Preferred Language
Articles
/
jpgiafs-179
Property Tax and its Effect in increasing Tax outcome: (An applied Research at The General Commission of Taxes)
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Jun 06 2020
Journal Name
Journal Of The College Of Education For Women
Conformity and nonconformity and their relation to the emotional balance of high school students
...Show More Authors

 Complex and complex psychological processes are complexand are the result of convergence, convergence and interaction between variables, including the subject of mediation or group or individual and psychological processes involved in the variance, including - personal knowledge and emotional tone (Osman, 1987, p. 8 ). An emotionally balanced individual has the ability to endure and delay meeting needs and has the ability to endure as much as possible. Of the emotional balance of the individual is characterized by emotional stability, show some signs of emotional agitation toward any kind of opposition, anger and realism in self-life and discipline (Swift, 1996, p. 44) Van, et al. , Indicates that people with low emotional balance,

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 01 2009
Journal Name
Iraqi Postgraduate Medical Journal
Scarring and None Scarring Facial Acne Vulgaris and the Frequency of Associated Skin Diseases
...Show More Authors

BSTRACT: BACKGROUND: Acne vulgaris(AV)is chronic inflammatory disease of pilosebaceous unit of young people. Patients with acne with or with out scarring might differ in regard to their immunological background from those free from acne. OBJECTIVES: To evaluate the problem of facial AV especially patients with scarring and to determine the frequency of associated skin diseases and to be compared with acne free control. METHODS: A cross sectional randomized controlled epidemiological study was conducted from Oct.2005-Oct. 2006.Three hundred students from Basra University; 132 (44%) males and 168 (56%) females were enrolled, their ages ranged from 18-25 (20.9±1.8) years. They were divided into: Group A those free from acne (98 individuals),G

... Show More
View Publication Preview PDF
Publication Date
Thu Oct 01 2009
Journal Name
Iraqi Postgraduate Medical J
Scarring and none scarring facial Acne vulgaris and the frequency of associated skin diseases
...Show More Authors

S Khalifa E, AH Khalil I, N Adil A, AB Razan A…, 2009

View Publication
Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Kinetics of the Saponification of Mixed Fats Consisting of Olein and Stearin
...Show More Authors

This research presents the kinetics of the saponification reaction using mixed fats of olein and stearin [in the ratio (3:1)] with NaOH solution. In this reaction, excess solution of NaOH was used to ensure the reaction being irreversible. Three parameters were varied to show their effects on the reaction rate .They are: percentage excess of NaOH solution (10 % - 100 %) , temperature (100-150)oC , and stirring speed (400-1100) rpm. It was noticed that increasing the percentage excess of NaOH solution enhances the rate of reaction while increasing temperature decreases the reaction rate since it is exothermic reaction.    Increasing stirring speed also improves the reaction rate because it is mass transfer controlled .Calcu

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Iraqi Journal Of Hematology
Provisional diagnosis of clinically significant hemoglobinopathies and decision on suitability for marriage as part of the premarital screening program in Iraq: Iraqi Society of Hematology Guidelines
...Show More Authors

View Publication
Crossref (1)
Clarivate Crossref
Publication Date
Sun May 28 2017
Journal Name
Curr Res Microbiol Biotechnol
Human Cytomegalovirus Immunoglobulin G (IgG) and Immunoglobulin M (IgM) Seropositivity among Pregnant Women in Baghdad City and Their Relations to the Abortion Factors
...Show More Authors

Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Prevalence of Microorganisms in H1N1 Patients Compared to Seasonal Influenza in a Sample of Iraqi Patients
...Show More Authors

This study provides valuable information on secondary microbial infections in H1N1 patients compared to Seasonal Influenza in Iraqi Patients. Nasopharynx  swabs were collected from  (12 ) patients  infected with Seasonal influenza (11  from Baghdad  and 1 Patient from south of Iraq) ,and ( 22 ) samples from patients with 2009 H1N1 ( 20 from Baghdad and  2 from  south of Iraq). The results show that the patients infected with 2009 H1N1 Virus were younger than healthy subjects and those infected with seasonal influenza. And the difference reached to the level of significance     (p< 0.01) compared with healthy subjects.Two cases infected with 2009 H1N1 virus (9.1%) were fro

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Mar 26 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Phytochemical Study of Steroidal Sapogenin “Tigogenin” Present in the Leaves of Agave americana Cultivated in Iraq
...Show More Authors

The presence of the most important steroidal sapogenin “Tigogenin” in the leaves of Agave americana  cultivated in Iraq was detected. The absence of any study concerning the Tigogenin content of this medicinal plant in Iraq, and the industrial importance of Tigogenin depending on its role as a precursor in the synthesis of some steroidal drugs, acquired this study its value. This search include extraction,  isolation,  purification and dentification of Tigogenin from the leaves of Agave americana. Extraction of this compound was carried out using two methods. Identification of this compound is carried out by using thin layer chromatography (TLC) where three different mobile phase have been use

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Nov 01 2019
Journal Name
Science International (lahore)
IRAQI WOMEN IN THE CIRCLE OF COMBATTING A STUDY OF CIVIL-MILITARY RELATIONS IN A GENDER PERSPECTIVE
...Show More Authors

The current research includes a look at the participation of Iraqi women in the combat roles, which starts from the assumption of the democratic transition that must be led - in one of its aspect - until the army or the military foundation to become a "citizen army," the matter which is represented a demand increasingly needed in the experiences of Democratic transformation that facing serious security challenges such as in Iraq, this means that the army or security foundation - which is involved in counterterrorism - should not reflect a specific group in society , and hence embody the most important democratic principles, which are equality and equal opportunities, especially gender equality. On the other hand, the influence of armed conf

... Show More
View Publication Preview PDF
Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Phytochemical Study of Flavonoid "Casticin" Present in the Fruits of Vitex agnus-castus L. Cultivated in Iraq
...Show More Authors

This study detects the presence of an important flavonoid "Casticin" in the fruits of Vitex agnus-castus L. grown in Iraq. The pharmaceutical importance of Casticin arise from its consideration as anti-tumor substance and have cytotoxic effects, and the absence of any study concerning Casticin content of this medicinal plant in Iraq, gave this study its importance. This study concerned with the extraction, identification, isolation and purification  of Casticin from the fruits of Vitex agnus-castus L. The extraction of this compound was carried out using  two methods. Identification of this compound was done by Thin Layer Chromatography (TLC) in which three different solvent system has been tried. This identif

... Show More
View Publication Preview PDF
Crossref