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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
Thu Jan 23 2014
Journal Name
مجلة إبن الھيثم للعلوم الصرفة و التطبيقية
Synthesis of Tetra Dentate N2O2 and their Complexes With Cu[II), Zn[II), Cd[II) and Hg[II) Ions
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Publication Date
Tue Dec 30 2014
Journal Name
Scholars Academic Journal Of Biosciences (sajb)
Prevalence and Evaluation of Antimicrobial Activity of Dodonaea viscosa Extract and Antibacterial Agents against salmonella Spp. Isolated from Poultry
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A total of 200 samples (180 fecal materials and 20 organ samples) were collected from (5 different poultry farms, 10 local poultry shops, 5 houses poultry, 5 Eggs stores shops and 5hand slaughters centers) in Ibb city, Yemen, 2014. According to morphological, cultural, as well as biochemical characterization and serological tests, 59(29.5%) isolates were identified as Salmonella spp. and all Salmonella isolates were categorized by serotype, which comprised of, 37(62.71%) Salmonella Typhimurium serovar, 21(35.59%). Salmonella Enteritidis serovar and 1(1.69%) Salmonella Heidlberg serovar. Antibiotic sensitivity test was done for bacterial isolates and the results showed there were clear differences in antibiotic resistant. Antimicrobial

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Publication Date
Wed Oct 02 2013
Journal Name
Journal Of The College Of Basic Education
Excess parameters of binary mixtures of tetrahydrofurfuryl alcohol with cyclopentanol and 1-pentanol at (293.15, 303.15 and 313.15 K)
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Publication Date
Sat Oct 29 2022
Journal Name
Current Trends In Geotechnical Engineering And Construction
Assessment of Bearing Capacity and Settlement Characteristics of Compacted Clay Soil Reinforced by Sand Dune and Sodium Silicate Columns
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Abstract The present work aims to study the performance of reinforced compacted clay soil by sand columns stabilized with sodium silicate to obtain more solid columns than the surrounding soil. The experimental work was carried out by using a lab model to evaluate the performance of both the floating and end bearing sand columns. The results showed that the improvement ratio for the soil reinforced with sand columns stabilized with sodium silicate reached 390% for the type of floating columns and 438% for end bearing columns.

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Publication Date
Tue Jan 01 2013
Journal Name
Al- Mustansiriyah J. Sci.
Synthesis and Characterization of Some Mixed Ligand Complexes of Quinaldic Acid and α-Picoline with Some Metal Salts Basima
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Some metal ions (Mn+2, Co+2, Ni+2, Cu+2, Zn+2, Cd+2 and Hg+2) complexes of quinaldic acid (QuinH) and α-picoline (α-Pic) have been synthesized and characterized on the basis of their , FTIR, (U.V-Vis) spectroscopy, conductivity measurements, magnetic susceptibility and atomic absorption. From the results obtained the following general formula has suggested for the prepared complexes [M(Quin)2( α-Pic)2].XH2O where M+2 = (Mn, Co, Ni, Cu, Zn, Cd and Hg), X = 2, X = zero for (Co+2 and Hg+2) complexes, (Quin-) = quinaldate ion, (α-Pic) = α-picoline. The results showed that the deprotonated ligand (QuinH) by using (KOH) coordinated to metal ions as bidentate ligand through the oxygen atom of the carboxylate group (-COO-) and the nitrogen ato

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Publication Date
Tue May 23 2023
Journal Name
Journal Of Engineering
Modeling and Simulation of Copper Removal from the Contaminated Soil by a Combination of Adsorption and Electro-kinetic Remediation
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Electro-kinetic remediation technology is one of the developing technologies that offer great promise for the cleanup of soils contaminated with heavy metals. A numerical model was formulated to simulate copper (Cu) transport under an electric field using one-dimensional diffusion-advection equations describing the contaminant transport driven by chemical and electrical gradients in soil during the electro-kinetic remediation as a function of time and space. This model included complex physicochemical factors affecting the transport phenomena, such as soil pH value, aqueous phase reaction, adsorption, and precipitation. One-dimensional finitedifference computer program successfully predicted meaningful values for soil pH profiles and Cu

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Publication Date
Thu Jan 01 2026
Journal Name
Journal Of Nanostructures
Cytotoxic and Antibacterial Activity of Yttrium Oxide Nanoparticle Y2O3 Against Serratia Fonticuli and Citrobacter Kasseri Isolated fFrom Cholangitis Patients
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The rise of antibiotic-resistant bacteria necessitates the exploration of novel antimicrobial agents. Yttrium oxide nanoparticles (Y₂O₃) have shown potential due to their unique physicochemical properties and antibacterial activities against various pathogens. This study investigates the cytotoxic and antibacterial effects of Y₂O₃ nanoparticles against Serratia fonticuli and Citrobacter koseri, bacteria isolated from cholangitis patients. Bacterial strains were isolated from bile specimens and confirmed using standard microbiological techniques. The methods of X-ray diffraction (XRD), (SEM), and Frequency transform-infrared spectroscopic (FT-IR) were used to characterize YO₃ particles. Using a microdilution technique, the minimum

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Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
COVID-19 Diagnosis Using Spectral and Statistical Analysis of Cough Recordings Based on the Combination of SVD and DWT
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Healthcare professionals routinely use audio signals, generated by the human body, to help diagnose disease or assess its progression. With new technologies, it is now possible to collect human-generated sounds, such as coughing. Audio-based machine learning technologies can be adopted for automatic analysis of collected data. Valuable and rich information can be obtained from the cough signal and extracting effective characteristics from a finite duration time interval that changes as a function of time. This article presents a proposed approach to the detection and diagnosis of COVID-19 through the processing of cough collected from patients suffering from the most common symptoms of this pandemic. The proposed method is based on adopt

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Publication Date
Thu Jul 16 2020
Journal Name
Polymer Bulletin
Fabrication and evaluation of structural, thermal, mechanical and optical behavior of epoxy–TEOS/MWCNTs composites for solar cell covering
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Publication Date
Mon Oct 16 2023
Journal Name
F1000research
Assessment of general population knowledge, attitude, and practice on safe unused and expired drugs disposal: a cross-sectional study
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Background The appropriate disposal of medication is a well-recognized issue that has convened growing recognition in several contexts. Insufficient awareness relating to appropriate methods for the disposal of unneeded medicine may result in notable consequences. The current research was conducted among the public in Iraq with the aim of examining their knowledge, attitude, and practices regarding the proper disposal of unused and expired medicines. Methods The present study used an observational cross-sectional design that was community-based. The data were obtained from using an online questionnaire. The study sample included people of diverse genders, regardless of their race or occupational status. The study mandated that all pa

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