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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
Sat Sep 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Molar Buccal Tubes Front and Back Openings Dimensions and Torsional Play
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Background/: Buccal tubes are orthodontic attachments used on the posterior teeth instead of bands, so it is important to focus on the effect of their properties on orthodontic treatment. The aims of the present in vitro study are to evaluate and compare the buccal tube front and back openings dimensions and the torsional play angle of six different brands. Materials and Methods: The samples consisted of Single bondable, non-convertible first molar buccal tubes from six brands supplied from six companies (Dentaurum, Forestadent, Ormco, 3M, American Orthodontic, A-Star). Regarding tube opening dimension, ten buccal tubes of each brand were examined by an optical microscope. Each tube was fixed during examination using synthetic mud and orie

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Publication Date
Mon Dec 03 2018
Journal Name
Journal Of Engineering
Similarity and Difference between Sustainable and Green Architecture (a Comparative Study)
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The research is concerned with studying the characteristics of Sustainable Architecture and Green Architecture, as a general research methodology related to the specific field of architecture, based on the differentiation between two generic concepts, Sustainability and Greening, to form the framework of the research specific methodology, where both concepts seem to be extremely overlapping for research centers, individuals, and relevant organizations. In this regard, the research tend towards searching their characteristics and to clearly differentiates between the two terms, particularly in architecture, where the research seeks understanding sustainable and green architectures, how they are so close or so far, and the

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Publication Date
Sun Nov 23 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The Clinical Approach and Treatment of Benign and Malignant Parotid Masses
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Background: Parotid gland tumors account for 80% of all salivary gland neoplasms, 20% of these are malignant, but in daily clinical practice most parotid masses are operated on before obtaining the final histological diagnosis. This clinical setting further complicates the critical point of parotid surgery, which is the management of the facial nerve. Materials and methods: 45 patients underwent parotidectomy for benign and malignant neoplasms. A complete history is collected from the patients with the duration and the site of the tumor, the facial nerve examined and its associations, a medical consultation done for opinion and management. Clinical examination with facial nerve was mandatory to avoid any mistakes that may occur. The most si

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Publication Date
Tue Aug 06 2019
Journal Name
Journal Of Physical Organic Chemistry
Synthesis and bioactivity studies of novel Schiff bases and their complexes
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Abstract<p>The new Schiff base (L) “4‐[(2,4‐dimethoxy‐benzylidene)‐amino]‐1,5‐dimethyl‐2‐phenyl‐1,2‐dihydro‐pyrazol‐3‐one” was synthesized from 2,4‐dimethoxy‐benzaldehyde and 4‐amino‐1,5‐dimethyl‐2‐phenyl‐1,2‐dihydropyrazol‐3‐one, and the geometry of Schiff base was characterized and determined by proton nuclear magnetic resonance (<sup>1</sup>H‐NMR), mass, Fourier transform infrared (FT‐IR), and ultraviolet‐visible (UV‐vis) spectroscopy. Schiff complexes of Ni(II), Pd(II), Pt(IV), Zn(II), Cd(II), and Mg(II) have been prepared by reaction of ion metals with as‐prepared Schiff base. The results showed that synthesized complexes offered 1:2 m</p> ... Show More
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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Engineering
An Electronic and Web-Based Authentication, Identification, and Logging Management System
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The need for participants’ performance assessments in academia and industry has been a growing concern. It has attendance, among other metrics, is a key factor in engendering a holistic approach to decision-making. For institutions or organizations where managing people is an important yet challenging task, attendance tracking and management could be employed to improve this seemingly time-consuming process while keeping an accurate attendance record. The manual/quasi-analog approach of taking attendance in some institutions could be unreliable and inefficient, leading to inaccurate computation of attendance rates and data loss. This work, therefore, proposes a system that employs embedded technology and a biometric/ w

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Publication Date
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
Semitism and the allegations of the Jews Presentation, analysis and criticism
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he aim of the research is to clarify the meanings and connotations of (Semitic), and to identify the peoples that fell under this name according to historical data, biblical texts and Qur’anic news. International sympathy on the one hand and on the other hand controlling the land of Palestine and giving them international legitimacy to grow their entity according to global support and sympathy with their alleged slogan (anti-Semitism), which revolves around the oppression of the Jews.

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Publication Date
Mon Dec 11 2017
Journal Name
Al-khwarizmi Engineering Journal
Iraqi Bauxite and Porcalinite Rocks Based Refractory, Preparation and Studying Properties
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Abstract 

Locally natural occurring Iraqi rocks of Bauxite and Porcelanite (after pre calcinations at 1000oC for 1hr) were used, with the addition of different proportions of MgO and Al2O3, to prepare refractory materials. The effects of these additives on the physical and thermal properties of the prepared refractories were investigated.

Many batches of Bauxite/MgO, Bauxite/Al2O3, Bauxite/MgO/Al2O3, and   Porcelanite/ MgO/Al2O3 were prepared. The mixture is milled and classified into different size fractions; fine (less than 45μm) 40%, middle (45-75μm) 40%, and coarse (75-106μm) 20% .

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Publication Date
Mon Dec 01 2014
Journal Name
Aip Advances
Ab initio structural and vibrational properties of GaAs diamondoids and nanocrystals
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Gallium arsenide diamondoids structural and vibrational properties are investigated using density functional theory at the PBE/6-31(d) level and basis including polarization functions. Variation of energy gap as these diamondoids increase in size is seen to follow confinement theory for diamondoids having nearly equiaxed dimensions. Density of energy states transforms from nearly single levels to band structure as we reach larger diamondoids. Bonds of surface hydrogen with As atoms are relatively localized and shorter than that bonded to Ga atoms. Ga-As bonds have a distribution range of values due to surface reconstruction and effect of bonding to hydrogen atoms. Experimental bulk Ga-As bond length (2.45 Å) is within this distribu

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Performance Evaluation and Comparison Between LDPC and Turbo Coded MC-CDMA
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This work presents a comparison between the Convolutional Encoding CE, Parallel Turbo code and Low density Parity Check (LDPC) coding schemes with a MultiUser Single Output MUSO Multi-Carrier Code Division Multiple Access (MC-CDMA) system over multipath fading channels. The decoding technique used in the simulation was iterative decoding since it gives maximum efficiency at higher iterations. Modulation schemes used is Quadrature Amplitude Modulation QAM. An 8 pilot carrier were
used to compensate channel effect with Least Square Estimation method. The channel model used is Long Term Evolution (LTE) channel with Technical Specification TS 25.101v2.10 and 5 MHz bandwidth bandwidth including the channels of indoor to outdoor/ pedestrian

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Publication Date
Thu Apr 23 2020
Journal Name
Al-qadisiyah Journal Of Pure Science
The ESTIMATING MARRIAGE AND DIVORCES AND COMPARING THEM USING NUMERICAL METHOD. . .
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In this paper, we describe the cases of marriage and divorce in the city of Baghdad on both sides of Rusafa and Karkh, we collected the data in this research from the Supreme Judicial Council and used the cubic spline interpolation method to estimate the function that passing through given points as well as the extrapolation method which was applied for estimating the cases of marriage and divorce for the next year and comparison between Rusafa and Karkh by using the MATLAB program.