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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
Sun Jun 30 2013
Journal Name
Al-khwarizmi Engineering Journal
Efficiency Prediction and Performance Characterization of Photovoltaic Solar Panel at Baghdad Climate Conditions
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The performance of a solar cell under sun radiation is necessary to describe the electrical parameters of the cell. The Prova 200 solar panel analyzer is used for the professional testing of four solar cells at Baghdad climate conditions. Voltage -current characteristics of different area solar cells operated under solar irradiation for testing their quality and determining the optimal operational parameters for maximum electrical output were obtained. A correlation is developed between solar cell efficiency h and the corresponding solar cell parameters; solar irradiance G, maximum power Pmax, and production date P. The average absolute error of the proposed correlation is 5.5% for 40 data points. The results also show th

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
''The use of factor analysis to identify the leading factors to high blood pressure.''A field study in Baghdad hospitals
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Abstract :

    In view of the fact that high blood pressure is one of the serious human diseases that a person can get without having to feel them, which is caused by many reasons therefore it became necessary to do research in this subject and to express these many factors by specific causes through studying it using (factor analysis).

  So the researcher got to the five factors that explains only 71% of the total variation in this phenomenon is the subject of the research, where ((overweight)) and ((alcohol in abundance)) and ((smoking)) and ((lack of exercise)) are the reasons that influential the most in the incidence of this disease.

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of risk management programs in Dealing With risks at international airports: An Applied research at Baghdad International Airport
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The objective of the research is to identify the efficiency of risk management in various names at Baghdad International Airport in the face of various risks (financial - technical - human - natural ..) facing the sample of the search of the General Establishment of Civil Aviation and the Iraqi Airways Company where the researcher identified the hypothesis that summarizes There is a significant significant correlation between risk management, risk management and risk review and assessment. The researcher used the means of research from observation and interviews with the relevant officials in this field, as well as used the questionnaire and distributed a sample of 170 employees in the field of risk management (SMS Department) in Iraqi A

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
The relationship between the multiple intelligence and the numerical sense of mathematic subject among 4th secondary stage students
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The study aimed to investigate the relationship between the multiple intelligence and the numerical sense. The chosen population of the study was the 4th secondary stage students. The sample consisted of 400 female and male student. The researcher utilized two test; multiple intelligence test which include three categories of intelligence (logical-mathematical, spatial, and linguistics) consisted of (36) item, and the numerical sense test that consisted of (44) item. The two tests were constructed by the researcher himself. The psychometric properties of the test were also verified. The results showed that there was a correlation between the multiple intelligence and the numerical sense as well as the students’ means scores

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Analysis the Relationship between the Standards of Credit Assessment and Non-Performing Loans at the Gulf Commercial Bank
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This paper aims to identify the approaches used in assessment the credit applications by Iraqi banks, as well as which approach is most used. It also attempted to link these approaches with reduction of credit default and banks’ efficiency particularly for the Gulf Commercial Bank. The paper found that the Gulf Bank widely relies on the method of Judgment Approach for assessment the credit applications in order to select the best of them with low risk of default. In addition, the paper found that the method of Judgment Approach was very important for the Gulf Bank and it driven in reduction the ratio of credit default as percentage of total credit. However, it is important to say that the adoption of statistical approaches for

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Publication Date
Mon Dec 30 2019
Journal Name
College Of Islamic Sciences
Among the hadiths of righteous deeds mentioned in the expiation of sins -An analytical study-
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The almighty Al-Bari imposed on Muslims easy and accessible worshipers for every individual who is eligible to commission, so whoever performed it rightfully, God rewarded it with the best reward. From the Muslim, the Almighty made the Almighty to the types of acts of worship and acts of righteousness as a reason for the remission of sins that were advanced and late, so I chose a topic (from the hadiths of righteous deeds mentioned in the atonement of sins) as a research drawn from the master’s thesis called (the hadiths of the atoners of sins that were presented and delayed - An analytical study- ), And collect in this research kinds of acts of righteousness that bring the mercy of God Almighty to His servants and be a reason for the

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Publication Date
Sun Sep 30 2012
Journal Name
College Of Islamic Sciences
Meaning of formulation غ more actions      In Surat Al-Baqarah at the pride of honor
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Praise be to God, who started his book with the praise of himself and prayers and peace be upon those who do not have a prophet after him and his family and companions and those who followed them with charity until the Day of Judgment. Either:
      The research examines the meanings of the formulas of the increased verbs that were mentioned in Surat Al-Baqara, at the imam of the imams of the Islamic nation, namely, Al-Fakhri Al-Razi (d. 606 AH), may God Almighty have mercy on him. With the imams of Quranic scholars.

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
Cognitive dimensions For grammar work at Sibweh In light of the data of the speech
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The Arabic grammatical theory is characterized by the characteristics that distinguish it from other languages. It is based on the following equation: In its entirety a homogeneous linguistic system that blends with the social nature of the Arab, his beliefs, and his culture.
    This means that this theory was born naturally, after the labor of maintaining an integrated inheritance, starting with its legal text (the Koran), and ends with its features of multiple attributes.
Saber was carrying the founding crucible of that theory, which takes over from his teacher, Hebron, to be built on what it has reached. It is redundant to point to his location and the status of his book.
So came to my research tagged: (c

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Determine the best model to predict the consumption of electric energy in the southern region
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Abstract:          

                Interest in the topic of prediction has increased in recent years and appeared modern methods such as Artificial Neural Networks models, if these methods are able to learn and adapt self with any model, and does not require assumptions on the nature of the time series. On the other hand, the methods currently used to predict the classic method such as Box-Jenkins may be difficult to diagnose chain and modeling because they assume strict conditions.

  

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the competitiveness for commercial banks in Iraq for a period of 2004 – 2012
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This study was conducted on a sample of commercial banks in Iraq, chosen according number of considerations for twenty banks, contained two public banks and eighteen private banks.                                                                                             &

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