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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 Jan 01 2020
Journal Name
Plant Archives
The effect of temperature on cadmium adsorption and desorption in some iraqi calcareous soils
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Scopus
Publication Date
Sun Sep 06 2015
Journal Name
Baghdad Science Journal
The effect of obesity and Insulin Resistance on Liver Enzymes in Type2 Diabetes Mellitus
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Diabetes mellitus (DM) has been defined as a clinical syndrome that is characterized by abnormal carbohydrate metabolism. The chronic hyperglycemia of diabetes is associated with long term damage, dysfunction, and failure of different organs, especially the liver .This study was conducted to assess the effect obesity and insulin resistance on liver enzymes in diabetic Iraqi patients.A comparative study of (90) Iraqi adults divided to three subgroup(30) obese ,(30) nonobese diabetic patients and(30)person had used as control. The analysis included Liver enzyme ALP,ALT,AST,GGT ,Fasting Plasma Glucose (FBG) , Lipid Profile , Hemoglobin A1C , insulin and homeostasis model assessment of insulin resistance (HOMA IR) were measured. Subjects

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Publication Date
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
Effect of vydate gill histology in female mosquito fish Gambusia affinis (Baird and Girard)
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This study aimed to identify the histological changes of mosquito fish (Gambusia affinis) exposed to vydate pesticide. (48) female fishes were collected from local markets and also from the stream that surround Baghdad university campus at Al-jadyria, fishes divided into (4) groups and each group consist of 12 fish: T1(exposed to 0.0000001 mg/L),T2 (exposed to 0.0000002 mg/L ) and T3 (exposed to 0.000001 mg /L) of vydate pesticide for (8) weeks. As well as a control group. Fishes were dissected for histological preparations after each (2,4,6,8) weeks of exposure time. Gills were fixed by Bouin’s fluid and stained with Hematoxylin and eosin. Histological study showed that the structure of gill in a control group consists of primary and se

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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effect of Metformin and Antioxidant Agents on Hirsutism in Women with Polycystic Ovary Syndrome
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Forty six Iraqi women with PCOS were involved in this study . They were treated with metformin alone and with antioxidant agents (vitamin E or C).It was found that all patients who treated with metformin or with combination of metformin with antioxidant agents showed significant decrease in hirsutism score. The treatment of metformin with antioxidant agents is of great benefit in treatment of hirsutism in PCOS due to that there was no worsening effect after treatment. This may indicate that antioxidant agents may participate in alleviation of hirsutism so it can be said that oxidative stress may play an important role in developing of hirsutism in PCOS.   

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Publication Date
Mon Jan 20 2020
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Composition and Dielectric Properties for (YBCO) Superconductor Compound in Different Preparation Methods
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     The superconductor compound (YBa2Cu2.8Zn0.2O7+δ) is prepared by solid state reaction (SSR), Sol-gel (SG) and laser Pulse deposition (PLD) methods. We used the X-ray diffraction technique, which shows an orthorhombic crystalline system for all the samples, and increase in the high-phase (Y-123) and decrease in low-phase and vary in proportion according to the method of preparation with the emergence of some impurities. The behavior of the samples in terms of electrical resistance and critical temperature was investigated all samples showed superconducting behavior. The properties of the dielectric (real dielectric constant, imaginary dielectric constant, loss tangent, alternating electrical conductivity) were s

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Publication Date
Tue Jan 31 2012
Journal Name
British Journal Of Nutrition
Zinc modifies the effect of phyto-oestrogens on osteoblast and osteoclast differentiation in vitro
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Osteoblast and osteoclast activity is disrupted in post-menopausal osteoporosis. Thus, to fully address this imbalance, therapies should reduce bone resorption and promote bone formation. Dietary factors such as phyto-oestrogens and Zn have beneficial effects on osteoblast and osteoclast activity. However, the effect of combinations of these factors has not been widely studied. We therefore examined the effect of coumestrol, daidzein and genistein in the presence or absence of zinc sulphate (Zn) on osteoclast and osteoblast activity. Osteoclast differentiation and bone resorption were significantly reduced by coumestrol (10- 7 m), daidzein (10- 5 m) and genistein (10- 7 m); and this direct anti-osteoclastic action was unaffected by Zn (10-

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Scopus (13)
Scopus
Publication Date
Wed Apr 20 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Simulation and Analysis the Effect of the Lorentz Force in a Free Electron Laser
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Due to the scientific and technical development in the free electron laser devices and the accompanying industrial and technological progress in various fields of civil and military life, it became necessary to expand the understanding of the mechanism of interaction of electrons (as an effective medium) with the magnetic field that they pass through to form coherent photons.

    In this paper, the Lorentz force effect is simulated and analysed. The results showed that the Lorentz force originates from the magnetic field, making the electron move through it oscillate. This sinusoidal motion of the electron causes it to emit two photons for every electron wavelength. It has been concluded that the electron velocity directly affe

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Publication Date
Tue Apr 19 2022
Journal Name
Al Mustansiriyah Journal Of Pharmaceutical Sciences
Effect of pioglitazone treatment on serum chemerin and vaspin levels in polycystic ovary syndrome.
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Abdominal fat synthesizes a variety of adipokines, including vaspin and chemerin, that affect the resistance to insulin. This research was conducted to demonstrate the effect of pioglitazone, one insulin sensitizer used to decrease insulin resistance, on these adipokines in   obese patients with polycystic ovary (PCOS). Twenty-five obese women with PCOS were treated with pioglitazone 15mg/bid for 12 weeks. Modifications in fasting blood glucose (FBG), serum fasting insulin (FSI), chemerin and vaspin serum levels, follicle stimulation hormone (FSH), luteinizing hormone (LH), testosterone (T), and in baseline and post-therapy were assessed. Body mass index decreased without any substantial variance after 12 weeks of piogl

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Publication Date
Wed Feb 05 2020
Journal Name
Journal Of Physical Education
The Effect of Group Investigation Model on Learning overhead and underarm Pass in Volleyball
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Volleyball is one of the sports that require physical and skill abilities thus many teaching models appeared to teach these abilities like group investigation model. The research aimed at identifying the effect of group investigation model on learning underarm and overhead passing in volleyball. The researchers hypothesized statistical differences between pre and posttests in learning underarm and overhead passing in volleyball as well as differences in posttests of controlling and experimental groups in learning underarm and overhead passing in volleyball. The researcher used the experimental method on (30) second year female students of physical education and sport sciences college/ university of Baghdad. Group investigation model was app

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Publication Date
Mon May 01 2023
Journal Name
Journal Of Engineering
The Effect of Type of Fiber in Density and Splitting Tensile Strength of SIFCON
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SIFCON is characterized as a construction material of high ductility and very high strength. It is suitable for concrete structures used for special applications. However, the density of SIFCON is much higher than that of Fiber Reinforced Concrete (FRC) due to the need for a large amount of high-density steel fibers. This work examines the split tensile behavior of modified weight slurry infiltrated fiber concrete utilizing a mixture of two types of fibers, steel fiber, and polyolefin fiber. For the investigation, 30 cylinders and 15 cubes were poured. The used volume fraction (V.F) is (6 %) and the use of five series once as each type separately and once a hybrid in proportions of 2/3 polyolefin with 1/3 steel fiber and

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