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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 Sep 07 2014
Journal Name
Baghdad Science Journal
Study the role of auxins and sytoknins on in vitro propagation of Spilanthes acmella (L.) Murr
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The technique of plant tissue culture has been used to In vitro micropropagation of Spilanthes acmella (L.) Murr. It is an ornamental and medicinal plant not cultivated in Iraq. Seeds were sterilized and cultuared on full strength Murashige and Skoog medium(1962)(MS). Naphthalene acetic acid (NAA), 6- furfuryl aminopurine (Kin.) growth regulators were used at the Initiation stage.The combination between IAA and Kin. was used in multiplication stage. IAA was used for rooting the shoots. Results showed that 1.5% sodium hypochlorite for 15 min was very effective for disinfecting and survival. Nodes exhibited relatively highest response as compared with apical meristems and leaflets culture. Supplying the culture medium with 1 mg/L.

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Publication Date
Fri Jan 01 2021
Journal Name
Revista Latinoamericana De Hipertensión
Iatrogenic atrial septal defect post radiofrequency ablation in patients with left atrial SVT: Predictors and outcomes
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atrogenic atrial septal defect (IASD), post Catheter ablation during electrophysiological study simply can be assess with Echocardiography nowadays ablation consider the main line in the managements of patients with various type of arrhythmia. This study aims to de-termine the outcomes of Iatrogenic Atrial Septal Defect (IASD) six months post radiofrequency ablation (RF) procedure of left atrial arrhythmia using non-invasive Transtho-racic Echocardiography (TTE) parameters (LVEF, E/e` and ASD size) with sheath size as predictors of atrial septal defect closure. Patients and methods: A prospective study was con-ducted in Iraqi Centre for Heart Diseases included 47 patients post Electrophysiology procedure and ablation of left atrial SVT were

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Scopus (11)
Scopus
Publication Date
Thu Apr 03 2025
Journal Name
Journal Of Communicable Diseases
Biofilm Feast: Stringent Response-Induced Changes in MRSA and MSSA Isolates, Examining icaA/ icaD Gene Expression
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Introduction: The stringent response is a bacterial adaptation mechanism triggered by stress conditions, including nutrient limitation. This response helps bacteria survive under harsh conditions, such as those encountered during infection. A key feature of the stringent response is the synthesis of the alarmone (p)ppGpp, which influences various bacterial phenotypes. In several bacterial species, stringent response activation significantly affects biofilm formation and maintenance. Methods: Clinical specimens were collected from multiple hospitals in Baghdad, Iraq. Staphylococcus aureus was identified using conventional biochemical tests. The PCR technique was applied to detect mecA, icaA, and icaD genes, while the Vitek 2 compac

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Publication Date
Thu Dec 01 2022
Journal Name
Journal Of University Of Anbar For Pure Science
Isolation and identification of the chemical composition of Salvia Species growing in Iraq by GC-MS
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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Pharmaceutical Sciences And Research
Protective Effects of Quercetin on Lipopolysaccharide -Induced Inflammation and Lipid Peroxidation in BALB/c Male Mice
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In the resent years, there is a robust scientific interest in discovery of new anti-septic and anti-oxidant naturally products with no/or limited side effects. The current study aimed to investigate the protective role of the quercetin on inflammations induced by lipopolysaccharide (LPS) in male mice A number of criteria included i.e. liver and spleen index and IL-6 and IL1-β cytokines level in spleen homogenate were considered. Sixty male mice (8-9 week age) was divided into six groups and treated for 5 days as the following: the first group represented control, the second and third group were injected with 5, 10 mg/kg b.w doses of quercetin respectively. While the fourth and fifth groups were co-treatment with (5, 10 mg/kg b.w.) intraper

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Publication Date
Sun Dec 31 2023
Journal Name
Azerbaijan Pharmaceutical And Pharmacotherapy J
Prevalence and Contributed Factors for Varicose Veins in Intensive Care Unit Nurses at Baghdad Teaching Hospitals
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Background: Varicose vein (VV) is a common problem that mostly occurs in legs. This medical condition can influence the quality of life and working condition of nurses. Aim of the study: To estimate the prevalence of lower limbs varicosity and its associated risk factors among nurses. Methods: This a cross-sectional descriptive study was carried out among 100 nurses working Baghdad Teaching Hospital, Surgical Specialties Hospital, and Al- Kidney Teaching Hospital, Baghdad, Iraq from January 1st to May 10th, 2022. The participants were recruited in the study using systematic random sampling. The Occupational Sitting and Physical Activity and Aberdeen Varicose Vein Questionnaires were used for data gathering. Results: The prevalence o

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Publication Date
Sat Jul 08 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
A Highly Sensitive Kinetic-Spectrophotometric Method for the Assay of Carbamazepine in Pure and Commercial Tablet
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The study aimed to recommend a new spectrophotometric-kinetic method for determination of carbamazepine (CABZ) in its pure form and pharmaceutical forms. The proposed procedure based on the coupling of CABZ with diazotized sulfanilic acid in basic medium to yield a colored azo dye. Factors affecting the reaction yield were studied and the conditions were optimized. The colored product was followed spectrophotometrically via monitoring its absorbance at 396 nm. Under the optimized conditions, two method (the initial rate and fixed time (10 minute)) were applied for constructing the calibration graphs. The graphs were linear in concentration ranges 2.0 to 18.0 µg.mL-1 for both methods. The proposed was applied successfully in

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Publication Date
Thu Jan 07 2021
Journal Name
Jordan Journal Of Biological Sciences
Evaluation of Quorum-Sensing, Antibiotics Resistance, and Biofilm Formation in Pathogenic Bacteria from the Hospital Environments
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Abstract Background: Multidrug-resistant bacteria (MDR) often contaminate hospital environment and cause serious illnesses. Quorum Sensing (QS) regulates a variety of downstream cellular processes, including antibiotics resistance mechanisms and biofilm formation, and causes harm to the host. This study investigates antibacterial susceptibility and biofilm formation of pathogenic bacteria in hospital environment. Methods: Hundred bacterial isolates were collected from various environments in the Medical City hospital. The antimicrobial susceptibility technique was evaluated through disk diffusion method. Next, biofilms formation was detected by the microliter plate assay. Finally, PCR was used to analyze the frequency of QS system gene

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Scopus (2)
Scopus
Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Theoretical study to find the thermal stress and strain generated in the Wood silica using lasers
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In this research study theory to find the stress and emotion gases in the glass as a result of exposure to pulses of the laser beam has been the study using vehicles three major on-system axes cylindrical (r, 0, z), where I took three models of glass silica glass soda glass fused and shedtwo types of lasers where the study showed that the thermal stresses and emotions ...

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Publication Date
Mon Mar 08 2021
Journal Name
Annals Of R.s.c.b.
Assessment of Women’s Knowledge about Cesarean Section at Maternity and Pediatric Hospital in AL-Samawa City
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Objectives: 1. Assessment women’s knowledge about caesarean section. 2. Determining women’s knowledge in relation to their demographic characteristics (age, level of education, and economic status). Methodology: A descriptive design was conducted on Assessment Women’ Knowledge about Cesarean Section at Maternity and Pediatric Hospital in AL-Samawa City. This study started from 26th of September 2020 up to 16th March 2021. Sample of (100) married women who were at reproductive age, pregnant (prime or multipara ) who were planned to have birth by elective cesarean section or had previous elective caesarian section without medical indication or women who had cesarean section with medical indication or emergency. Results: Results

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