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Property Tax and its Effect in increasing Tax outcome: (An applied Research at The General Commission of Taxes)
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The Search stressed on the importance of the role of property tax as a tributaries of the state budget that depend on it to cover the side of public expenditures, along with the rest of the other types of taxes through a review of the tax  framework and tax proceeds and stand on the research problem and its effects, according to the following logic  questions : -

  1. What is the contribution of property tax in the overall tax revenue?
  2. Are there any certain problems in collection of property tax?
    3. What are the factors that lead to a negative impact on the outcome of the property tax?
    4. How do we strengthen the role of the property tax in the overall tax revenue?

   This research has been aiming to recognition of property tax role starting from hypothesis as follows:-

The main hypothesis:- there is liaison of statistic significance between the proceeds derived from the property tax and the factors by which it is influenced). A correlation relationship of statistical.

  1. There is liaison of statistic significance between tax property and the average of tax proceeding.
  2. There is  a correlation relationship of statistical significance between tax property and the factors related to the taxpayer.
  3. There is a correlation relationship of statistical between tax property and the factors related with the tax management.
  4. There is a correlation relationship of statistical between tax property and the factors related with economic and legislative situations.

    After testing the hypothesis research using appropriate statistical tools, was a number of Conclusions and recommendations have been  summarized as follow:-

Weakness of tax awareness for the taxpayer has led to decline the tax proceedings. In addition to the negative effect to Deterioration of security situation  in assessment of properties in site for the difficulty  of reaching  them by the  supervisor that shown as (84,3%) of the sample which is reflected in tax revenue, and this leads to necessarily the recommendation   To find an efficient methods that enable tax authority to perform assessment of properties values via cooperation with the military forces or forming police system affiliated with the body of public taxation, then the necessity of raising the tax awareness level for the taxpayer and to make tax laws available for all and to work towards achieving the optional tax compliance to reduce tax evasion  and to increase the tax proceedings.

   المقدمة

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Publication Date
Mon Aug 29 2016
Journal Name
World Journal Of Experimental Biosciences (issn: 2313-3937)
Effect of lead on biofilm formation by environmental isolates of Bacillus spp.
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Biofilm formation is one of the biggest challenges of scientists. Role of heavy metals in forming biofilm is not clear enough. Here, the effect of lead on biofilm formation by Bacillus spp. isolated from soil in terms of biofilm formation and remove was studied. In present study, 10 isolates of Bacillus spp were isolated from soil. The ability of all isolates to form biofilm was evaluated. The effect of lead on biofilm formation was studied by adding lead (pb) before forming biofilm. In another experiment the lead was added after biofilm formation to study the effect of lead on biofilm remove. The current study, showed the ability of all studied isolates to form biofilm. Maximum biofilm formation by Bacillus spp isolate number 8 (B8) follow

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Publication Date
Sun Mar 01 2009
Journal Name
Baghdad Science Journal
Effect Of Chlorothalonil On Some Cytogenetic Parameters Of Human Peripheral Blood Lymphocytes
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The study aimed to investigate the effect of fungicides chlorothalonil at different concentrations ( 0.1 , 0.5 , 5 , 25 , 50 ) × 10 - 5 M on some cytogenetic parameters of human peripheral blood lymphocytes . The genotoxicity parameters were estimated by the number of chromosomal aberrations (CAs) and their types and by estimating the induced micronuclei (Mn) . Cytotoxic effect recorded by estimating the mitotic index (MI) . Results revealed that the fungicide increased the CAs in dose – response pattern with positive correlation coefficient ( r = + 0.964) , there was a significant differences among the concentrations (P<0.01) . The major CAs records chromosomal breakage at concentrations. 0.5 , 5 , 25 , and 50 , while the lowest concen

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Publication Date
Thu Aug 17 2017
Journal Name
Engineering And Technology Journal
Effect of Laser Surface Melting on Chromium Carbide of 304 Stainless Steels
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SKF Sami I. Jafar, Mohammad J. Kadhim, Engineering and Technology Journal, 2018 - Cited by 4

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Publication Date
Sat Sep 01 2018
Journal Name
International Journal Of Medical Research & Health Sciences
Effect of Silver-Zinc Zeolite Addition on Mechanical Properties of Maxillofacial Silicone
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Background: Deterioration of maxillofacial silicone properties due to microbial colonization is a common problem and leads to the replacement of the prosthesis. Incorporation of the antimicrobial agent into the silicone could be a solution. The purpose of this study was to evaluate the effect of silver-zinc zeolite addition on some mechanical properties of a maxillofacial silicone (VST-50). Materials and methods: Total 120 specimens were fabricated and divided into 3 groups: 40 specimens for tear strength test, 40 specimens for tensile and percentage of elongation tests and 40 specimens for Shore A hardness and surface roughness. Each group was divided into 4 subgroups according to the amount of zeolite added (0% “control”, 0.5%, 1% and

