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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
Thu Dec 20 2018
Journal Name
Frontiers In Immunology
Resveratrol Attenuates Allergic Asthma and Associated Inflammation in the Lungs Through Regulation of miRNA-34a That Targets FoxP3 in Mice
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Asthma is a chronic inflammatory disease of airways mediated by T-helper 2 (Th2) cells involving complex signaling pathways. Although resveratrol has previously been shown to attenuate allergic asthma, the role of miRNA in this process has not been studied. We investigated the effect of resveratrol on ovalbumin-induced experimental allergic asthma in mice. To that end, BALB/c mice were immunized with ovalbumin (OVA) intraperitoneally followed by oral gavage of vehicle (OVA-veh) or resveratrol (100 mg/kg body) (OVA-res). On day 7, the experimental groups received intranasal challenge of OVA followed by 7 days of additional oral gavage of vehicle or resveratrol. At day 15, all mice were euthanized and bronchioalveolar fluid (BALF), se

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Publication Date
Wed Oct 14 2020
Journal Name
Plant Archives
EVALUATION OF THE EFFICIENCY OF SOME CHEMICAL (FYLEX), NANOPARTICLES (MGO) AND BIOLOGICAL FACTORS IN INHIBITING OF ASPERGILLUS FLAVUS
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The Fylex extract exert a high inhibition effect against A . flavus growth on PDA medium, as the fungus growth was completely inhibited by 100% at a concentration of 0.2 and 0.3% of studied extract, while the lowest inhibition percentage (71%) was found at a concentration of 0.1%. Whereas magnesium oxide nanoparticles showed the highest inhibition ratio of A. flavus (100%) was detected at 0.2% and the lowest inhibition ratio (81.66%) was at concentration 0.5%. Moreover, the addition of G. lucidum powder to PDA medium with a concentration of 2.5 mg increased the inhibition rate of A. flavus growth which was 54.4%, while the lowest inhibition ration (18.22%) was found at a concentration of 1000 mg. The milky liquid (brocade milk) of Calotropi

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Publication Date
Thu Feb 01 2024
Journal Name
Iop Conference Series: Earth And Environmental Science
Processing and re-interpretation of gravity bouguer map of a selected area in the W-NW of Iraq
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Abstract<p>Geophysical data interpretation is crucial in characterizing the subsurface structure. The Bouguer gravity map analysis of the W-NW region of Iraq serves as the basis for the current geophysical research. The Bouguer gravity data were processed using the Power Spectrum Analysis method. Four depth slices have been acquired after the PSA process, which are: 390 m, 1300 m, 3040 m, and 12600 m depth. The gravity anomaly depth maps show that shallow-depth anomalies are mainly related to the sedimentary cover layers and structures, while the gravity anomaly of the deeper depth slice of 12600 m is more presented to the basement rocks and mantle uplift. The 2D modeling technique was used for </p> ... Show More
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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Population Therapeutics And Clinical Pharmacology
Evaluation of the Expression of RCC and KIM-1 Biomarkers in Nephrotoxicity of Rabbits Treated with Ochratoxins A
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Publication Date
Wed Aug 13 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of the Level of Melatonin, Cortisol and IgA in Saliva of Patients with Oral Lichen Planus Lesions
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Back ground: Oral lichen planus is a chronic inflammatory disease that affects the mucous membrane of the mouth. Several researchers suggest that oxidative stress is implicated in the pathogenesis of this disorder. It has been hypothesized that melatonin is powerful anti-oxidants and can easily cross the cell membrane and is considered a free radical scavenger of Hydroxid, Oxygen and Nitrogen dioxide, cortisol as a stress hormone and the immunoglobulin A as first line of defense and protection to the mucous membrane of the mouth are interrelated factors for the emergence of oral lichen planus. Aim of this study was to evaluate the level of melatonin, Cortisol and IgA in saliva of patients with oral lichen planus lesions in comparison with p

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Publication Date
Sun Jan 01 2017
Journal Name
Iraqi Journal Of Agricultural Sciences
THE ROLE OF JASMONIC ACID AND POTASSIUM NITRATE ON IN VITRO PRODUCATION OF MICROTUBERS OF TWO POTATO CULTIVARS
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Publication Date
Sat Aug 01 2020
Journal Name
Iop Conference Series: Earth And Environmental Science
Response of Celery to addition of nitrogen and spray with salicylic acid in the leaves content of nutrients
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Abstract<p>To study the response of the celery plant to nitrogen fertilization and spray with salicylic acid in the leaves content of nutrients, the research was conducted in one of the fields of the Department of Horticulture and Gardening Engineering / College of Agriculture / University of Baghdad within the 2019-2018 season. The research was carried out as a global experiment and with the design of complete randomized sectors (RCBD) and with three replicates, the first factor included the addition of nitrogen with three levels and its symbol (N) (N1 control), (N2) g / m<sup>2</sup> 18 ), (N3) 37 g / m<sup>2</sup> and the second factor spraying acid salicylic is denoted by</p> ... Show More
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Publication Date
Wed Sep 18 2019
Journal Name
Journal Of The College Of Education For Women
The Linguistic Term and the Problems of the Arabic Reception
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        The linguistic researcher reads a systematic crisis, idiomatic problems within the linguistic term coming to the Arab culture. Where most of them return back to problems of receiving these sciences which are represented by phenomena like the multiplicity linguistic term, disturbance translated idiomatic concept and its duality.

Aims of the research :

1-Initializing new textbooks to form linguistic project and Arabic linguistic theory.

2-Determination adjusted knowledge, concepts of Arabian heritage linguistics subject

3-Observation  the causes of disturbance crisis of linguistic term and its relation to

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
The impact of Arab civilization   On the first century AH
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The influx of Arab Qahtani and Nizari tribes continued to the countries of Baluchistan and the Levant in pre-Islamic times until the Levant became open to the Arab-Islamic tide during the first century AH. The Islamic Orient until the early Islamic Arab Army reached the western borders of China. What we will see in the folds of the search.

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Publication Date
Wed Jun 20 2018
Journal Name
Al-academy
Study in contemporary folk jewelry designs in Iraq
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I came back and made my jewelery from the first research or studies known to man, and the oldest era and confirmed the problem of searching for the links of sweets and admiration of the magnificence of the effectiveness of the search for the importance of preserving the heritage of the Iraqi civilization in its original creative aspects. Metal in Iraq, Head Costume, Neck Costume, Party Costume (Hands and Legs). The main results of the research were;

1-Contemporary folk jewelry in Iraq was characterized by design units for use.

Dependence in the feed industry in the form of laboratory mold.

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