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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
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The reflection of strategic knowledge management on an improvement of excellent performance: A survey study at the Institution of Industrial Development and Research- the Ministry of Iraqi Industry (IDRMII)
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The current study aims to investigate the effect of strategic knowledge management practices on an excellent performance at the Institution of Industrial Development and Research- the Ministry of Iraqi Industry (IDRMII). The present research is designed according to the descriptive method. To achieve the mentioned research objective, the researchers used the questionnaire as the main data collection tool. The research sample was 150 managers who are working at the top and middle management levels. To analyses the data gathered and reaching the results, several statistical techniques were used within AMOS.V25, SPSS.V21Software, This study reached a set of results, the most important of which is the existence of a positive correlat

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Crossref
Publication Date
Thu Oct 01 2009
Journal Name
Iraqi Postgraduate Medical Journal
Femal pattern alopecia and lipoproteins
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KE Sharquie, AA Noaimi, HA Salman, NA Hindy, Iraqi Postgraduate Medical Journal, 2009 - Cited by 1

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Publication Date
Thu Oct 01 2009
Journal Name
Journal
Female pattern alopecia and lipoproteins
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S Khalifa E, N Adil A, S Husam Ali, H Nibras A…, 2009

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Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
Structure and Melodic Sabean Mandaean
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The Mandaean religion of ancient and important religions in Iraq and Iran has its own rituals which are characterized by the use of singing and toning of speech. It began with the creation of human beings through a group of prophets. Peace be upon them. Researcher research problem, and explained the importance of research and objectives and limits and identify terminology. The second topic is the theoretical framework to include the history of the Sabean Mandaean, secondly their religious rites, sources, major books and secondary books for the Latin tribes of Mandaean. Finally, the researcher tackled the sources of their sacred books and previous studies. The third topic represented the procedures. The researcher dealt with the musical a

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Publication Date
Sat Oct 01 2016
Journal Name
Al–bahith Al–a'alami
Semiotics of Picture and News
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It has become familiar to see alchemy as a methodological approach that combines conscious, diverse, psychological, social, structural, and discrete approaches in the communications technology that Marshall McLuhan found to be able to extend our bodies and senses, The media discourse has a deep and superficial structure produced by the first, with its social, cultural and historical backgrounds, in a context that connects the image with the word, as the "meanings are made" - everywhere, as described by Jonathan ) In fashion, in the arts as a whole, and from its "signs" Our analysis of «meaning», in the media, and communication through advertising, magazines, newspapers, television, and the Internet. Therefore, alchemy is preoccupied wi

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Publication Date
Tue Jun 30 2009
Journal Name
Al-kindy College Medical Journal
Lipid Profile and Antihypertensive Drugs
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Background: Hypertension and dyslipidemia are
cardiovascular risk factors that commonly coexist .
Objective : To evaluate the effects of ß - blocker
(Atenolol) , ACE inhibitor (Captopril) calcium Channel
blocker (Nefidipin ) and diuretics on serum lipid profiles .
Method: Thirty untreated hypertensive and 147
hypertensive patient treated with these antihypertensive
drugs, attending different public health clinics in Basrah
pronivce were enrolled in this study .
Serum lipid profile were determined enzymaticaly using kits
from BioMerieux, France .
Result : The study has revealed that ß-blocker do not
significantly affect total cholesterol ( TC ) and LDLcholesterol , but increase significantly triglycer

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Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Loss Reduction and prevention programs
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The risks are considered as a large challenge facing the human communities. This challenge creates an economic and social burden which obstruct the community progress and influences on its evaluation in a negative way. In the last years, these risks began to increase and now it is necessary to face these risks in a regular and instructive methods in order to control over these risks and to limit its effects and reducing the losses, if it happened. The loss reduction and prevention programs produced by risks management are considered as a successful solution which enable to control these risks. These programs would not finish the danger in the community in a final way but it produces a practical solution reduces the negative effects and c

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Publication Date
Tue Jan 01 2019
Journal Name
Opcion, Año
Active Learning And Creative Thinking
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Active Learning And Creative Thinking

Publication Date
Sat Sep 30 2017
Journal Name
College Of Islamic Sciences
Significant words Collect and study
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The aim of this research is to collect the semantically restricted vocabulary from linguistic vocabulary and make it regular in one wire with an in-depth study. This study is important in detecting the exact meanings of the language. On the genre, as shown in this research, and our purpose to reveal this phenomenon, where it shows the accuracy of Arabic in denoting the meanings, the research has overturned more than sixty-seven words we extracted from the stomachs of the glossaries and books of language, and God ask safety intent and payment of opinion.

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Publication Date
Sun Oct 01 2023
Journal Name
Medical Journal Of Babylon
Malocclusion traits and speech disorders
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Abstract<p>Speech is the ability of communication or expression of thoughts among people in spoken words. Human communication via speech is essential since any impairment in this process may have serious social and occupational consequences. Malocclusion is a possible cause of speech impairment in addition to many other etiological factors like hearing loss, neurological disorders, physical disorders, and drug abuse. This article throws light upon the association between speech disorders and malocclusion.</p>
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