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Publication Date
Mon Dec 02 2019
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability
Effect of thickness variation CdO/PSi thin films on detection of radiation
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CdO films were deposited on substrates from glass, Silicon and Porous silicon by thermal chemical spray pyrolysis technique with different thicknesses (130 and 438.46) nm. Measurements of X-ray diffraction of CdO thin film proved that the structure of the Polycrystalline is cubic lattice, and its crystallite size is located within nano scale range where the perfect orientation is (200). The results show that the surface’s roughness and the root mean square increased with increasing the thickness of prepared films. The UV-Visible measurements show that the CdO films with different thicknesses possess an allowed direct transition with band gap (4) eV. AFM measurement revealed that the silicon porosity located in nano range. Cadmium oxide f

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Scopus
Publication Date
Sun Sep 05 2010
Journal Name
Baghdad Science Journal
Effect of Partial Coherence illuminated bar on evaluation technique of diffraction image
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In this work, we are obviously interested in a general solution for the calculation of the image of a single bar in partially coherent illumination. The solution is based on the theory of Hopkins for the formation of images in optical instruments in which it was shown that for all practical cases, the illumination of the object may be considered as due to a self – luminous source placed at the exit pupil of the condenser , and the diffraction integral describing the intensity distribution in the image of a single bar – as an object with half – width (U0 = 8 ) and circular aperture geometry is viewed , which by suitable choice of the coherence parameters (S=0.25,1.0.4.0) can be fitted to the observed distribution in various types of mi

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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Effect of Pb percentage on optical parameters of PbxCd1-xSe thin films
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PbxCd1-xSe compound with different Pb percentage (i.e. X=0,
0.025, 0.050, 0.075, and 0.1) were prepared successfully. Thin films
were deposited by thermal evaporation on glass substrates at film
thickness (126) nm. The optical measurements indicated that
PbxCd1-xSe films have direct optical energy gap. The value of the
energy gap decreases with the increase of Pb content from 1.78 eV to
1.49 eV.

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Effect of Swelling Soil on Load Carrying Capacity of a Single Pile
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Expansive soils are recognized by their swelling potential upon wetting due to the existence of some clay minerals such as  montmorillonite. An effective solution was found to avoid the danger of such soils by using piles. A single pile embedded in an elasto-plastic expansive soil has been analyzed by using one of the available software which is ABAQUS to investigate the effect of applied loads on pile’s top and investigate the effect of swelling soils on load carrying capacity of the pile. The result shows that as the pile is axially loaded at its top, the axial force along the pile gradually changes from (tension) to (compression) and the pile tends to move downward. The applied load needed to initiate pile’s settlement depend

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Publication Date
Wed Jun 01 2022
Journal Name
Civil And Environmental Engineering
Effect of Alkali - Activated Natural Pozzolan on Mechanical Properties of Geopolymer Concrete
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Abstract<p>As an alternative to Ordinary Portland Cement (OPC), the alkali-activated binders have been developed with better technical characteristics and more extended durability. The Alkali-Activated Iraqi Natural Pozzolans (AANP) could produce geopolymer cementation building materials and make them ecologically acceptable. The primary advantage of geopolymer cement is that it has a lower environmental effect that contributes to it. The engineering characteristics of geopolymer concrete produced using activated Iraqi natural Pozzolan are summarized in this research. The mechanical properties, modulus of elasticity, and ultrasonic pulse velocity of various concrete mixes were determined via exp</p> ... Show More
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Publication Date
Fri Mar 01 2024
Journal Name
Journal Of Materials Science: Materials In Electronics
Synthesis of WO3 NPs by pulsed laser ablation: Effect of laser wavelength
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We have investigated the impact of laser pulse wavelength on the quantity of ablated materials. Specifically, this study investigated the structural, optical, and morphological characteristics of tungsten trioxide (WO3) nanoparticles (NPs) that were synthesized using the technique of pulsed-laser ablation of a tungsten plate. A DD drop of water was used as the ablation environment at a fixed fluence at 76.43 J/cm2 and pulse number was 400 pulses of the laser. The first and second harmonic generation ablations were carried out, corresponding to wavelengths of 1064 and 532 nm, respectively. The Q-switched Nd: YAG laser operates at a repetition rate of 1 Hz and has a pulse width of roughly 15 ns. These parameters are applicable to both wavelen

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