiology, clinical management and outcomes, including the mortality

Aim of the study: To describe the demographic features, Province of residence, occupation and outcomes of patients SARI.

Patients and Methods: A retrospective study of 1009 patients involved in the study, between the first of January 2019 and twenty eight of December 2019. From the medical records in Communicable Diseases Control Centre (CDC) office in Baghdad.

Results: 1009 patients, 406 with positive for influenza A, and 603 with negativ

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Publication Date
Tue Sep 11 2018
Journal Name
Iraqi Journal Of Physics
Measurement of Percentage Depth Dose (PDD) for 6 MeV in water phantom and homogenous actual planning
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Radiotherapy is the branch of clinical medicine concerned with the application of ionizing radiation in the treatment of disease. And it is used to killing of cancer cells in a tissue using ionizing radiation while keeping the sparing of healthy cells at acceptable level. X-ray beams are used to deposit absorbed dose at depth within a patient at the site of the tumor. The aim of this work is studying the relationship between the depth dose and the field size in water phantom and homogenous actual planning. In our work, the dose distribution at different depths (zero-18 cm) deep at1cm interval treated with field size (10×10 and 20×20) cm2 were studied.
Results show that high similarity between water phantom and actual planning for th

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Publication Date
Wed Oct 07 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Association Between Carbamazepine Toxicity, Liver Bile Duct Injury, Granuloma and Inflammatory Cells Infiltration in Female Mice
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The liver is an important organ in the body that can be affected by many drugs and toxins. The hepatotoxins can cause oxidant stress that lead to activation of inflammatory cells and cause liver damage. Drug induced bile duct injuries are related to drug toxicity, multiple drugs have been known to cause the development of liver granulomas. Carbamazepine (CBZ) among other antiepileptic drugs is believed to cause hepatic injury. In this study we investigated the effect of (CBZ) 20mg/kg/day on female mice liver after 14 and 30 days of treatment. The histological findings showed that (CBZ) can cause histological alterations in the liver components such as bile duct proliferation, biliary hypertrophy, ductopenia, inflammatory cells infiltration

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Publication Date
Sun Oct 02 2011
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The expression of Matrix metalloproteinase-2 and cyclooxygenase-2 by immunohistochemistry in patients with colorectal carcinoma
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Background: Human colorectal carcinogenesis is a complex, multistep and multigenetic process. Matrix metalloproteinase-2 and cyclooxygenase-2 are key enzyme in degradation of extracellular material, are over expressed in several epithelia like colorectal adenocarcinoma.
Objectives: This study was designed to detect the expression of matrix metalloproteinase-2 and cyclooxygenase-2 in patients with colorectal carcinoma and their correlation with age, gender, tumor grade and presence or absence of muscle invasion.
Materials and methods: Immunohistochemical staining of MMP-2 and COX-2 was determined in 40 tissue samples from colorectal patients, from teaching laboratories in Baghdad medical city. In additi

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Publication Date
Wed May 17 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Evaluation of α1-Antitrypsine and Reduced Glutathione in Iraqi Patients of Diabetes Mellitus Type II.
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In order to investigate the levels of reduced glutathione GSH and  α1-antitrypsine in the sera of 20 type 2 diabetic patients and 10 healthy subjects, were enrolled in this study. A significant reduction in GSH level was found in the patient group compared with control.  On the other hand a significant elevation in α1-antitrypsine in patient compared with control was observed.  Correlation between α1-antitrypsine and reduced glutathion was found to be positive (+Ve) for diabetes mellitus type2 patients and negative (-Ve) for healthy control with r values 0.257 and – 0.339 respectively.  In conclusion the depletion of GSH as antioxidant defense insured higher free radical generation in diabetic patients

