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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
Fri Sep 30 2022
Journal Name
Journal Of The Iraqi University
Exclusion optimal portfolio from outlier by using fuzzy c-means clustering - analytical research at the Iraqi Stock Exchange
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This research aims to solve the problem of selection using clustering algorithm, in this research optimal portfolio is formation using the single index model, and the real data are consisting from the stocks Iraqi Stock Exchange in the period 1/1/2007 to 31/12/2019. because the data series have missing values ,we used the two-stage missing value compensation method, the knowledge gap was inability the portfolio models to reduce The estimation error , inaccuracy of the cut-off rate and the Treynor ratio combine stocks into the portfolio that caused to decline in their performance, all these problems required employing clustering technic to data mining and regrouping it within clusters with similar characteristics to outperform the portfolio

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Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور الحوكمة في تحسين الأداء الاستراتيجي للإدارة الضريبية
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:  The objective of this research is to demonstrate the possibility of applying the principles of corporate governance in the General Authority for taxes, as the goal to identify the basic requirements for the application of the principles of corporate governance in the GCT with an indication of the role of governance in improving the strategic performance of tax administration. The research was based in part applied to the analysis of the results form questionnaire designed to achieve the goal of the research .                           

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Publication Date
Tue Jan 18 2022
Journal Name
Materials Science Forum
The Effect of Tidal Energies on the Materials Properties of the Soil at Southern Mesopotamia
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The materials of soil were affected by multi reasons; such as human activities, floods, tidal waves, ... etc. The change of the soil contents could be measured through different indexes; such as electric conductivities, salinity, concentration of the heavy elements, and concentration of essential elements ... etc. The land cover is affected by natural influences, like tidal energy, which plays a negative role in the salinization of land adjacent to the coasts, causing a problem for soils in all its details represented in changing of the dissolved elements in soil. One of the most important natural factors that cause soil salinity is human activity in all its forms, and one of the most important causes of salinity is the phenomenon o

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Publication Date
Wed Jul 01 2015
Journal Name
Al–bahith Al–a'alami
Dependence on Media and the Formation of the Level of the Academic Elite's Knowledge concerning United Nations' Affairs (A research based on a doctoral thesis)
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The UN organization is considered one of the most important organizations at the international level. It has accomplished multiple tasks and roles of many different issues and events that hit the developing and advanced world countries. It has performed a series of procedures and laws that have had an impact on ending the wars and conflicts that plagued some countries and continued for a period of time in the past. Moreover, it has improved the level of the international relations between a number of countries due to the problems and incidents took place between them. It has relied on finding solutions and treatments for humanitarian problems such as the preservation of the environment, preventing the spread of epidemics and diseases Thi

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Publication Date
Thu Jan 01 2015
Journal Name
Al–bahith Al–a'alami
Considerable use of computers and the Internet in managing public relations activities The Ministries of Justice and the Interior are examples
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She noted most of the results of research conducted on the use of computers and the Internet in the areas of administrative, economic, agricultural and educational to a significant improvement in learning outcomes of these groups in the development of mechanisms of action, has increased rates of computer use and applications in various spheres of life at very fast pace so that the computer and the Internet is a vital part of any activity, whether administrative or research or the media, hence it can be said that the use of computers and the Internet in the management of public relations activities in any organization can accelerate the pace of echo positive goals and purposes of public relations, this study comes to looking at us

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Institutional Performance Assessment using a model of the European Foundation for Quality Management (EFQM) A case study at an organization
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The study aims to use the European Excellence Model (EFQM) in assessing the institutional performance of the National Center for Administrative Development and Information Technology in order to determine the gap between the actual reality of the performance of the Center and the standards adopted in the model, in order to know the extent to which the Center seeks to achieve excellence in performance to improve the level of services provided and the adoption of methods Modern and contemporary management in the evaluation of its institutional performance.

The problem of the study was the absence of an institutional performance evaluation system at the centre whereby weaknesses (areas of improvement) and st

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Publication Date
Sun Jun 16 2019
Journal Name
Al–bahith Al–a'alami
The effectiveness of satellite channels in spreading the culture of volunteering among youth / applied study
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The study deals with the effectiveness of satellite channels in spreading the culture of volunteer work among young people. It is an applied study aimed at understanding the extent to which the sample understands the culture of volunteering, determining the type of relationship between the satellite channels programs and the perception of the sample of the culture of voluntary work and the relationship between the characteristics of the sample and the effect of satellite channels in their directions, And to identify the relationship between the demographic variables of the sample and to participate in voluntary work.
A sample study was conducted for students of faculties of the University of Baghdad, consisting of (150) single male an

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Publication Date
Mon Sep 22 2025
Journal Name
المستودع الرقمي للاطاريح
نجاح منظمات الاعمال على وفق التوجه الريادي لتكنولوجيا المعلومات بحث ميداني لعينة من المصارف العراقية الخاصة == The Success of Business Organizations According To The Entrepreneurial Orientation For Information Technology An Field Research At Iraqi Private Banks
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المستودع الرقمي العراقي. مركز المعلومات الرقمية التابع لمكتبة العتبة العباسية المقدسة

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Publication Date
Wed Oct 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The role of paid the offices of the Inspectors General on mutation fraud Crimes
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       Fraud crimes, which is a form of crimes against the funds in public office, is one of the crimes of traditional and cutting-edge in the same time, but it took a distinct character from other traditional crimes because of what is based upon, behavioral fundamentals and foundations and expressive image of personal qualities, concentrated in the mental work, the inventive sophistication, and skillful abilities of the perpetrators of these crimes, in addition to what is owned by crooks today a behavioral ability represented in underestimating laws and instructions. Fraud is considered one of the organized crime methods It is the most important method of its methods, all crimes practiced by the cro

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Publication Date
Sun Jun 16 2019
Journal Name
Al–bahith Al–a'alami
press Coverage Of Youth Social Problems An analytical Study of Al- Sabah Newspaper
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The tremendous political transformations that took place in Iraq after 2003 led by the USA and its allies led to a change of its political system under the slogan of liberating Iraq from dictatorship, establishing a democratic system and spreading freedom among members of the society.
However, democracy was a mantle under which the US intended to achieve its expansionist ambitions in the region. It did not come to liberate Iraq as it claimed, but it occupied Iraq and all its materialistic and human resources. Thus, this change resulted in lots of negative events and societal pests that affected the entire social system and values. Youth is an important segment; it is one of the most affected age groups with the happenings and accident

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