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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
Sun Mar 01 2020
Journal Name
Iraqi Journal Of Physics
Optimization Procedures using Effect of Etalon Finesse and Driving Term on Optical Bistability
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        In this work, analytical study for simulating a Fabry-Perot bistable etalon (F-P cavity) filled with a dispersive optimized nonlinear optical material (Kerr type) such as semiconductors Indium Antimonide (InSb). Because of a trade off between the etalon finesse values and driving terms, an optimization procedures have been done on the InSb etalon/CO laser parameters, using critical switching irradiance (Ic) via simulation systems of optimization procedures of optical cavity. in order to achieve the  minimum switching power and faster switching time, the optimization parameters of the finesse values and driving terms on optical bistability and switching dynamics must be studied.

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Craniofacial Surgery
Effect of Platelet-Rich Fibrin and Bone Morphogenetic Protein on Dental Implant Stability
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Abstract: Recombinant human bone morphogenetic protein-2 (rhBMP-2) and platelet-rich fibrin (PRF) bioactive materials have been used to enhance healing and improve dental implant stability. This study aimed to compare the effect of rhBMP-2 and PRF bioactive materials on dental implant stability at different intervals and to evaluate the correlation of implant length and diameter with implant stability. Two bioactive materials were compared to evaluate their effect on dental implant stability. A total of 32 patients (102 dental implants) were divided into 3 groups: 24 dental implants with bone morphogenetic protein (BMP), 27 dental implants with PRF, and 51 dental implants without BMP or PRF (control group). Data were statistically analyzed

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Publication Date
Wed Jan 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Study the synergistic Effect between Nanoparticles and Spiramycin on Immunological Response Against Toxoplasmosis
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Abstract<p>This investigation was carried out to estimate the antiparasitic potential of silver and Chitosan nanoparticles loaded with spiramycin against toxoplasmosis infected. After mice injected intraperitoneal in a dose 10<sup>3</sup>viable tachyzoites for acute infection; then treated with spiramycin, chitosan nanoparticles and silver nanoparticles as a single or combined therapy given for seven days. Peritoneal fluid examination revealed a significant decrease in the number of<italic>T. gondii</italic>tachyzoites in all treated infected mice compared with infected non-treated. The combined therapy presented better results than the single one. The best effect was observed in a group of </p> ... Show More
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Publication Date
Mon Dec 02 2024
Journal Name
Engineering, Technology &amp; Applied Science Research
Effect of Elevated Temperature on Microstructure and Mechanical Properties of Hot-Rolled Steel
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The mechanical properties and microstructure of hot-rolled steel are critical in determining its performance in industrial applications, particularly when exposed to elevated temperatures. This study examines the effects of varying temperatures and soaking times on these properties through a series of controlled experiments. The primary objective was to optimize the key response parameters, including tensile strength, yield strength, and elongation, by analyzing the influence of temperature and time. A full factorial design approach was used, applying the desirability function theory to explore all possible combinations and identify optimal processing conditions. The experimental results showed that the soaking time played a critica

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Effect of high and low density polyethylene on some mechanical properties of concrete
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The increasing use of plastics in various aspects of modern life resulted in the availability of enormous amount of wastes, including a negative effect on the environment and humans. So it is necessary to find solutions to deal with these wastes and ensure to use them as solutions to use in concrete mix . In this research the production of concrete containing high and low density polyethylene has been used by (5, 10, 15)% as a replacement of part of the volume of sand, so as to obtain concrete good compressive strength as well as other benefits such as improved possibility of pumping concrete and reduce the loss of concrete for workability polymer is a material that is non-absorbable of water . It is also intended to dispose of these was

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Publication Date
Sun May 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Mercuric Exposure on Oxidative Stress and Enzymatic Antioxidant Defense System
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 Throughout the centuries, several incidents of mercury toxicity have been reported. Mercury is found in many industries such as battery, thermometer and barometer manufacturing, in the agricultural industry is used in fungicides and in medicine, mercury is used in dental amalgams. An important mechanism involved in cellular injury is induced by exposure to different forms of mercury involves in the induction of oxidative stress.      This study was conducted on non-smoker, male working in a chloroalkali plant for different periods, all workers were not suffering from chronic disease. Healthy non-smoker males that are not exposed, matched age were used as controls(C), workers aged (22-61) years, they were di

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Publication Date
Wed May 17 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Studing Effect of Temperature on Some Mechanical Properties of Single And Hybrid Composites
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 In this research,we are studied impact strength, bending and compression strength of composites including the epoxy resin as a  matrix , with gawaian red wood flour ,Russian white wood flour ,glass powder and rock wool fibers as reinforcement materials with volume fraction (20%) for all samples,and compared them in different conditions of  temperatures.         The results have shown that the impact strength increased with the reinforcement with (particles and fibers),and at high temperatures for all samples prepared,and also observed an increase in elasticity coefficient of  epoxy composites filled with (different particles) and decreased in elasticity coefficient of epoxy com

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Publication Date
Mon Dec 10 2007
Journal Name
Iraqi Journal Of Laser
The Effect of He:Ne Laser on Viability and Growth Rate of Leishmania Major
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An isolate of Leishmania major was grown on the semisolid medium and incubated at 26ºC. The isolate was irradiated by He: Ne laser (632.8 nm, 10 mW) at exposure times (5, 10, 15, 20, 25, 30) minutes in their respective order. The unirradiated groups represent control group. Growth rate and percentage of viability were examined during six days after irradiation. The change in these two parameters reflects the effect of irradiation on the parasite. The results refers that the general growth effected by irradiation in comparison with un irradiation group, The growth rate of parasite decrease with increasing the exposure time in comparison with control group. Parasite viability decrease with irradiation and the percentage of living cell dec

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
The Effect of Micro and Nano Material on Critical Heat Flux (CHF) Enhancement
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The Nano materials play a very important role in the heat transfer enhancement. An experimental investigation has been done to understand the behaviors of nano and micro materials on critical heat flux. Pool boiling experiments have used for several concentrations of nano and micro particles on a 0.4 mm diameter nickel chrome (Ni-Cr) wire heater which is heated electrically at atmospheric pressure. Zinc oxide(ZnO) and silica(SiO2) were used as a nano and micro fluids with concentrations (0.01,0.05,0.1,0.3,0.5,1 g/L), a marked enhancement in CHF have been shown in the results for nano and micro fluids for different concentrations compared to distilled water. The deposition of the nano particles on the heater surface was the rea

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Publication Date
Wed Aug 16 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of the Number of Gaussian Points and Their Distribution on Image Quality
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This  research  involves  studying  the  influence  of  increasing  the

number of Gaussian points and the style of their distribution, on a circular exit pupil, on the numerical calculations accuracy of the point spread function for an ideal optical system and another system having focus error of (0.25 A. and 0.5 A. )

It was shown that the accuracy of the results depends on the type of

distributing points on the exit pupil. Also, the accuracy increases with the increase of the number of points (N) and the increase of aberrations which requires on increas (N).

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