Preferred Language
Articles
/
jpgiafs-1279
Tax Justice and its Effect in Tax Compliance
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
Studies on Surface Morphology and Electrical Conductivity of PS Thin Films in Presence of Divalent Complexes
...Show More Authors

       Optical properties and surface morphology of pure and doped Polystyrene films with different divalent metals of Zn, Cu and Sn and one concentration percentage have been studied. Measurements of UV-Vis spectrophotometer and AFM spectroscopy were determined. The absorbance, transmittance and reflectance spectrums were used to study different optical parameters such as absorption coefficient, refractive index, extinction coefficient and energy gap in the wavelengths rang 200-800nm. These parameters have increased in the presence of the metals. The change in the calculated values of energy gaps with doping metals content has been investigated in terms of PS matrix structural modification. The value of opt

... Show More
View Publication Preview PDF
Scopus (9)
Crossref (7)
Scopus Clarivate Crossref
Publication Date
Wed Sep 12 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Soft (1,2)*-Omega Separation Axioms and Weak Soft (1,2)*-Omega Separation Axioms in Soft Bitopological Spaces
...Show More Authors

In the present paper we introduce and study new classes of soft separation axioms in soft bitopological spaces, namely, soft (1,2)*-omega separation axioms and weak soft (1,2)*-omega separation axioms by using the concept of soft (1,2)*-omega open sets. The equivalent definitions and basic properties of these types of soft separation axioms also have been studied.

View Publication Preview PDF
Crossref
Publication Date
Sun Apr 01 2007
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Brain abscess in Iraq during a 10 years period: Part 1. Epidemiology, aetiology and clinical picture
...Show More Authors

Background: This study comprises two parts. "['his part deals with epidemiology, aetiology and clinical features of brain abscess during a 10 years period, while the second will deal
with diagnostic investigation, management and final outcome of brain abscess
Methods: The case records of patients with brain abscess admitted to the neurosurgical specialties hospital in Baghdad over a 10 years period extending from 1" Jan. 1993 to 31S`
Dec. 2002, inclusive were reviewed. Data obtained included demographic and clinical data.
Results: A total of 78 cases (1.2% of total admission) of brain abscess were admitted. Their age ranged from one month to 68 years. The most common' aetiological (actor was cyanotic
heart d

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 09 2018
Journal Name
Baghdad Science Journal
On Free Resolution of Weyl Module and Zero Characteristic Resolution In The Case of Partition (8,7,3)
...Show More Authors

View Publication Preview PDF
Scopus (12)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Wed Jan 19 2022
Journal Name
Iraqi Journal Of Science
Determination of Some Oxidative Stress Parameters and Antioxidants in Sample of Iraqi Beta Thalassemia Major Patients
...Show More Authors

Repeated blood transfusion in beta thalassemia major patients may lead to peroxidative tissue injury by secondary iron overload. In the present study, 100 patients(50 male+50 female) with beta thalassemia major patients with age (5-20) years and 60 healthy control were included during their attendance at Abin Al_Baladi hospital in Baghdad. Malondialdehyde ,Superoxide Dismutase and Vitamin E, were measured by using kits.The results showed A highly significant (p<0.01)increase in the levels of Malondialdehyde and Superoxide Dismutase, whereas, significant p(<0.01)decrease in the levels of vitamin-E, This suggest that oxidative stress and reduced antioxidant defense mechanism play an important role in pathogenesis of beta thalassemia

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 03 2010
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Prevalence of hepatitis B and hepatitis C among blood donors in Baghdad, August 2007-December 2008.
...Show More Authors

Background: Hepatitis is a disease of the liver caused by the infectious and non-infectious agents.
Patients &methods: A total of 600 blood donors attending blood bank at Baghdad city were included in this study , they were screened by Enzyme Immune sorbent Assay for detection of HBs Ag and anti-HCV ,that confirmed by recombinant immunoblot assay .the possible influence of the various factors on the prevalence was analyze too.
Results: Form the total donors there were 37(6.2%)and 6(1.7%)positive for HBV &HCV respectively .peak prevalence for HBs Ag was noticed in age groups (20-29)years .
Conclusion: Screening blood donors for both HBV and HCV is indispensable for safe blood transfusion. . In gen

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Nov 30 2021
Journal Name
Iraqi Journal Of Science
2D Seismic Structural and Stratigraphic Study of Kirkuk Group Formation in Amara Oil Field- Southeastern Iraq
...Show More Authors

The Amarah Oil field structure was studied and interpreted by using 2-D seismic data obtained from the Oil  Exploration company. The study is concerned with Maysan Group Formation (Kirkuk Group) which is located in southeastern Iraq and belongs to the Tertiary Age. Two reflectors were detected based on synthetic seismograms and well logs (top and bottom Missan Group). Structural maps were derived from seismic reflection interpretations to obtain the location and direction of the sedimentary basin. Two-way time and depth maps were conducted depending on the structural interpretation of the picked reflectors to show several structural features. These included three types of closures, namely two anticlines extended in the directions of

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Sat Jul 22 2023
Journal Name
Journal Of Engineering
Experimental Investigation into the Heat and Mass Transfer in an Indirect Contact Closed Circuit Cooling Tower
...Show More Authors

The heat and mass transfer coefficients of the indirect contact closed circuit cooling tower, ICCCCT, were investigated experimentally. Different experiments were conducted involving the controlling parameters such as air velocity, spray water to air mass flow rate ratio, spray water flow rate, ambient air wet bulb temperature and the provided heat load to investigate their effects on the performance of the ICCCCT. Also the effect of using packing on the performance of the ICCCCT was investigated. It was noticed that these parameters affect the tower performance and the use of packing materials is a good approach to enhance the performance for different operational conditions. Correlations for mass and heat transfer coefficients are pres

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jul 01 2008
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The role of sex hormones, waist circumference, BMI and Leptinemia in patients with acute renal failure.
...Show More Authors

Background: Acute renal failure is characterized by impaired excretory endocrine homeostatic and metabolic functions of the kidneys.
Objective: The aim of this study is to look for the role of sex hormones, waist circumference and leptinemia in patients with acute renal failure.
Subjects and Methods: 55 subjects were involved in this study, 30 had acute renal failure and the remaining 25 subjects were normal healthy individuals who served as
a control. The age range of the patients was between 25 and 45 years with a mean of 37±8.2 years. Five mls of blood were withdrawn from each subject by vein puncture. Enzyme
linked immuno assay (ELISA) was used for the measurement of serum leptin level. Radi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 01 2021
Journal Name
Journal Of Engineering
Assessment of the Cost and Time Impact of Variation Orders on Construction Projects in Sulaimani Governorate
...Show More Authors

Variation orders are an on-going phenomenon in construction and industry projects worldwide, particularly in the province of Sulaimani, where the project's damage from cost and schedule overrun because of variation orders. However, the effect on project costs and time overrun of variation order has yet to be identified. This study evaluates the impact of variation orders on the cost and time off in the Sulaimani governorate. Two hundred twenty-eight projects from various construction sectors built between 2007-2012 were adopted to calculate the contract cost and schedule overruns due to variation orders. Data analysis was applied in the study were descriptive statistics. One-way ANOVA was also applied to determine w

... Show More
View Publication Preview PDF
Crossref (6)
Crossref