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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
Mon Oct 01 2007
Journal Name
Journal Of Educational And Psychological Researches
تقويم طرائق التدريس والتقنيات التربوية والأختبارات التحصيلية لدى أعضاء الهيئة التدريسية في جامعتي بغداد والنهرين
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أن أزدياد أعداد الطلبة في معظم دول العالم ، والتوسع في التعليم العالي ، أدى الى أستيعاب أعداد كبيرة في المؤسسات التعليمية من حملة الشهادات العليا الماجستير خاصة والدكتوراه ، وأن برامج الدراسات العليا وضعت لأعداد باحثين مختصين في مجالات عدة منها التدريس وما يتطلبه من مهارات مختلفة ، فأن قسماً منهم ليست لديه المعرفة النظرية والتطبيق العملي والمهارات اللازمة لأستخدام طرائق التدريس والتقنيات التربوية أث

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Publication Date
Wed Sep 28 2022
Journal Name
Journal Of The College Of Education For Women
A Proposed Program from the Perspective of the General Practice of Social Work to Overcome Husbands' Violence Against Their Wives
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Husbands’ violence towards their wives is one of the greatly important issues in social sciences. Accordingly, the current study aims at determining the levels of violence practiced by husbands towards their wives to propose a professional program from the perspective of the general practice of social work to overcome such a phenomenon. The study is descriptive in nature, where the researcher has used a comprehensive social survey method. To achieve the goal of the study, the researcher has prepared a questionnaire that consisted of two parts. The first part contains the primary data of the two sections, and the second contains (38) phrases distributed over four axes to measure the levels and types of violence among the sample’s memb

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
اتجاهات تطوير أنشطة الرقابة الداخلية لتلبية متطلبات لجنة التدقيق: دراسة تطبيقية في مصرف اشور الدولي
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The audit committee has received considerable attention from international institutions and researchers as a result of financial failures and the collapse of major international companies, especially cases of manipulation and misinformation in the financial statements, due to the role played by one of the mechanisms of control of economic entities to increase disclosure and credibility of information published, In overseeing the preparation of financial reports, following up the internal auditing functions, supporting the external auditor and enhancing his independence, and strengthening the shareholders' confidence in the economic entity. The two researchers prepared the applied side of the research by applying a proposed model based on

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Publication Date
Sat Dec 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
تصـمـيم ومــحـاكاة سلسلة التجـهـيز الالكترونية دراسـة حـالة في الـشـركة الـعـامـة للـصـناعـات الـصـوفية – مـعـمل 1 أيـار
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Supply Chain Management (SCM) attempts to a create a synchronization of the firm’s processes and those of the supplier to match the flow of materials, services, and information with the customer demand. Due to its importance, the SCM has become inevitable to modern companies. Therefore this research work has been conducted to set a theoretical and applied basis to assist the 1 AYAR factory in adopting the Electronic Supply Chain (e-SC).  To accomplish that the searchers applied many tools such as: quantitative and qualitative analysis, process analysis, Visual Basic software, Monte Carlo Simulation to simulation the designed supply chain to compare its performance against the actual performance of the current supply chain

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Crossref
Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Assessing Service Quality using Data Envelopment analysis Case study at the Iraqi Middle East Investment Bank
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The use of data envelopment analysis method helps to improve the performance of organizations in order to exploit their resources efficiently in order to improve the service quality. represented study a problem in need of the Iraqi Middle East Investment Bank to assess the performance of bank branches, according to the service quality provided, Thus, the importance of the study is to contribute using a scientific and systematic method by applying  the data envelopment analysis method in assessing the service quality provided by the bank branches, The study focused on achieving the goal of determining the efficiency of the  services quality provided by the bank branches manner which reflect the extent of utilization of a

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Crossref
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
تقويم محتوى كتاب الاحياء للصف السادس العلمي من وجهة نظرمدرسي ومدرسات الاحياء في محافظة كركوك
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The present study aims to identify the extent to which biology book of sixth grade achieves the basic scientific aspects in light of its scientific objectives. To achieve this goal, the researcher needed to build two questionnaires to evaluate the biology book for sixth-grade. To answer the questions of the study, the researcher used the following statistical methods : the weighted average, and percentages; and to identify the extent to match the perspective of teachers of the material with the perspective of a researcher in each paragraph of the questionnaire as well as the degree of severity of each paragraph in the book neighborhoods sixth-grade has reached Aalbagesh to several of the most important results: 1. All the teachers were w

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Publication Date
Sun Jun 27 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Detection of Depression among Nurses Providing Care for Patients with COVID-19 at Baqubah Teaching Hospital
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Objectives: The present study aims at detecting the depression among nurses who provide care for infected patients with corona virus phenomenon and to find out relationships between the depression and their demographic characteristics of age, gender, marital status, type of family, education, and years of experience of nurses in heath institutions, infection by corona virus, and their participation in training courses.
Methodology: A descriptive study is established for a period from October 10th, 2020 to April 15th, 2021. The study is conducted on a purposive (non-probability) sample of (100) nurse who are providing care for patients with COVID-19 and they are selected from the isolation wards. The instrument of the study is develope

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Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور معايير التدقيق الدولية في تعزيز خدمات التأكيد: بحث تطبيقي على عينه من مراقبي الحسابات
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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A proposed model program to audit the contribution of municipal institutions to achieving the environmental dimension of sustainable development "applied research"
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Abstract

               The research aimed to prepare an audit program focusing on the activities of municipal institutions related to the environmental dimension as one of the dimensions of sustainable development, and applying the program for the purpose of preparing an oversight report related to assessing the impact of the activities of municipal institutions on the environmental reality as the main channel through which municipal institutions contribute to achieving the part related to it. Among the requirements of sustainable development, the proposed program was prepared and applied to the institutions affiliated to the Directorate of Mu

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Publication Date
Sun Jul 03 2016
Journal Name
Journal Of Educational And Psychological Researches
الارهاب وتداعياتة على الامن والسلم الاجتماعي (دراسة ميدانية للعوائل المتضررة من الارهاب في مدينة بغداد )
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     تعد ظاهرة الارهاب المتزايدة في العالم من اخطر اشكال التهديدات الامنية التي تواجة الدول لانها تستهدف في جانب مهم منها امن واستقرارومستقبل مجتمعاتها لاسيما اذا جمع الفعل الارهابي بين مطامع واهداف القوى الخارجية التي لا تريد استخدام ادواتها المباشرة وانما بالاعتماد على                   محركات في خلق الازمات داخل الدول المستهدفة

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