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
Fri Jan 01 2021
Journal Name
E3s Web Of Conferences
Experimental Investigation of Bearing Capacity of Screw Piles and Excess Porewater Pressure in Soft Clay under Static Axial Loading
...Show More Authors

In this study, the behavior of screw piles models with continuous helix was studied by conducting laboratory experimental tests on a single screw pile that has several aspect ratios (L/D) under the influence of static axial compression loads. The screw piles were inserted in a soft soil that has a unit weight of 18.72 kN/m3 and moisture content of 30.19%. Also, the soil has a liquid limit of 55% and a plasticity index of 32%. A physical laboratory model was designed to investigate the ultimate compression capacity of the screw pile and measure the generated porewater pressure during the loading process. The bedding soil was prepared according to the field unit weight and moisture content and the failure load was assumed correspondin

... Show More
View Publication Preview PDF
Scopus (8)
Crossref (6)
Scopus Crossref
Publication Date
Fri Jan 01 2016
Journal Name
Iraqi Journal Of Science
The Engineering Properties and Geochemical Relationship For The Volcaniclastic Rocks Of The Muqdadiya Formation In Hemrin Area, NE. IRAQ
...Show More Authors

Volcaniclastic rocks of Al Muqdadiya Formation (Pliocene) in Injana area, southern Hemrin anticline, NE of Iraq, were studied ( petrographically, physically, mineralogically and geochemically , as well as the engineering properties) to assess the suitability of volcaniclastic rocks to use them in industry as refractories. The results show that the physical and engineering properties change with the temperature change. The bulk density and the specific gravity increase by increasing temperature while the apparent porosity, water sorption and the linear shrinkage decrease. On the other hand the compressive strength increase by increasing temperature. The volcaniclastics have very low thermal conductivi

... Show More
View Publication
Publication Date
Sat Jun 25 2022
Journal Name
International Journal Of Drug Delivery Technology
Histopathological and Immunohistochemical Study of Aflatoxin B1 in Freshly Slaughtered Iraqi Sheep Meat, using CD Marker of TNF-α
...Show More Authors

The current study was conducted in Baghdad governorate (Karkh and Al-Rasafa regions) which included collecting 50 samples of freshly slaughtered sheep meat randomly collected from local slaughter areas and approved governmental slaughterhouses (25 liver and 25 ulna muscles). The results of the aflatoxin B1 detection showed that all samples were contaminated with this toxin at different concentrations ranging from 25–422 ppb and 65–492 ppb for each ulna muscles and liver, respectively. The histopathological and immunological study was conducted in meat samples containing higher and lower concentrations of the toxin. The results of the pathological study in the liver revealed that the concentration (492 ppb) caused thickening of t

... Show More
View Publication
Scopus (4)
Crossref (1)
Scopus Crossref
Publication Date
Sun Feb 12 2017
Journal Name
World J Exp Biosc
Detection and sequencing of blaVEB-1 gene in clinical isolates of Proteus mirabilis Isolates from Baghdad City`s hospitals
...Show More Authors

In Present study, 25 clinical isolates of Proteus spp. of clinical samples, urine, wounds and burns collected from different hospitals in Baghdad city, all isolates were identified as Proteus mirabilis using different bacteriological media, biochemical assays and Vitek-2 system. It was found that 15 (60%) isolates were identifying as P. mirabilis. The susceptibility of P. mirabilis isolates to cefotaxime was 66.6 %, while to ceftazidime was 20%. Extended spectrum β-lactamses producing Proteus was 30.7 %. DNA of 5 isolates of P. mirabilis was extracted and detection for blaVEB-1 gene by using multiplex polymerase chain reaction (PCR). Results showed that the presence of this gene in all tested isolates, as an important indicator for increas

... Show More
Publication Date
Mon Jan 01 2018
Journal Name
Front Public Health
Association of Cytochrome CYP1A1 Gene Polymorphisms and Tobacco Smoking with the Risk of Breast Cancer in Women from Iraq
...Show More Authors