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Publication Date
Wed Dec 25 2024
Journal Name
Journal Of Baghdad College Of Dentistry
Oral manifestations, biochemical, and IL-6 analysis of saliva in major depressive disorder patients under treatment
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Background: Major depressive disorder (MDD) is mental disorder characterized by an all-encompassing low mood accompanied by low self-esteem, and by loss of interest or pleasure in normally enjoyable activities. The aims of the study: were to determine the prevalence of oral manifestation among patients with major depressive disorder receiving antidepressant drugs, and detect alkaline phosphatase (ALP), Total Salivary proteins (TSP), and Interleukin-6 (IL-6) in relation to MDD patients under treatment and to compare with healthy controls. Materials and method: (50) MDD patients; between the ages of 20 years and 60 years.The depression patients are divided into (25) patients under treatment with fluoxetine (Prozac), and (25) patients under tr

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Publication Date
Thu Oct 01 2009
Journal Name
Journal Of The College Of Languages (jcl)
Male protagonists in Alice Walker's The Color Purple; a Voyage from Oppression to Maturity and Reconciliation
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Alice Walker's novel The Color Purple1983, whose events take place in the rural Georgia and addresses the most important issues in the early 20thcentury; like male dominant society and women submission to men, weaves a mosaic picture of male-female relationships. Black men like Alphonso, Albert and Harpo are portrayed as oppressors, cruel and they exercise power and violence over their wives and daughters. Through the negative portrayal of black male characters, Walker is accused to be a men hating writer because she ''Views oppression as an essentially masculine activity which springs from the male's aggressive need to dominate. In the novel, man is the premium mobile, the one by whom and t

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Publication Date
Wed Dec 25 2024
Journal Name
Journal Of Baghdad College Of Dentistry
Fracture strength of laminate veneers using different restorative materials and techniques (A comparative in vitro stuy)
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Background: Esthetic correction represents one of the clinical conditions that required the use of laminate veneers in premolars region. Aim of the study: The purpose of this study was to evaluate the fracture strength of the laminate veneers in maxillary first premolars, fabricated from either composite (direct and indirect techniques) or ceramic CAD/CAM blocks. Materials and Methods: Fifty sound human maxillary premolar teeth were used in this in vitro study. Teeth were divided randomly into one control group and four experimental groups of ten teeth each; Group A: Restored with direct composite veneer (Filtek Z250 XT), Group B: Restored with indirect composite veneers (Filtek Z250 XT), Group C: Restored with lithium disilicate ceramic CA

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Publication Date
Thu Sep 30 2021
Journal Name
Iraqi Geological Journal
Sedimentological and Heavy Metals Characteristics of Streets Dust in some Areas East of Baghdad for 2020
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Road-side dust samples were collected during August in 2020 from selected areas of, Al-Rusafa, Baghdad, Iraq. A sedimentological and mineralogical analysis of street dust was conducted. Three areas were selected to study street dusts which are Al-Baladitat, Al-Obaidi and Ziona. The laboratory analyses were done in the Department of Geology, College of Science, University of Baghdad. The heavy metal contents were determined in the roadside dust using XRF Method. It was found that the dust is of muddy texture, and is believed to be transmitted with the various storms blowing on Baghdad or by the wheels of Cars. The results of mineralogical investigation revealed that the dust samples composed of quartz, feldspar, calcite, gypsum and s

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Publication Date
Wed Sep 15 2021
Journal Name
Journal Of Baghdad College Of Dentistry
Prevalence of viral co-infection among COVID-19 cases in association disease severity and oral hygiene
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Background: In December 2019, an episode of COVID-19 caused by severe acute respiratory syndrome coronavirus 2 (SARSCoV2) was reported in Wuhan, China and has spread around the world, increasing the number of contagions. Cytomegalovirus (CMV) and Epstein-Barr virus (EBV) are common herpesviruses that can cause persistent latent infections and affect the developing immune system.The study was conducted to explore the prevalence and reactivation of CMV and EBV antibodies in COVID-19 patients group in comparison to healthy group and to investigate the association between the presence of these viruses with each of severity of disease and oral hygiene. Materials and Methods: Eighty Five subjects were participated in this case control study (5

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