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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
Exploring the Role of Caspase-3 and IL32 in SARS-CoV-2 Infection among Iraqi Patients
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     Understanding Caspase-3 (CASP-3) and interleukin-32 (IL32) roles in SARS-CoV-2 infection is critical to linearize the pathogenesis of the virus as well as the resultant disease which may uncover novel therapeutic targets in treating COVID-19 patients. This study aimed to evaluate caspase‐3 (CASP3) and interleukin 32 (IL32) roles and their correlation with the disease severity among patients.  The case-control study (140 patients and 60 healthy controls) was performed with molecular and ELISA assays. CASP3 and IL32 serum levels were determined along with other clinical data of patients. CASP3 levels were classified as significantly higher (p < 0.001), while IL-32 levels were significantly lower in production (p

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Two Spectrophotometric Methods Based on Diazotization Coupling Reaction for Determination of Genistein in Pure and Supplement
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      Genistein (GEN) is one of the predominant dietary isoflavones found in legumes such as soybeans. Genistein has been recommended as an osteoporosis treatment for postmenopausal women and elderly men, with the intention of reducing cardiovascular disease and hormone-dependent malignancies. Therefore, two sensitive and simple methods for quantifying it in the supplements preparation were developed.The first method (A) comprised employing the surfactant Triton X-114 to extract the result of the diazotization reaction with 4-Aminoacetophenone(4AMA) utilizing a cloud point extraction technique. The product was extracted using micelles of a non-ionic surfactant (TritonX-114) and then spectrophotometrically detected at a specified wa

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Publication Date
Wed Jan 04 2023
Journal Name
Radiochimica Acta
Verification of radon, radium, polonium concentrations and lung cancer rates in blood of female hookah smokers
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Abstract<p>Hookah smoking has become very popular in Iraq among women and men. Hookah tobacco contains natural radioactive elements, such as radon, radium, and uranium, as well as toxic elements, such as polonium, which are released during the combustion of tobacco and are inhaled by smoking. Most reviews focus on hookah tobacco, and only a few have investigated the blood of hookah smokers. In this study, a CR-39 detector was used to measure radon, radium, and polonium concentrations and conduct risk assessments in female hookah smokers of different ages. The results show that the concentrations of radon-222, polonium-218, and polonium-214 varied between 61.62 and 384.80, 5.45–33.64 on the wal</p> ... Show More
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Publication Date
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
Evaluation and Delineation of Sulfur Groundwater Leakages Using Electrical Resistivity Techniques in Hit Area, Western Iraq
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      Electrical resistivity methods are one of the powerful methods for the detection and evaluation of shallower geophysical properties. This method was carried out at Hit area, western Iraq, in two stages; the first stage involved the use of 1Dimensional Vertical Electrical Sounding (VES) technique in three stations using Schlumberger array with maximum current electrodes of 50m. The second stage included the employment of two dimension (2D) resistivity imaging technique using dipole-dipole array with a-spacing of 4m and n-factor of 6 in two stations. The 1D survey showed good results in delineating contaminated and clear zones that have high resistivity contrast. Near the main contaminated spring, the 2D resi

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Publication Date
Sun Jun 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
ON THE ECOLOGY AND SPECIES DIVERSITY OF THE FRESHWATER GASTROPODS OF SPRINGS IN ANDIJAN REGION, UZBEKISTAN
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This study examines the species composition, biodiversity, zoogeography, and ecology of freshwater gastropods of 12 springs in Andijan region of Uzbekistan. The study used generally accepted malacological, faunistic, ecological, analytical, and statistical methods. As a result of research in the springs, 14 species of freshwater gastropods belonging to 2 subclasses, 5 families, and 10 genera were recorded. 7 of them are endemic to Central Asia. When indicators of biodiversity of mollusks were analyzed according to the Shannon index, it was found that the highest value was recorded in the springs besides the hills. According to the biotope of distribution and bioecological features, they were divided into cryophilic, phytophilic, pelophil

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Publication Date
Sun Apr 03 2011
Journal Name
Journal Of Educational And Psychological Researches
Satisfy of life and it's relationship; with the bige factors of character in the university student
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This research aim to recognize
satisfy of life in the university's student and balance in satisfy of life
according to two type aveirable sex specific and find type and
relationship's director between satisfy of life and character big factors.
and known hom much that Factors in satisfy of life, the research sample
consist of (401) student male and female and from both specified in
Baghdad's University, researcher bult scale of Costa &McCrae Fore the
fire big Factors to Personality, research result That the university's
student low level of satisfy of life and there are no different statically if
they are scientific or human in their study. And there is positive and there
is positive and indicate relation

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Publication Date
Thu Nov 29 2018
Journal Name
Civil Engineering Journal
Strength and Serviceability of Reinforced Concrete Deep Beams with Large Web Openings Created in Shear Spans
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Deep beams are used in wide construction fields such as water tanks, foundations, and girders in multi-story buildings to provide certain areas free of columns. In practice it is quite often occurring to create web opening in deep beams to supply convenient passage of ventilation ducts, cable channels, gas and water pipes. Experimental studies of ten 10 deep beams were carried out, where two of them are control specimens without openings and eight with large web openings in the shear spans. The variables that have been adopted are the ratio of the shear span to the overall depth of the member cross-section, location and dimensions of the opening. Test results showed that there was a decrease in the load carrying capacity of deep bea

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Publication Date
Thu Nov 29 2018
Journal Name
Civil Engineering Journal
Strength and Serviceability of Reinforced Concrete Deep Beams with Large Web Openings Created in Shear Spans
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Deep beams are used in wide construction fields such as water tanks, foundations, and girders in multi-story buildings to provide certain areas free of columns. In practice it is quite often occurring to create web opening in deep beams to supply convenient passage of ventilation ducts, cable channels, gas and water pipes. Experimental studies of ten 10 deep beams were carried out, where two of them are control specimens without openings and eight with large web openings in the shear spans. The variables that have been adopted are the ratio of the shear span to the overall depth of the member cross-section, location and dimensions of the opening. Test results showed that there was a decrease in the load carrying capacity of deep bea

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Publication Date
Thu Sep 08 2022
Journal Name
Al-khwarizmi Engineering Journal
Performance Prediction in EDM Process for Al 6061 Alloy Using Response Surface Methodology and Genetic Algorithm
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The Electric Discharge (EDM) method is a novel thermoelectric manufacturing technique in which materials are removed by a controlled spark erosion process between two electrodes immersed in a dielectric medium. Because of the difficulties of EDM, determining the optimum cutting parameters to improve cutting performance is extremely tough. As a result, optimizing operating parameters is a critical processing step, particularly for non-traditional machining process like EDM. Adequate selection of processing parameters for the EDM process does not provide ideal conditions, due to the unpredictable processing time required for a given function. Models of Multiple Regression and Genetic Algorithm are considered as effective methods for determ

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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Serum Level of TNF-α and IL-17 in Patient Have Chronic Periodontitis Associated Rheumatoid Arthritis
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ABSTRACT Background: chronic periodontitis and rheumatoid arthritis are widely prevalent diseases and are characterized by tissue destruction due to chronic inflammation. Recently, there is growing evidence that the two diseases share many pathological features the aims of the study To determine the periodontal health status in patient have chronic periodontitis with rheumatoid arthritis and compare it with those having chronic periodontitis without Rheumatoid arthritis and determine the serum levels of interleukin -17(IL-17), tumor necrosis factor- alpha (TNF-α ) in both groups and compare with the control group (subject samples neither have periodontitis nor arthritis ) and correlate these immunological markers with the periodontal p

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