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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 May 31 2017
Journal Name
Journal Of Engineering
Design and Implementation of Classical Sliding Mode Controller for Ball and Plate System
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Ball and Plate (B&P) system is a benchmark system in the control engineering field that has been used to verify many control methods. In this paper the design of a sliding mode . controller has been investigated and verified in real-time via implementation on a real ball and plate system hardware. The mathematical model has been derived and the necessary parameters have been measured. The sliding mode controller has been designed based on the obtained mathematical model. The resulting controller has been implemented using the Arduino Mega 2560 and a ball and plate system built completely from scratch. The Arduino has been programmed by the Arduino support target for Simulink. Three test signals has been used for verification purposes

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Publication Date
Sat Apr 01 2023
Journal Name
Russian Journal Of General Chemistry
Synthesis and Characterization of Metals Complexes with Uracil and Uracil Derivatives (A Review)
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Publication Date
Thu Sep 19 2024
Journal Name
Baghdad Science Journal
Effects of Ascorbic, Citric, and Humic Acids on Maize Stem and Leaf Anatomy
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Anatomical changes in internal tissue of stem and leaf when seed and plant treated with acids to enhance growth and development in maize was studied during the spring seasons of 2019 and 2020. Randomized complete block design was used with three replications. Main plots received foliar nutrition treatments, including ascorbic acid (AA), citric acid (CA), and humic acid (HA) at concentrations of 100 mg L−1, alongside HA at 1 ml L−1, with distilled water as the control. Sub-plots underwent corresponding treatments for seed soaking. Results indicated variations in vascular bundle size among treatments, with foliar CA treatment showing superior results in both years, as well as seed soaking in CA and HA. Interaction effects were observed, n

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Publication Date
Thu Jul 05 2018
Journal Name
Eurasip Journal On Wireless Communications And Networking
Positioning and guiding educational robots by using fingerprints of WiFi and RFID array
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Publication Date
Sat Nov 04 2023
Journal Name
Russian Journal Of General Chemistry
Synthesis and Characterization of Metals Complexes with Uracil and Uracil Derivatives (A Review)
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Previous studies on the synthesis and characterization of metal chelates with uracil by elemental analysis, conductivity, IR, UV-Vis, NMR spectroscopy, and thermal analysis were covered in this review article. Reviewing these studies, we found that uracil can be coordinated through the electron pair on the N1, N3, O2, or O4 atoms. If the uracil was a mono-dentate ligand, it will be coordinated by one of the following atoms: N1, N3 or O2. But if the uracil was bi-dentate ligand, it will be coordinated by atoms N1 and O2, N3 and O2 or N3 and O4. However, when uracil forms complexes in the form of polymers, coordination occurs through the following atoms: N1 and N3 or N1 and O4.

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Publication Date
Wed Jan 01 2020
Journal Name
Indian Journal Of Forensic Medicine And Toxicology
Mouse hepatocellular carcinoma sensitivity to cisplatin and docetaxel and analysis of related proteins
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Publication Date
Thu Jan 01 2015
Journal Name
Political Sciences Journal
Iraqi national identity: the past and the present crises .. The causes and treatments
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لخلاصة تشغل قضايا الهوية محور اهتمام الكثير من الباحثين والدارسين في بنية المجتمعات ومستقبل الدول, وفي كثير من الدراسات التي كتبها هؤلاء كان هناك ميل نحو دراسة الهوية وعلاقتها بحركة الدول تقدما وتراجعا ,فهناك من عزا تقدم دولة ما إلى نجاح نخبها السياسية في صناعة هوية جامعة لحالة التنوع الذي يميز مجتمعها, ويمكن ان تشير الى الولايات المتحدة الامريكية كأنموذج للنجاح في هذا الاطار.وهناك من ارجع

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis and Characterization of New Mesomorphic Azo Compounds and Study their Photoluminesecence Properties
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The preparation of a new Azo compounds of highly conjugated dimeric and polymeric liquid crystal to achieve the crystalline characteristics Which have structures assigned based on elemental analysis, IR 1HNMR and CHNS-O while mesogenic properties have been set for DSC and hot-stage polarizing optical microscopy. The compounds show enantiotropicnematic phase being displayed. The compounds show photoluminescence properties in the organic solution at room temperature, with the fluorescence band centered around 400 nm.

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Engineering
Entransy dissipation of Shell and Double Concentric Tube Heat Exchanger Calculations and Analysis
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Shell-and-double concentric tube heat exchanger is one of the new designs that enhance the heat transfer process. Entransy dissipation is a recent development that incorporates thermodynamics in the design and optimization of heat exchangers. In this paper the concept of entransy dissipation is related to the shell-and-double concentric tube heat exchanger for the first time, where the experiments were conducted using hot oil with temperature of 80, 100 and 120°C, flow rate of cold water was 0.667, 1, and 1.334 kg/m3 respectively and the temperature of inlet cold water was 20°C. The entransy dissipation rate due to heat transfer and to fluid friction or pressure drop was studied.

 

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Publication Date
Mon May 30 2022
Journal Name
The Journal Of Infection In Developing Countries
SARS-CoV-2 viral shedding and susceptibility: perspectives on gender and asymptomatic patients
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Despite efforts to contain and manage the SARS-CoV-2 outbreak which was declared a public health emergency of international concern in January 2020 by the World Health Organization (WHO), the COVID-19 pandemic still remains a major global challenge. Patients who display the classical symptoms of the infection are easily identified, tested, isolated and monitored. However, many cases of infected asymptomatic patients have been documented. These patients are not easily identified even though many evidences suggest that they can spread the virus to others. How and why these COVID-19 asymptomatic presentations occur remain unclear. The many theories and views are conjectural, and supporting evidences are still needed. In this review, we

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