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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 Nov 13 2019
Journal Name
Al-kindy College Medical Journal
Migraine In Systemic Lupus Erythematosus in Rheumatological outpatients unit
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Background: Migraine is common in systemic lupus erythematosus.It is a significant source of patient disability.

Objective: To determine the rate of migraine in patients with systemic lupus erythematosus, to assess migraine type, severity, and the association between migraine and patient’s characteristics.

Type of the study: Cross-sectional study.

Methods: 100 subjected were recruited and divided into two groups; fifty patients with the diagnosis of systemic lupus erythematosus were recruited from the Rheumatologic department of medicine,and another 50 normal subjects, then complete medical and drugs history were taken from them.

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Publication Date
Sat Jun 30 2012
Journal Name
Al-kindy College Medical Journal
Autonomic Dysfunction in Interictal Period in Patients with Migraine
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Background: migraine is a chronic neurovascular disorder characterized by intermittent attacks of sever headache with or without aura that can include various combinations of neurological, gastrointestinal tract (G.I.T), and autonomic changes, without evidence of primary structural abnormalities. The Autonomic nervous system involvement suggested by many symptoms and signs including nausea, diarrhea, constipation, coldness in the extremities, paroxysmal tachycardia and chest pain.
Objectives: To evaluate autonomic functions in patients with migraine and to clarify the autonomic dysfunction weather its sympathetic, parasympathetic, or combined. Also to assess the severity of this dysfunction and its relation to age, gender and type of

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Publication Date
Fri Sep 15 2023
Journal Name
Al-academy
Modern trends in the architecture of mosques in Jordan
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This study analyzes the features of historical and modern mosques in Jordan compared to that of Amman. The architecture of the Jordanian mosques reflects the images of great ancient empires and kingdoms of Europe and the Middle East. This has happened due to the geographical position of the country. From the studies of historians and archaeologists, comparative analysis of planning solutions, the use of plastics and decor of the facades of mosques, and the literature on the construction methods of the mosques allow us to conclude that age-old traditions have been preserved through the establishment of mosques in both the countries. Besides, the emergence of new features in constructing mosques has been observed. We find the influence of

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Publication Date
Tue Jan 01 2013
Journal Name
Al-kindy College Medical Journal
Hepatitis B virus infection in pregnant women in Baghdad
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Background: Globally, hepatitis B is one of the most common infectious diseases. Estimates indicate that at least 2 billion people have been infected with the hepatitis B virus (HBV), with more than 378 million people being chronic carriers. Those individuals at higher risk for acquiring HBV and transmitting disease like pregnant women should be screened for hepatitis B surface antigen (HBsAg) to prevent transmission by vaccination and operation. Aim of study: The aim of this study was to determine the prevalence of HBsAg and its associated parameters in pregnant women who referred to antenatal clinic in Baghdad Province. Methods: The 234 apparently healthy pregnant women and their families, husbands and children were se

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Publication Date
Sun Jan 01 2023
Journal Name
Acta Facultatis Medicae Naissensis
Malignant bone tumors in pediatric age groups in Iraq
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Introduction/Aim. Roughly six percent of all malignancies diagnosed in children are malignant bone tumors. They have a dramatic effect on psychological status of children and their families. The aim of the study was to analyze the clinico-pathological features of bone tumors in Iraqi children and to assess response to treatment, outcome, and survival. Patients and methods. Over an eleven-year period, a retrospective study was done for children with bone tumors conducted on patients data that included a battery of pre-treatment investigations including a complete blood count, serum electrolyte, hepatic, and renal profile, bone marrow aspirate and biopsy, fine-needle aspiration, and imaging studies. Results. Data of 41 children with b

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Publication Date
Sat Jul 22 2023
Journal Name
Journal Of Engineering
Self Purification in Al-Saqlawiya Drain in Abu-Grebe
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Surface water flow samples were collected with distances downstream over Saqlawiya main drain whose stretch of about 24.5 km. The drain travels through different land use pattern, before, flowing into Tigris River. Eight sampling points were carefully
selected downstream the channel during dry season. The examined water parameters were pH, NH3, NO3, PO= 4, BOD5, COD, TDS, S.S, Cl-, SO= 4, Na+ , Ca+2, Mg+2, and Oil and Grease. Descriptive and inferential methods through finding the best curve fit correlation were employed in the study to test the strength of the association between water chemical characteristics and distance downstream the channel. A comparison of the values of chemical parameters at the Al-Saqlawiya Drain-Tigris Riv

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Publication Date
Sat Sep 02 2017
Journal Name
Studies In History And Archaeology
Chemical industries in Tlemcen in the Islamic Middle Ages
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Publication Date
Sun Sep 27 2020
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Instructional Program Concerning Non-Pharmacological Guideline on Controlling Essential Hypertension among Patients at AL-Sader Hospital in AL-Najaf AL-Ashraf City
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Objective: The aims of present study to detect the effectiveness of instruction program of non-pharmacological guideline on blood pressure and laboratory test.

 

Methodology: A pre-experimental study was conducted in Al-Sader Teaching Hospital   from 8th of September 2019 to 25th of May 2020, in order to find out the effectiveness of instruction program concerning non-pharmacological guideline on controlling essential hypertension among patients. A non- probability (purposive sample) of 50 patients with essential hypertension is selected. Those patients are already diagnosed with Essential Hypertension

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Publication Date
Thu Oct 13 2016
Journal Name
Brazilian Journal Of Oral Sciences
Expression of TIMP-2 in HPV-16 infected oral squamous cell carcinoma in patients in Iraq
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Aim: To determine the expression of tissue inhibitors of metalloproteinases (TIMP-2) in oral squamous cell carcinoma (OSCC) and the difference in its expression level between positive and negative HPV-16 (human papilloma virus- 16) OSCC patients. Methods: This study was conducted on 33 biopsies obtained from patients with OSCC and 10 normal oral mucosa as controls. In situ hybridization (ISH) was used to investigate the presence of HPV-16, while immunohistochemistry (IHC) was used to estimate the expression level of TIMP-2. Results: The TIMP-2 was expressed in 27 (81.8%) of OSCC sections with no significant difference between its expression level in HPV-16 positive and HPV-16 negative OSCC cases (p=0.058). TIMP-2 was found to be hig

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Scopus Crossref
Publication Date
Thu Nov 01 2018
Journal Name
Iraqi Journal Of Community Medicine
Leg alopecia in Patients with Coronary Heart Diseases in comparison with Healthy Control in Adult Males.
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KE Sharquie, JR Al-Rawi, AA Noaimi, RA Al-Khammasi, Iraqi Journal of Community Medicine, 2018

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