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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
Mon Jan 01 2018
Journal Name
Asian Journal Of Microbiology, Biotechnology & Environmental Sciences
Total phenolic contents and antioxidant activity of extracts of tea (Black, green and white)
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Scopus
Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Charge density distributions and electron scattering form factors of 19F, 27Al and 25Mg nuclei
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An effective two-body density operator for point nucleon system folded with two-body correlation functions, which take account of the effect of the strong short range repulsion and the strong tensor force in the nucleon-nucleon forces, is produced and used to derive an explicit form for ground state two-body charge density distributions (2BCDD's) and elastic electron scattering form factors F (q) for 19F, 27Al and 25Mg nuclei. It is found that the inclusion of the two-body short range correlations (SRC) has the feature of reducing the central part of the 2BCDD's significantly and increasing the tail part of them slightly, i.e. it tends to increase the probability of transferring the protons from the central region of the nucleus towards

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Publication Date
Sun Dec 31 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Study and Analysis of Concentric Shell and Double Tube Heat Exchanger Using Tio2 Nanofluid
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In this paper, nanofluid of TiO2/water of concentrations of 0.002% and 0.004% volume was used. This nanofluid was flowing through heat exchanger of shell and concentric double tubes with counter current flow to the hot oil. The thermal conductivity of nanofluid is enhanced with increasing concentrations of the TiO2, this increment was by 19% and 16.5% for 0.004% and 0.002% volume respectively relative to the base fluid (water). Also the heat transfer coefficient of the nanofluid is increased as Reynold's number and nanofluid concentrations increased too. The heat transfer coefficient is increased by 66% and 49% for 0.004% and 0.002% volume respectively relative to the base fluid. This study showed that the friction

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Publication Date
Sun Feb 17 2019
Journal Name
Iraqi Journal Of Physics
Density distributions, form factors and reaction cross sections for exotic 11Be and 15C nuclei
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The ground state proton, neutron and matter densities of exotic 11Be and 15C nuclei are studied by means of the TFSM and BCM. In TFSM, the calculations are based on using different model spaces for the core and the valence (halo) neutron. Besides single particle harmonic oscillator wave functions are employed with two different size parameters  Bc and Bv.  In BCM, the halo nucleus is considered as a composite projectile consisting of core and valence clusters bounded in a state of relative motion. The internal densities of the clusters are described by single particle Gaussian wave functions.

 Elastic electron scattering proton f

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Crossref
Publication Date
Fri Sep 01 2017
Journal Name
Al-nahrain Journal Of Science
Study of Charge Density Distributions and Elastic Charge Form Factors for 40Ca and 48Ca
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The ground charge density distributions (CDD), elastic charge form factors and proton, charge, neutron, and matter root mean square (rms) radii for stable 40Ca and 48Ca have been calculated using single-particle radial wave functions of Woods-Saxon (WS) and harmonic-oscillator (HO) potentials. Different central potential depths are used for each subshell which is adjusted so as to reproduce the experimental single-nucleon binding energies. An excellent agreement between the calculated rms charge radii and experimental data are found for both nuclei using WS and HO potentials. The calculated proton rms radii for 40Ca are found to be in good agreement with experiment data using both WS and HO potentials while the results for 48Ca showed an ov

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Publication Date
Mon Nov 24 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Nugget mechanical properties of combination (rectangular and round) welded and soldered stainless steel wires
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Background: This study aimed to compare the mechanical properties between four groups of newly fabricated combination wires according to their method of union, according to the gauges of wires and a comparison were made between them and their originals. Materials and method: A total of 60 stainless steel combination wires were fabricated , divided into four groups according to gauge of wires and their method of union, each of them with 15 samples, the groups were welded (0.016x0.022-0.016 and 0.016x0.022-0.018) and soldered (0.016x0.022-0.016 and 0.016x0.022-0.018), samples were made according to certain parameters which were : for the welded samples: length,weight, duration of pulsation and size of copper electrode tips used; for the sold

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Publication Date
Sat Jan 09 2016
Journal Name
World Journal Of Experimental Biosciences
Comparative study of oral bacterial composition and neutrophil count between smokers and non-smokers
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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Relationship and impact of the Analysis and evaluation jobs with employees performance : Survey study
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        The aim the research that definition on the impact a lot of Analysis and evaluation jobs impact in support the employees performance the property that are Analysis and evaluation jobs is one of the jobs however of the human resource management on organization and the impact footpace big on the chractericties and performance of the people and the impact that success of the organization , And here problem stool of the research in the omission the role for the Analysis and evaluation jobs impact in support the employees performance from the upward management in the organization , Polls were adopted as tools for obtaining data and the Depart

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Crossref
Publication Date
Sat May 13 2023
Journal Name
Journal Of Population Therapeutics And Clinical Pharmacology
Synthesis, Characterization of Schiff's and Mannich bases of 5-Fluoroisatin and Preliminary Antimicrobial Evaluation
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With the aim of developing potential antimicrobials, a series of new 5-fluoroisatin derivatives incorporated with different secondary amines (piperidine, morpholine, pyrrolidine, dimethylamine, and diphenylamine) for monomer, and (piperazine) in case of dimer Mannich bases, separately in presence of formaldehyde to obtain Mannich bases of 5-fluoroisatin derivatives, which then each Mannich derivatives reacts with phenylhydrazine to form Schiff bases as final products. The resulting compounds were characterized by two spectroscopic analyses; (Fourier- transform infrared) FT-IR and proton nuclear magnetic resonance spectroscopy (¹H-NMR). In addition, the in vitro antibacterial and antifungal activities were tested against some human pathogen

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Crossref
Publication Date
Tue Dec 11 2018
Journal Name
Iraqi Journal Of Physics
Preparation and study the structure of pure and impure barium titanate with Mg2+ ion
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Pure and doped barium titanate with Mg2+ ion at two molar ratios x= (5%, 10%) mol. has been synthesized by solid state reaction technique. The powders sintered at two temperatures (1000 °C and 1400 °C). An XRD technique was used in order to study the crystal structure of pure and doped barium titanate, which confirmed the formation of the tetragonal phase of BaTiO3, and then calculate the lattice parameters of pure and doped barium titanate, the addition of magnesium ion Mg2+ can lead to decreases lattice parameters.

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