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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
Sat Oct 01 2016
Journal Name
World Journal Of Pharmaceutical Research
TERATOGENIC EFFECT OF METHOTREXATE ON HISTOGENESIS OF TESTIS IN NEWBORN RAT
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Background: Methotrexate (MTX) was one of the first drugs synthesized for a specific chemotherapeutic purpose used to inhibit folic acid (FA) for the treatment of acute lymphoblastic leukemia in children. Its history is closely related to the discovery and characterization of folic acid. It is used clinically in medicine to treat a range of cancerous and noncancerous conditions. MTX is currently used in gynecology to treat disorders arising from trophoblastic tissue, namely, ectopic pregnancy. MTX, the most frequently used diseasemodifying anti-rheumatic drug (DMARD), suppresses disease activity and reduces joint damage. The aim of study: It is designed to demonstrate the effect of MTX (7.5 mg/wk.) on the histogenesis of gonad (testis) of n

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Publication Date
Sun Mar 04 2018
Journal Name
Baghdad Science Journal
Effect of Cyanobacteria Isolates on Rice Seeds Germination in Saline Soil
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Cyanobacteria are prokaryotic photosynthetic communities which are used in biofertilization of many plants especially rice plant. Cyanobacteria play a vital role to increase the plant's ability for salinity tolerance. Salinity is a worldwide problem which affects the growth and productivity of crops. In this work three cyanobacteria strains (Nostoc calcicola, Anabaena variabilis, and Nostoc linkia) were isolated from saline soil at Kafr El-Sheikh Governorate; North Egypt. The propagated cyanobacteria strains were used to withstand salinity of the soil and increase rice plant growth (Giza 178). The length of roots and shoot seedlings was measured for seven and forty days of cultivation, respectively. The results of this investigation showed

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Publication Date
Sun Jun 12 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Ameliorative Effect of Fimasartan against Methotrexate-Induced Nephrotoxicity in Rats
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Drug-induced acute kidney injury is a serious disorder. Oxidative stress has a key role in its initiation and progression. In this study, the possible ameliorative effect of fimasartan against methotrexate-induced nephrotoxicity was investigated in comparison with α-tocopherol in rats. Wistar rats were allocated into six groups and treated as follows: group Ӏ received water on a daily basis for 8 successive days; group ӀӀ received methotrexate (20 mg/kg) on day 1, followed by water for 7 successive days; group ӀӀӀ received fimasartan (3 mg/kg/day) for 7 successive days; group IV received α-tocopherol (1 g/kg/day) for 7 successive days; group V re

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Scopus (9)
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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Effect of Atenolol on CK-MB Levels in Hypertensive Patients
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Atenolol is one of beta-adrenergic receptor blocking agent. It is widely used for the treatment of hypertension as a selective antihypertensive drug. But long term usage of atenolol may cause one of the cardiovascular diseases like myocardial infarction. To prove the relationship between atenolol and cardiovascular disease, measurement of creatinekinase-MB as a diagnostic indicator in early and long term usage of this drug by hypertensive patients is recommended.  A comparative study was conducted in Al-Yarmouk Teaching Hospital–Emergency Department- on 30 hypertensive patients using atenolol. They were divided into (2) groups A and B according to the duration of the drug usage. Group A- (15) patients with a mean age (56

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Publication Date
Sun Mar 02 2014
Journal Name
Baghdad Science Journal
Effect of Supplementation Different Level OF Zinc in Boiler Diet, Blood
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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Engineering
Study the Effect of using RAP in Warm Mix Asphalt Pavement.
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Sustainability is providing the needs without compromising the ability of the strategical forming to meet their requirements. The production of warm asphalt mixtures using recycled pavements produces economic and environmentally friendly mixtures, which is the most important advantage of this work. This research aims to determine the effect of recycled asphalt concrete (RAP) on the indirect tensile strength of warm asphalt mixtures and Marshall Properties. Models of warm asphalt mixtures using Aggregate from the Al-Nibaay quarry, Asphalt with a degree of penetration (40-50) from the refinery of the cycle, and obtained Recycled asphalt concrete from Salah Al-Din Road, Al-Ameriya area in Baghdad are prepared. Use five rati

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Publication Date
Sun Mar 18 2018
Journal Name
Https://www.iasj.net/iasj/article/170012#:~:text=al.qadisiya%20journal%20for%20the%20sciences%20of%20physical%20education
The Effect Of Using Two Strategies For Active Learning ( Jigsaw Strategy & Problems Solving) In Learning Some Balanced Beam's Skills In Artistic Gymnastics
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The aim of this study to identify the effect of using two strategies for active learning ( Jigsaw Strategy & Problems Solving) in learning some balanced beam's skills in artistic gymnastics for women , as well as to identify the best of the three methods (jigsaw strategy , problems solving and the traditional method) in learning some skills balance beam , the research has used the experimental methodology, and the subject included the students of the college of Physical Education and Sports Sciences / University of Baghdad / third grade and by the lot was selected (10) students for each group of groups Search three and The statistical package for social sciences (SPSS) was used means, the standard deviation and the (T.test), the one way a n

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Publication Date
Sat Nov 02 2024
Journal Name
مجلة المستنصرية لعلوم الرياضة
The effect of some assistant means in developing the falling throw for people with disabilities in the Paralympic boccai game
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Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Efficiency of Human Resources Information System and Its Impact on The Level Effectiveness of Employees Performance Appraisal System / Practical Research on Ministry of Higher Education and Scientific Research
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Abstract

The research aims to determine the role of the efficiency of Human Resources Information System in the effectiveness of Employees Performance Appraisal System in the Ministry of Higher Education and Scientific Research / Center for the ministry, it was touching the researchers need the ministry to devise methods that employ outputs Human Resources Information System in the organization surveyed for the development of methods and levels of process evaluate the performance of its employees, in order to identify the extent of the role played by human resources information system in the process of assessing the performance of employees, we raised the question of the President as follows:

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Publication Date
Tue Mar 01 2022
Journal Name
Eurasian Journalof History, Geography And Economics
Effect of Oil Prices Fluctuations on Agricultural Gross Domestic Product in Iraq: Autoregressive Distributed Lag (ARDL) Approach
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The research dealt with the analysis of the relations between the GDP of the agricultural sector in Iraq, oil prices, the exchange rate and the GDP both on the short term and long term. The research adopted data analysis for the period from 1980-2019 using the ARDL model. the results indicate the existence of long-term relationships between oil prices and the prices of each agricultural commodity at a significance level of 5%. Also, oil prices have a negative consequence on agricultural production in Iraq, and the Iraqi economy is a rentier economy that depends mainly on oil as a source of income and budget financing.