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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.

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Publication Date
Sat Feb 01 2014
Journal Name
World Journal Of Pharmaceutical Sciences
Detection of JAK2V617F Mutation and Serum Levels of Alkaline Phosphatase and Lactate Dehydrogenase in Chronic Myelogenous Leukemia.
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Chronic myelogenous leukemia (CML) is a myeloproliferative neoplasm arises from Bcr-Abl gene translocation (called Ph chromosome) in hematopoietic stem cells (HSCs). This genetic abnormality results in constitutive activation of tyrosine kinase and subsequent uncontrol growth and multiplication of granulocytes. The cornerstone in treatment of CML are tyrosine kinase inhibitors, of which imatinib is the most effectively used. JAK2V617F mutation is an acquired single nucleotide polymorphism (SNP) occurs in JAK2 gene and is associated with many hematological malignancy other than CML. It was thought that the two genetic abnormalities (Bcr-Abl and JAK2V617F) occur mutually; however, growing body of evidences suggested the reverse. This study a

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Publication Date
Fri Dec 01 2017
Journal Name
Rawaa Emad Jaloud And Fadia Falahfadia Falah
Isolation and Identification of Fungal Propagation in Iraqi Meat and Detection of Aflatoxin B1 Using ELISA Technique
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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Experimental and Modeling Study of Abrasive Wear of Tungsten Carbide Drilling Bit in Wet and Dry Conditions
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The results of theoretical and experimental investigations carried out to study the effect of load and relative sliding speed on the abrasive wear behavior in drilling bit teeth surfaces of an insert tungsten carbide bit have been presented. Experimentally, an apparatus for abrasive wear tests conducted on the modified ASTM-G65 was modified and fabricated to facilitate loading and measurement of wear rate for the sand/ steel wheel abrasion test, which involves two cases of contact; first is at dry sand and second is under wet condition. These tests have been carried under varied operating parameters of normal load and sliding speed. A theoretical model based upon the Archard equation has been developed for predicting wear simulation by u

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Publication Date
Sun Sep 06 2009
Journal Name
Baghdad Science Journal
Estimation of Immunoglobulins and complements and Using Enzyme linked Immuno sorbant Assay in Identification of Vulvovaginal candidiasis
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This study was conducted to determine the Immuno – globulins and complements quantitatively. The result revealed that the concentration of Immunoglobulin M(IgM) was increased significantly in patient group comparing with control group . The concentration of complement protein C4 was increased significantly in patient group comparing with control group.IgG of Candida albicans was detected by using ELISA Technique, the result indicated also that this antibody was found in 628% of the women who infected with Vulvovaginal Candidiasis. The sensitivity and specificity of the test were 63% and 89% respectively.

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Publication Date
Sun Jun 30 2013
Journal Name
Al-khwarizmi Engineering Journal
Thermodynamic and Kinetic Study of the Adsorption of Pb (II) from Aqueous Solution Using Bentonite and Activated Carbon
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The adsorption of Pb(II) ions onto bentonite and activated carbon was investigated. The effects of pH, initial adsorbent dosage, contact time and temperature were studied in batch experiments. The maximum adsorption capacities for bentonite and activated carbon were 0.0364 and 0.015 mg/mg, respectively. Thermodynamic parameters such as Gibbs free energy change, Enthalpy change and Entropy change have been calculated. These thermodynamic parameters indicated that the adsorption process was thermodynamically spontaneous under natural conditions and the adsorption was endothermic in nature. Experimental data were also tested in terms of adsorption kinetics, the results showed that the adsorption processes followed well pseudo second- order

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Publication Date
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
Reliability and Failure Probability Functions of the m-Consecutive-k-out-of-n: F Linear and Circular Systems
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The m-consecutive-k-out-of-n: F linear and circular system consists of n sequentially connected components; the components are ordered on a line or a circle; it fails if there are at least m non-overlapping runs of consecutive-k failed components. This paper proposes the reliability and failure probability functions for both linearly and circularly m-consecutive-k-out-of-n: F systems. More precisely, the failure states of the system components are separated into two collections (the working and the failure collections); where each one is defined as a collection of finite mutual disjoint classes of the system states. Illustrative example is provided.

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Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Preparation and study of the Structural, Morphological and Optical properties of pure Tin Oxide Nanoparticle doped with Cu
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            In this study, pure SnO2 Nanoparticles doped with Cu were synthesized by a chemical precipitation method. Using SnCl2.2H2O, CuCl2.2H2O as raw materials, the materials were annealed at 550°C for 3 hours in order to improve crystallization. The XRD results showed that the samples crystallized in the tetragonal rutile type SnO2 stage. As the average SnO2 crystal size is pure 9nm and varies with the change of Cu doping (0.5%, 1%, 1.5%, 2%, 2.5%, 3%),( 8.35, 8.36, 8.67, 9 ,7, 8.86)nm respectively an increase in crystal size to 2.5% decreases at this rate and that the crystal of SnO2 does not change with the introduction of Cu, and S

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Publication Date
Sat Dec 02 2023
Journal Name
Journal Of Engineering
Discussion on the Structural Design Index and Design Method of Widening and Splicing Lane of Old Asphalt Pavement
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The splicing design of the existing road and the new road in the expansion project is an important part of the design work. Based on the analysis of the characteristics and the load effect of pavement structure on splicing, this paper points out that tensile crack or shear failure may occur at the splicing under the repeated action of the traffic load on the new/old pavement. According to the current structure design code of asphalt pavement in China, it is proposed that the horizontal tensile stress at the bottom of the splicing layer and the vertical shear stress at other layers of the splicing line should be controlled by adjusting the position and size of the excavated steps in addition to the conventional design ind

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Publication Date
Mon Jan 01 2024
Journal Name
Chemical Methodologies
Study of the biological activity and total antioxidant content of complexes derived from sulfonic acid and 4-hydroxybenzaldehyde
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The new liganed Schiff base named [(E)-3-hydroxy-4-((3,4,5- trimethoxybenzylidene)amino) naphthalene-1- sulfonic acid] was synthesized from 3,4,5-trimethoxybenzyldehyde and 1-amino-2-aphthol-4- sulfonic acid in equal molar ratio. A series of new metal complexes' of the common molecular formulation [M(L)2(H2O)2].H2O are synthesized and characterized by IR, UV–Vis spectra, mass spectra, atomic absorption, elemental analyses, chloride content, magnetic susceptibility and conductivity measurements as well as thermo gravimetric analysis (TGA, DSC). Consistent with results of the magnetic and spectral studies, the advised geometrical structures for all of the prepared complexes have been octahedral formula

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Publication Date
Sat Jun 04 2022
Journal Name
Journal Of Inorganic And Organometallic Polymers And Materials
Improving the Mechanical Properties, Roughness, Thermal Stability, and Contact Angle of the Acrylic Polymer by Graphene and Carbon Fiber Doping for Waterproof Coatings
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