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
Fri Nov 29 2024
Journal Name
Chemical Engineering Research And Design
Comprehensive review of severe slugging phenomena and innovative mitigation techniques in oil and gas systems
...Show More Authors

View Publication Preview PDF
Scopus (3)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Tue Jul 31 2018
Journal Name
Online Journal Of Veterinary Research
Clinical pathology and immuno-histochemistry of mammary tumors from military and pet dogs in Iraq.
...Show More Authors

Mammary tumors (CMT) in dogs in Iraq may be induced by carcinogenic war ordnance. In our study, 10 virgin un- spayed military/pet bitches aged 5-15 years presented with abnormal masses in the abdomen with painful oedema, swelling, anorexia, weight loss, weakness and mild fever. Examination of regional lymph nodes and thoracic radiography confirmed metastasis. Tumors were excised and determined to be mostly adenocarcinomas involving multiple glands, solid in texture, 5-15 cm in size, mostly in the inguinal mammary glands at stage T3: >5 cm. Microscopy confirmed presence of adenocarcinoma in 8 dogs and solid carcinoma in 2 with half of tumors being grade III. Tumors had pleomorphic hyperchromatic cell nuclei in stroma, epithelial cells of duc

... Show More
Publication Date
Wed Mar 01 2023
Journal Name
Egyptian Journal Of Chemistry
First- and Second-Derivative Spectrophotometry for Simultaneous Determination of lorazepam and clonazepam in pharmaceutical formulations
...Show More Authors

The present study describes employing zero-, 1st - and 2nd -order derivative spectrophotometric methods have been developed for determination of lorazepam (LORA) and clonazepam (CLON) in commercially available tablets. LORA was determined by means of 1st (D1), 2nd (D2) derivative spectrophotometric techniques using zero cross, peak height, and Peak area. D1 used for the determination of CLON by using zero cross and peak height while D2 (zero cross) was used for the determination of CLON. The method was established to be linear in concentration containing different ratios of LORA and CLON range of (20-200 mg/L) and (5-35 mg/L) at wavelength range (250 -370 nm), (210-370nm) respectively. The proposed techniques are highly sensitive, precise a

... Show More
Preview PDF
Publication Date
Wed Apr 01 2020
Journal Name
The Egyptian Rheumatologist
Predictive significance of CXCL8, CXCL10 and CXCL16 in juvenile idiopathic and rheumatoid arthritis Iraqi patients
...Show More Authors

View Publication
Scopus (12)
Crossref (11)
Scopus Clarivate Crossref
Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Article Structural violence: A study In Johann Galtung's theory of explanation he violence t
...Show More Authors

This study deals with the subject of violence, but from another perspective, it has not been emphasized in contemporary studies of violence in Arabic and raqi universities, which is the structural or institutional aspect of violence. Traditional studies have focused their analysis of violence on the direct side the violence, The other side of the violence is the hidden violence, which is characterized by a lack of clarity of the underlying factors and its effects are not arises, which makes it the most serious violence, which requires a deep research into the social, political, economic, cultural and psychological structure of society (individuals and institutions). This study was based on the theory of the Norwegian scientist (J

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Role of single and mixed culture of Pseudomonas aeruginosa and Serratia ficaria in utilization of petroleum wastes of Dora- refineries.
...Show More Authors

The ability of single and mixed bacterial culture to utilize Dora-refineries petroleum wastes was compared. Pseudomonas aeruginosa and Serratia ficaria mixed culture consumed the wastes better than the single bacterial cultures. The highest log. number of viable cells in mixed culture was 6.842 , while in single bacterial cultures it was 6.683 and 5.631, respectively. after 3 days in API medium containing the refinery wastes. The effect of some environmental conditions on the degradation of petroleum wastes was studied included aeration , NaCl concentration , pH and temperature. The growth of bacteria in the agitated culture was higher than stagnant culture the log. of cell no. was 6.021 in the first culture. The h

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Mar 01 2024
Journal Name
Medicine Advances
Quality of life, adherence and knowledge of epileptic patients and the impact of a pharmacist‐led educational intervention: A review
...Show More Authors

Around 65 million individuals suffer from epilepsy worldwide, and when it is not properly treated, it is linked to higher rates of physical harm and mortality. Due to the requirement for long‐term therapy and the side effects of many medications, medication compliance is a significant issue. The purpose of this review was to summarize the findings of previous studies examining the quality of life (QOL), adherence, patient education, and medication knowledge, as well as the impact of a pharmacist‐led educational intervention. Additionally, to find out if these studies benefit epileptic patients, to find the appropriate method used to help them in all aspects of their lives, and to use these in future studies. A systematic and comprehensi

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sat Feb 10 2024
Journal Name
Mustansiriyah Journal Of Sports Science
Training between reality and aspiration raising from the point of view of second lieutenant and supervisor of physical education lesson
...Show More Authors

First: the definition searchEnsure the definition Introduction of research and its importance, as it was addressed to the importance of the importance of training in the development of people and institutions and the importance of diversifying the training vocabulary and a lot of relevant courses for its role to develop work and get away from the routine work, and was put up for the importance of research to identify the problems and obstacles facing the process of providing training as the best in order to access to the ambition sought by workers on training and even the trainees while defined research problem that was observed weak performance and cost-effective training through the study of some of the questionnaires distributed

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 05 2011
Journal Name
Baghdad Science Journal
Reaction of Thiols with formaldehyde in Presnce of succinimid and Reduction of Phenyl Tetrazole Derivative with Hydrogen and Borohydraide
...Show More Authors

One of most the important compounds which have active hydrogen (substrate) is the thiols which used in a wide field in preparation of Mannich bases . A large number of Mannich bases have been prepared as a biologically active compound (pharmaceutical, pesticides, bactericidal, fungicidal and tuberculostatic) and in order to correlate their structure and reactivity with their pharmacological activity such as . It has been reported that the reaction is easily proceeded by using primary and secondary amine beside formaldehyde. But when we tried the reaction of thiols as substrate and formaldehyde and succinimide instead of amine, the reaction did not proceed to give Mannich base but product were methylenene – bis – sulfide . Mann

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
The A Comparative Study of the Adsorption of Crystal Violet Dye from Aqueous Solution on Rice Husk and Charcoal
...Show More Authors

            In this work, the adsorption of crystal violet dye from aqueous solution on charcoal and rice husk has been investigated, where the impact of variable factors (contact time; the dosage of adsorbent, pH, temperature, and ionic strength) have been studied. It has been found that charcoal and rice husk have an appropriate adsorption limit with regards to the expulsion of crystal violet dye from fluid arrangements. The harmony adsorption is for all intents and purposes accomplished in 45 min for charcoal and 60 min for rice husk. The amount of crystal violet dye adsorbed (0.4 g of charcoal and 0.5 g of rice husk) increased with an increasing pH and the value of 11 is the best

... Show More
View Publication Preview PDF
Scopus (5)
Crossref (1)
Scopus Clarivate Crossref