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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
Wed Aug 30 2023
Journal Name
Iraqi Journal Of Science
Assessment of Ambient Air Quality in Neonatal Incubators at Selected Sites of Baghdad Hospitals
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     An infant incubator in the neonatal intensive care unit (NICU) is a medical instrument of care that provides oxygen, warmth and moisture to a newborn baby. Due to environmental conditions affecting the infants foster babies may experience discomfort and pain at some point. Thus, this study aimed to assess ambient air quality in neonatal incubators to improve the environmental quality of neonatal intensive care units and safety. Air pollutants concentrations consisting of particulate matter (pm2.5, pm10), hydrocarbons (HOCH), volatile organic compounds (VOC), air quality index (AQI), humidity and temperature, were measured at four selected Baghdad hospitals (Al-Karkh and Rusafa) . The results showed that the increase in rela

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Publication Date
Thu Jun 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Comparative Study between Different Oil Production Enhancement Scenarios in an Iraqi Tight Oil Reservoir
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This paper presents a comparative study between different oil production enhancement scenarios in the Saadi tight oil reservoir located in the Halfaya Iraqi oil field. The reservoir exhibits poor petrophysical characteristics, including medium pore size, low permeability (reaching zero in some areas), and high porosity of up to 25%. Previous stimulation techniques such as acid fracturing and matrix acidizing have yielded low oil production in this reservoir. Therefore, the feasibility of hydraulic fracturing stimulation and/or horizontal well drilling scenarios was assessed to increase the production rate. While horizontal drilling and hydraulic fracturing can improve well performance, they come with high costs, often accounting for up t

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The use of value chain analysis of information in determining the most important the accounting information
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The use  analysis  value chain such  information in the provision as financial  so information quality meet and satisfy the needs of users such information , particularly investors and lenders   as the identification needs   financial information and the knowledge as their behavior influenced by that information can be based on the accounting profession to focus on improving their function in order to achieve its goal that satisfying their needs and rationalize their decisions . In accounting thought discovered fertile ground for users preferences as one of the entrances   theorising positive which is based on the need to include knowledge on accounting hypothesis that explain the

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Public Spending on Kaldor's Square Variables in Iraq for the period (2005-2016).
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The paper aims to measure and analysis the impact Public Spending on Iraq economy (Kaldor Variables).

 (variables of the magic square Kaldor) and them in after 2003.

The paper adopted econometric Methods to test the stationarity of the Variables under consideration. For the period (2005-2016) by using multiple regression and estimation the Impulse response function (IRF), by adopting Eviews 10 program.

The results of Impulse response function for the following five-years after the period under consideration reflexes that public expenditure (PEX) was fluctuating between positive and negative in all the variables of the research and this shows the fragility of the performance of fiscal policy in Iraq.

T

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Measuring The Level of Complexity In The Process University – Case Study At The Southern Technical University.
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    Complexity is the inherent characteristic of contemporary organizations. It is characterized by the intertwining and expansion of its relations, by the severe disorder and rapid change in its environment, which makes it suffer from a state of uncertainty in determining the direction of its future or the assessment of the rules governing its paths. All organizations tend to evolve with increasing sophistication, And to take measures that contribute to the simplification of the system as it moves towards complexity, allowing the administration to easily control its movement and directions, and the problem of complexity in the university is based on the entanglement and overlap in the goals and processes betwe

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Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
Design contexts in interior space design (sewing workshops as a model)
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The topic of context is one of the important topics, which was mentioned as a concept in several fields and different fields, and there were many points of view that defined that concept.
He specified the title of the research (design contexts in the design of the interior space), as the research sought to identify the concept of context in the interior design of the spaces of sewing workshops. The research was divided into four chapters:
The first chapter, which consists of the methodological framework, the problem of research and the need for it, the importance of research, the goal and limits of research for sewing workshops for vocational schools from (2020-2021).
The second chapter: consists of previous studies and the theo

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Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
Semantic Operation of Place in the Legendary Movie: حيدر وسم صالح
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Place is considered one of the important artistic elements in the movie through which the events occur in different arts and literatures and with its absence there isn’t any that can initiate events. Place is important for the things that we recognize, and the first fact in cinema is the place which can't be dispensed with on the level of the film or scene or cinematic shot that can't be emptied from its spatial content. The characters are always there in a place occupying some space of it, despite that it is not merely a container for the event cinematically. The researcher views the importance of discovering and observing them in this research which is divided into four chapters as follows: (theoretical framework) which includes the

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Publication Date
Sat Sep 20 2025
Journal Name
Al–bahith Al–a'alami
Qualitative Curricula in Social Sciences: A Crisis of Philosophy or Techniques
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The general crisis of research methods in the social sciences
Research methodology: philosophy and techniques, founded by philosophers and applied by scientists, and no accurate application of techniques except with a deep understanding of philosophy, as a prerequisite. This fact is almost completely absent from the Iraqi and Arab academic mentality. This constituted one of the dimensions of the double crisis - theoretical and applied - of research methods in the social sciences. As first, there is no philosophy of science, neither as an independent material nor as an introductory subject, but not even an oral confirmation. Secondly, the advancement of quantitative research methods are presented without a background philosophy, as sol

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Crossref
Publication Date
Tue Jun 21 2022
Journal Name
Journal Of Planner And Development
Estimation of Traffic Volumes Distribution of Urban Streets in Baghdad City
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The aim of this research is to explore the time and space distribution of traffic volume demand and investigate its vehicle compositions. The four selected links presented the activity of transportation facilities and different congestion points according to directions. The study area belongs to Al-Rusafa sector in Baghdad city that exhibited higher rate of traffic congestions of working days at peak morning and evening periods due to the different mixed land uses. The obtained results showed that Link (1) from Medical city intersection to Sarafiya intersection, demonstrated the highest traffic volume in both peak time periods morning AM and afternoon PM where the demand exceeds the capacity along the link corridor. Also, higher values f

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Publication Date
Tue Mar 01 2016
Journal Name
Al-academy
The Function of Comic Relieve in Shakespearean Tragedy: عباس فاضل عباس
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The comedian scenes which Shakespeare has entered in some of his tragedies(Hamlet, King Lear, and Macbeth), constantly the wrath of conservative critics and theorists of Western Drama, as big violation to Aristotle’s rules of tragedy that is forbidden to insert comedian scene in tragedy. Chapter one deals with the research problem, and its significance, purpose,Boarders and the definition of Comic Relieve. Chapter two comprises the theoretical framework which has displayed Arist-Otle’s conception about the imitation way of heroes characters between tragedy and comedy, the different function of catharsis in each one. Then the research has exposed the economical and theatrical activities in London during Elizabethan age which was looke

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