Background: CYP1A1 gene polymorphisms and tobacco smoking are among several risk factors for various types of cancers, but their influence on breast cancer remains controversial. We analyzed the possible association of CYP1A1 gene polymorphisms and tobacco smoking-related breast cancer in women from Iraq. Materials and methods: In this case-control study, gene polymorphism of CYP1A1 gene (CYP1A1m1, T6235C and CYP1A1m2, A4889G) of 199 histologically verified breast cancer patients' and 160 cancer-free control women's specimens were performed by using PCR-based restriction fragment length polymorphism. Results: Three genotype frequencies (TT, TC, and CC) of CYP1A1m1T/C appeared in 16.1, 29.6, and 54.3% of women with breast cancer, respectiv

... Show More
Scopus (17)
Scopus
Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives
A novel finding of il-9 genetic polymorphism (rs17317275) and serum level in rheumatoid arthritis patients infected with CMV
...Show More Authors

RA is a complex chronic disease, primarily affects the lining of the synovial joints and can cause progressive disability, premature death, and socioeconomic burdens. The clinical manifestations of symmetrical joint involvement include arthralgia, swelling, redness, and even limiting the range of motion. The pathogenesis is not known therefore the study included Rheumatoid arthritis (RA) is one of systemic inflammatory diseases that characterized by a progressive disabling course. The study included patients suffering from RA and as healthy controls. immunological and genetic factor were evaluated in each subject by using serum level of cytokine and genetic factor. The etiopathology of the disease is not well known for this reason the study

... Show More
Scopus (4)
Scopus
Publication Date
Fri Apr 16 2021
Journal Name
Pharmaceutical Medicine
The Epidemic of Substandard and Falsified Medications in Iraq: Evaluating the Effectiveness of National Pharmacovigilance Alerts to Community Pharmacies
...Show More Authors

View Publication
Scopus (11)
Crossref (8)
Scopus Clarivate Crossref
Publication Date
Thu Jun 11 2020
Journal Name
American Journal Of Infectious Diseases
Prevalence of Urinary Tract Infections and Associated Risk Factors Among Patients Attending Medical City Hospital in Baghdad City, Iraq
...Show More Authors

Abstract: Urinary Tract Infections (UTIs) are the most common bacterial infection in humans and a major cause of morbidity and they are the most common cause of hospital visits worldwide. Proper knowledge in identifying factors associated with urinary tract infection may allow the intervention to easily control of the disease in a timely manner. Therefore, the purpose of the study is determining the prevalence of UTI, diagnosis of causative bacterial agents and identifying the factors associated to the urinary tract infection among patients attending Medical City Hospital in Baghdad, Iraq. A total of 237, morning mid-stream urine samples were collected aseptically and the samples were diagnosed according to the standard methods. I

... Show More
Preview PDF
Scopus (8)
Crossref (8)
Scopus Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Energy Storage
Intensifying the thermal response of PCM via fin-assisted foam strips in the shell-and-tube heat storage system
...Show More Authors

View Publication
Scopus (67)
Crossref (54)
Scopus Clarivate Crossref
Publication Date
Thu Apr 18 2019
Journal Name
Al-kindy College Medical Journal
Knowledge, attitude and practice of Iraqi mothers towards Vitamin D supplementation to their infants in Baghdad Al -Rusafa 2016
...Show More Authors

Background: Routine supplementation of vitamin D to infants is justifiable since vitamin D deficiency, and its consequences are highly prevalent not only in developing countries but worldwide. Maintaining a normal level of vitamin D is crucial in order to have a normal skeletal, as well as, extra-skeletal health. Knowledge of mothers regarding importance of vitamin D supplementation affect the health of their babies in a positive manner if accompanied by appropriate practice.

Objective: To determine the level of knowledge, attitude and practice of Iraqi mothers of under or equal 12 months old infants in Baghdad, AL-Rusafa, regarding vitamin D supplementation for their infants.

Typ

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