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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 Jun 01 2018
Journal Name
Alustath Journal For Human And Social Sciences
Digital Research Repositories and Iraqi Universities
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The presence of research Repositories in the intellectual production of universities and their availability through their websites or through their scientific institutions is one of the criteria for evaluating these universities in the international classifications of the best universities, in addition to preserving the intellectual output of these universities for a long time and safely and preserving the property rights of researchers. And made them available through their websites. The purpose of this research is to identify the concept of digital content and research repositories and its origin, and to indicate the importance of its existence through the websites of universities and their types, and to identify the research repositories

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Publication Date
Thu Sep 13 2018
Journal Name
Baghdad Science Journal
St-Polyform Modules and Related Concepts
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In this paper, we introduce a new concept named St-polyform modules, and show that the class of St-polyform modules is contained properly in the well-known classes; polyform, strongly essentially quasi-Dedekind and ?-nonsingular modules. Various properties of such modules are obtained. Another characterization of St-polyform module is given. An existence of St-polyform submodules in certain class of modules is considered. The relationships of St-polyform with some related concepts are investigated. Furthermore, we introduce other new classes which are; St-semisimple and ?-non St-singular modules, and we verify that the class of St-polyform modules lies between them.

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Scopus (8)
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Publication Date
Mon Feb 01 2021
Journal Name
University Of Baghdad, College Of Education For Pure Sciences / Ibn Al-haitham, Department Of Mathematics
Generalized Rough Digraphs and Related Topologies1
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In this thesis, we introduce eight types of topologies on a finite digraphs and state the implication between these topologies. Also we studied some pawlak's concepts and generalization rough set theory, we introduce a new types for approximation rough digraphs depending on supra open digraphs. In addition, we present two various standpoints to define generalized membership relations, and state the implication between it, to classify the digraphs and help for measure exactness and roughness of digraphs. On the other hand, we define several kinds of fuzzy digraphs. We also introduce a topological space, which is induced by reflexive graph and tolerance graphs, such that the graph may be infinite. Furthermore, we offered some properties of th

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Publication Date
Mon Jul 01 2024
Journal Name
International Journal Of Engineering In Computer Science
Human biometric identification: Application and evaluation
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Publication Date
Fri Jan 01 2010
Journal Name
Journal Of Collage Of Education
FILTER BASES AND ω-PERFECT FUNCTIONS
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In this paper introduce some generalizations of some definitions which are, closure converge to a point, closure directed toward a set, almost ω-converges to a set, almost condensation point, a set ωH-closed relative, ω-continuous functions, weakly ω-continuous functions, ω-compact functions, ω-rigid a set, almost ω-closed functions and ω-perfect functions with several results concerning them.

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Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Educational And Psychological Researches
the university education and human development
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We notice that the issue of development is one of the most important issues in ourepoch especially in our country which classify within back ward countries.

When we talk here about the development we don’t mean only the development of capitals or the development of products.but the most important thing is the development of mind .if we notice the experience of  developits economy and it didn’t reach to the wanted aim.because these sides .  The highness of the meutal rate of the nation is the standard of of the nation is the standard of the sentific and cultural advance for this nation .And that is what we have noticed in human societies ingenerall .

We noticed that

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Publication Date
Wed Jan 01 2025
Journal Name
Lecture Notes In Networks And Systems
Fibrewise Maximal and Minimal Topological Spaces
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Abstract. This study gives a comprehensive analysis of the properties and interactions of fibrewise maximal and minimal topological spaces. Fibrewise topology extends classical topological concepts to structured spaces, providing a thorough understanding of spaces that vary across different dimensions. We study the basic theories, crucial properties, and characterizations of maximal and minimal fibrewise topological spaces. We investigate their role in different mathematical contexts and draw connections with related topological concepts. By providing exact mathematical formulations and comprehensive examples, this abstract advances the fields of topology and mathematical analysis by elucidating the unique properties and implications of fib

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Scopus Crossref
Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
E-Learning (Benefits and management systems)
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E-learning seeks to create an interactive learning environment between the teacher and the learner through electronic media conveying in more than one direction, regardless of how the environment and its variables are identified. It also develops skills necessary to deal with technology in order to be able to take into account the individual differences between them and helps e-learning teacher and learner to achieve the goals set in advance and identify educational objectives in a clear manner. The research aims to identify e-learning in its benefits and management systems. It has three sections dealt with in the current research. Chapter II concentrates on the research Methodology, which consisted of three sections: The first s

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Publication Date
Tue Nov 25 2025
Journal Name
Al-rafidain University College For Sciences
Uncertainty types and theories of treatment
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In this research the researcher had the concept of uncertainty in terms of types and theories of treatment and measurement as it was taken up are three types of indeterminacy and volatility and inconsistency

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of The College Of Education For Women
the Reception and the Creative Reaction
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the Reception and the Creative Reaction

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