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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 Apr 23 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The effect of Larinus maculates F. Cocoon Aqueous Extract in Some Immunological Aspects of Male Albino Mice
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Traditional folk medicine is applied in the treatment of diversity chronic and acute conditions all over the worlds.  This study was carried out to assess the capability of aqueous beetle cocoon extract (Lorinus maculates F.) commonly known as (Tihan) in stimulating immune  response. Adult mice (5 in each group) were divided into two groups: the first one orally administered with 150 mg/kg and the second group received normal saline as a control group for 14 days. Bone marrow and spleen were proceed for mitotic index and phagocytosis estimated. The results showed a significant increase in mitotic index and phagocytosis in treaded mice in comparing with the negative control. These results concluded that Tihan has a

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Crossref
Publication Date
Thu Oct 01 2020
Journal Name
Biochemical And Cellular Archives
THE ONCOGENIC EFFECT OF EBV/HPV CO-INFECTION IN A GROUP OF IRAQI WOMEN WITH CERVICAL CARCINOMA
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The current paper was designed to find the possible synergic effect of EBV infection with the HPV-16 in Iraqi women suffering from cervical carcinoma. This retrospective study involved paraffinized blocks of two groups. The research included 30 carcinomatous cervical tissues and 15 samples from normal cervical biopsies. After sectioning using positively charged slides, immunohistochemistry (IHC) was performed to detect anti-Epstein Barr Virus LMP1 and Human papillomavirus type 16 primary antibodies. Sixty-three percentage (19 out of 30) of the studies group showed positive overexpression as shown in with a significant association of the expression with cervical cancer with a significant association (p = 0). The co-infection of the EBV and H

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Scopus (4)
Scopus
Publication Date
Thu Jun 02 2022
Journal Name
International Journal Of Early Childhood Special Education
The effect of special exercises in the rehabilitation of the shoulder muscle for the youth wrestling category
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shoulder joint by preparing special exercises for the youth-category wrestling, and through the researchers' follow-up to the wrestling game and their work in the field of rehabilitation and physical therapy, noticing that most of the wrestling players suffer from the shoulder joint pain despite their visit to the specialist doctor and take Treatment, so the researchers saw to study this problem and restore the recovery of the injured through special exercises and a suitable qualification program for the shoulder joint muscles, the goal of research in preparing special exercises and knowing its effect on the rehabilitation of the background muscle of the shoulder for the youth wrestling category. The researchers assumed that there are stati

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Publication Date
Mon Jul 04 2022
Journal Name
Journal Of Petroleum Exploration And Production Technology
Effect of acid treatment on the geomechanical properties of rocks: an experimental investigation in Ahdeb oil field
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Acidizing is one of the most used stimulation techniques in the petroleum industry. Several reports have been issued on the difficulties encountered during the stimulation operation of the Ahdeb oil field, particularly in the development of the Mishrif reservoir, including the following: (1) high injection pressures make it difficult to inject acid into the reservoir formation, and (2) only a few acid jobs have been effective in Ahdeb oil wells, while the bulk of the others has been unsuccessful. The significant failure rate of oil well stimulation in this deposit necessitates more investigations. Thus, we carried out this experimental study to systematically investigate the influence of acid treatment on the geomechanical properties of Mi4

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Crossref (16)
Crossref
Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Engineering
Effect of Variation of Degree of Saturation with depth on Soil–Concrete Pile Interface in Clayey Soil
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Bearing capacity of a concrete pile in fine grained cohesive soils is affected by the degree of saturation of the surrounding soil through the contribution of the matric suction. In addition, the embedded depth and the roughness of the concrete pile surface (expressed as British Pendulum Number BPN) also have their contribution to the shear strength of the concrete pile, consequently its bearing capacity. Herein, relationships among degree of saturation, pile depth, and surface roughness, were proposed as a mathematical model expressed as an equation where the shear strength of a pile can be predicted in terms of degree of saturation, depth, and BPN. Rel

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Comparative Assessment of in Vitro Effect of Three Fluoride Releasing Agents on Enamel Demineralization around Orthodontic Brackets
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Crossref (2)
Crossref
Publication Date
Sun Mar 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Studying the Effect of H2SO4/H2O Ratio on the Properties of Positive Electrode in Lead-acid Battery
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The lead-acid battery has become so dependable in its used applications of automobile starting, emergency lighting and telecommunications, which left an impression that no further investigation is necessary or desirable. While there has been slow continuous improvements in lead-acid battery performance and mainly limited to design and material engineering. This work is mainly devoted to the properties of the active mass of the positive electrode and the acid/water ratio during the manufacturing process. A field study is carried out at the State Battery Manufacturing Company located in Baghdad, to prepare batches of lead mono-oxide with predefined quantities of liquid additives (i.e. sulfuric acid and water). Quality control and laborator

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of The Association Of Arab Universities For Studies And Engineering Researches
Dewatering Effect on Virtual Settlement of Pile Foundation: Case Study in Bab Al-Mudham Area, Baghdad-Iraq
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The need for Dewatering is very important in construction workshops field and sometimes it needs to pay more attention as a result of its impacts on causing additional settlement of nearby pile foundations. Dewatering construction may become a costly topic if ignored during project planning and designing .In this paper a simplified procedure maybe adopted to calculate the foundation settlement induced by using dewatering system which is required to lower the water table level to reach a dry condition during construction. Synthesized case study adopted at a specified location in Baghdad city and analysis are computed for two types of piles both of them are submerged with water. Results shows the effect of dewatering on pile foundatio

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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Possible Augmentive Effect of Antioxidant Vitamin C in Patients with Essential Hypertension Treated with Amlodipin or Enalapril
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Hypertension is identified as one of the most significant risk factors for cardiovascular diseases (CVDs). There is growing evidence showing that oxidative stress plays a major role in hypertension. Increased production of reactive oxygen species and decrease bioavailability of antioxidant have been demonstrated in experimental and human hypertension. The present study was directed to determine the beneficial effect of the antioxidant vitamin C in patients with essential hypertension treated with the calcium channel blocker (amlodipine) or with the angiotensin converting enzyme inhibitor (enalapril). Ninety six patients (50 females and 46 males) with essential hyp

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Crossref
Publication Date
Wed Aug 18 2021
Journal Name
Palarch’s Journal Of Archaeology Of Egypt/egyptology
THE EFFECT OF LOCAL FINANCING UPON REALIZING THE FINANCIAL INDEPENDENCE OF LOCAL UNITS IN DECENTRALIZED ADMINISTRATIVE SYSTEMS
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The increasing level of residents’ requirements of the local community led to the necessity for sufficient local funding to satisfy the residents’ requirements and services of the local units affiliated with the decentralized administrative systems on the one hand, and to the role of local financing in the financial independence of local units on the other hand.With the presence of local financing, the financial independence of local units is achieved and is considered one of the conditions for financial independence, which is the provision of local financing to the units away from central support. The study focused in this research to clarify the concept of local financing for local units with a statement of its conditions and importan

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