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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
Thu Nov 21 2019
Journal Name
Al-kindy College Medical Journal
The The Role of Breast Sonography and Ductography in the Evaluation of Different Causes of the Nipple Discharge
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ABSTRACT

 

Background : The aim of this work is to assess the role of breast sonography  and ductography in the evaluation of different causes of nipple discharge.

Methods :  The study will be carried out on twenty-five female patients referred to the Radiodiagnosis department at Alexandria Main University Hospital presenting with nipple discharge.

They were divided into two groups:

Group I include 10 patients (40%) with surgically significant nipple discharge who were the patients with unilateral, uniorificial surgically significant colour type nipple discharge .They were investigated by mammography, sonography, and ductography.

Group II include 15 patients

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Engineering
Modelling and Optimization of Corrosion Inhibition of Mild Steel in Phosphoric Acid by Red Pomegranate Peels Aqueous Extract
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Taguchi experimental design (TED) is applied to find the optimum effectiveness of aqueous Red Pomegranate Peel (RPP) extract as a green inhibitor for the corrosion of mild steel in 2M H3PO4 solution. The Taguchi methodology has been used to study the effects of changing, temperature, RPP concentration and contact period, at three levels. Weight-loss measurements were designed by construction a L9 orthogonal arrangement of experiments.   Results of the efficiencies of inhibition were embraced for the signal to noise proportion & investigation of variance (ANOVA).  The results were further processed with a MINITAB-17 software package to find the optimal condition

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Publication Date
Fri Jan 11 2019
Journal Name
Iraqi Journal Of Physics
Determination the concentrations of radon gas and exhalation rate in some phosphate fertilizer using CR-39 track detector
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Publication Date
Fri Sep 15 2023
Journal Name
Sumer 2
Predictive value of C-reactive protein, D-dimer, Hemoglobin and Lactate dehydrogenase levels in diagnosing COVID-19 patients
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Severe Acute Respiratory Syndrome Coronavirus 2 (SARS-CoV-2) has caused enormous issues worldwide and is the most infectious pandemic. This study included 50 subjects (evenly distributed between sexes) and their range of ages starting from 2 to 67 years. According to the study's result, the ages and genders of subjects include susceptibility to COVID-19. Males were found to be more infected than females, and the ages of 36 to 67 were more common than other age ranges. Also, BMI calculations revealed that male patients with COVID-19 have the highest percentage of obesity. The clinical parameter results have been found serum C‐reactive protein (CRP) as an essential indicator that changes significantly in infection with COVID‐19 an

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Publication Date
Wed May 31 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Corrosion Behavior of Different Gauges of Stainless Steel Wire Use in Removable Partial Denture and Orthodontics Appliances
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  Wires are commonly used for the construction of orthodontic appliances and occasionally as wrought clasps and rests on partial dentures.           The corrosion resistance is the most important properties of dental alloy. Corrosion process reported to cause a numerous adverse effects on both living tissue and restoration .The conditions in the mouth are very suitable for the occurrence of corrosion. The main objective of this study was to evaluate the corrosion behavior of different gauges of stainless steel wire in artificial saliva .Four gauges of dental stainless steel wire used in orthodontic and removable partial denture were used in this study 0.6mm.,0.7mm.,0 .8mm.&1.0mm.

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Publication Date
Thu Jul 17 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Retentive forces, tensile strength and deflection fatigue of Acetal thermoplastic clasp material in comparison with cobalt-chromium alloy
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Background: Nowadays there is an increasing of the emphasis on aesthetic, dentist have been concerned about providing aesthetics and functional removable partial dentures to their patients and this was make the mission more difficult because of the goal now is achieving optimal aesthetic of the denture - while maintaining retentive, stable, and conservative to the health of supporting tooth and supporting tissue. The traditional use of metal clasp like cobalt-chromium, gold, stainless-steel and titanium hampers esthetics because of its obvious display conflicts with patient’s prosthetic confidentiality. Acetal resin (poly oxy methylene) may be used as alternative denture clasp material. This material was promoted primarily on the basis of

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Publication Date
Sun Jun 12 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Investigation of Lipid Polymer Hybrid Nanocarriers for Oral Felodipine Delivery: Formulation, Method, In-vitro and Ex-vivo Evaluation
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Publication Date
Sun Mar 01 2020
Journal Name
International Journal Of Modern Physics E
Investigation of halo structure of neutron rich 14B, 15C, 19C and 22N nuclei in the two body model
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The two body model of (Core+n) within the radial wave functions of the cosh potential has been used to investigate the ground state features such as the proton, neutron and matter densities, the root mean square (RMS) nuclear proton, neutron, charge and mass radii of unstable neutron-rich 14B, 15C, 19C and 22N nuclei. The calculated results show that the two body model with the radial wave functions of the cosh potential succeeds in reproducing neutron halo in these nuclei.

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Publication Date
Thu Jul 01 2021
Journal Name
Iraqi Journal Of Science
The Influence of NMI against Modularity in Community Detection Problem: A Case Study for Unsigned and Signed Networks
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Community detection is useful for better understanding the structure of complex networks. It aids in the extraction of the required information from such networks and has a vital role in different fields that range from healthcare to regional geography, economics, human interactions, and mobility. The method for detecting the structure of communities involves the partitioning of complex networks into groups of nodes, with extensive connections within community and sparse connections with other communities. In the literature, two main measures, namely the Modularity (Q) and Normalized Mutual Information (NMI) have been used for evaluating the validation and quality of the detected community structures. Although many optimization algo

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Publication Date
Tue Jun 01 2021
Journal Name
Gene Reports
Vitamin D receptor rs2228570 and rs1544410 genetic polymorphisms frequency in Iraqi thalassemia patients compared to other ethnic populations
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Background: The genetic polymorphisms of vitamin D receptor (VDR) have an association with thalassemia development, additionally to the environmental elements that elicited the disorder in the genetically predisposed individuals. As well, VDR functions responsible for the regulation of bone metabolism, such its part in immunity. Aim: The sitting study intended to inspect the association between thalassemia disease and the genetic polymorphisms of VDR among the Iraqi population then compared these findings to other findings of thalassemia patients in other different ethnic populations. Materials and methods: The restriction enzymes Bsm-I and Fok-I were applied to determine the genetic polymorphisms frequencies of VDR by a Polymerase Chain Re

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