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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 Apr 30 2017
Journal Name
Journal Of Engineering
Study the effect of microbial factor on the qualities and characteristics of Novolak composite material, reinforced glass fibers / Asbestos fibers.
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The study was reflection of the impact of the widespread use of polymer Novolak composite reinforced  Glass fiber and Asbestos fiber once again with weight fraction 60% on the physical properties, which included (Hardness, Compressive deformation, compressive modulus of elasticity, Flexural modulus of elasticity, Resilience modulus, the maximum of Flexural strength, Flexural strain energy and Shear strength inner layers); it is known how much important the media as a source of bacterial contamination, which contributes directly or indirectly in the process of aging of these materials. These Novolak composite reinforced,  prepared by weight fraction of (10%) and (14%) of the Hexamethylene-tetraamine (HMTA) hardener material. It

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Publication Date
Wed Dec 01 2010
Journal Name
Iraqi Journal Of Physics
The effect of annealing and the influence of Gamma-ray on the optical properties of nanostructure Zinc Oxide Thin Films
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The semiconductor ZnO is one of II – VI compound group, it is prepare as thin films by using chemical spray pyrolysis technique; the films are deposited onto glass substrate at 450 °C by using aqueous zinc chloride as a spray solution of molar concentration 0.1 M/L. Sample of the prepared film is irradiating by Gamma ray using CS 137, other sample is annealed at 550°C. The structure of the irradiated and annealed films are analyzed with X-ray diffraction, the results show that the films are polycrystalline in nature with preferred (002) orientation. The general morphology of ZnO films are imaged by using the Atomic Force Microscope (AFM), it constructed from nanostructure with dimensions in order of 77 nm.
The optical properties o

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Publication Date
Mon Jul 21 2025
Journal Name
Journal Of Physical Education
The Effect of Special Exercises on Developing Strength Endurance and Kayaking Achievement Time (500m) individually for the Advanced Kayak Athletes
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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of The College Of Basic Education
Effect of Annealing Temperature on the Structure and Optical Properties of CdS: Cu Thin Films Prepard By Thermal Vacuum Evaporation
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Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
The Effect of Consumption of Dried Spinach (Spinacia oleracea) on Level of Hemoglobin and Uric Acid for Sample of Women.
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This study been conducted and applied in Alrashed Health Center/Mahmodia Sector/ kerigh Sector/Ministry of Health/Baghdad City, and conducted on samples of women who are suffering from iron deficiency (Hemoglobin%) in blood for the year 2013. Fifty women been selected (married, unmarried), their ages ranging between 19-40 years old, they been given dried grinding spinach tablet. The dose been given was 3 tablet/day/4-6 weeks, after taken the percentage of Hemoglobin and Uric acid for all studied samples before and after dried spinach tablet given. It was appeared from samples analysis primarily and statically for 50 women, that 4% upon them only suffering high Iron deficiency (8.0-9.9 mg/100ml), 38% upon them suffering from middle iron def

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Publication Date
Fri Jan 13 2023
Journal Name
Journal Of Research In Medical And Dental Science
Phytochemical Screening and Antibacterial Effect of Stevia Rebaudiana (Bertoni) Alcoholic Leaves Extract on Streptococcus Oralis (Dental Plaque’s Primary Colonizer)
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Phytochemical Screening and Antibacterial Effect of Stevia Rebaudiana (Bertoni) Alcoholic Leaves Extract on Streptococcus Oralis (Dental Plaque’s Primary Colonizer), Manar Ibrahim

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Publication Date
Tue Aug 30 2016
Journal Name
Mechanical Engineering
The Effect of Different Furrow Depths and Speeds of Machinary Units Using A Locally Assembled Combine Implement on Planting Maize
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Publication Date
Mon Jul 21 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of addition of hydroxyapatite microscopic fillers on surface roughness and some mechanical properties of heat cured acrylic resin
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Background: this study aimed to evaluate the effect of addition of hydroxyapatite micro filler in three concentrations (5%, 10%, 15%) on surface roughness, impact strength, flexural strength and hardness. Material and methods: One hundred sixty acrylic samples were used in this study,40 samples were used for each test(impact strength ,flexural strength ,hardness and surface roughness).The test group divided into four subgroups(n=10) for controlgroup,5%,10% ,15%H,A.concentration addition groups .Impact testing device, flexural strength testing device, shore hardness tester and profilometer device were used to measure the four tests examined in this study. Results: the results showed a significant increase in impact strength, hardness in all

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Publication Date
Mon Jul 21 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of addition of untreated and oxygen plasma treated polypropylene fibers on some properties of heat cured acrylic resin
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Background: The polymethyl methacrylate is the most reliable material for the construction of complete and partial dentures, despite satisfying esthetic demand itsuffered from having unsatisfactory properties like impact strength and transverse strength. This study was designed to improve the impact strength and transverse strength of heat cure acrylic resin by adding untreated and oxygen plasma treated polypropylene fibers and investigate the effect of this additive on some properties of acrylic resin materials. Materials and methods: Untreated and oxygen plasma treated polypropylene fibers was added to PMMA powder by weight 2.5 %. Specimens were constructed and divided into 5 groups according to the using tests; each group was subdivided

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Publication Date
Sun Jun 02 2019
Journal Name
Baghdad Science Journal
Effect of Dopant Concentration on the Structural, Optical and Sensing Properties of (SnO2)1-x(TiO2:CuO)x Sprayed Films
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      Spray pyrolysis technique was subjected to synthesized (SnO2)1-x (TiO2: CuO) x Thin films on different substrates like glass and single crystal silicon using. The structure of the deposited films was studied using x-ray diffraction. A more pronounced diffraction peaks of SnO2 while no peaks of (CuO , TiO2 ) phase appear in the X-ray profiles by increasing of the content of (TiO2 , CuO) in the sprayed films. Mixing concentration (TiO2 , CuO) influences on the size of the crystallites of the SnO2 films ,the size of crystallites of the spray paralyzed oxide films change in regular manner by increasing of (TiO

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