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 Oct 01 2022
Journal Name
Al–bahith Al–a'alami
THE EXTENT OF EXPOSURE OF BAGHDAD UNIVERSITY : (Students To Cultural And Television Programs)
...Show More Authors

Communication is one of the main elements of culture, it is the source of its formation and a factor of its development and spread. Communication is a 'dynamic' cultural process and is an integral part of the political, social, economic and cultural aspects of people. Therefore, mass communication means help in the course and movement of individuals and cultural communities. The relationship between media and culture according to this perspective is one of many key factors and influential forces that make it coherent and sometimes intertwined. It is a problematic relationship that leads to research and study in order to lay the right foundations in the orientation towards the audience.

Mass communication has many basic functions.

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jul 23 2013
Journal Name
Arabian Journal Of Geosciences
Morphodynamics, landform development and origin of the Ga’ara depression, Western Desert of Iraq
...Show More Authors

This work deals with the study of the morphodynamics, history of development of landforms and the origin of the Ga’ara depression. The depression is a suboval erosional topographic feature extending in E-Wdirection and located about 50 km north of Rutba Town, at the Western Desert of Iraq. The area is characterized by fresh and clean surfaces, scarcity of vegetation, abundance of rills, intense drainage and immature soil. These clues indicate that the erosion in the study area is effective. Four types of erosion features are recognized in this area namely sheet, rill, badland and wind erosion. The extent of the wind erosion depends on its position in relation to the prevailing wind direction. Water, wind and gravity are the main agents of

... Show More
View Publication
Scopus (2)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Sat Aug 30 2025
Journal Name
Iraqi Journal Of Science
Synthesis, characterization and Study of the physical properties of some new silicone polymers
...Show More Authors

This study involves the synthesis of a new class of silicon polymers, designated as P1-P7, derived from dichlorodimethylsilane (DCDMS) in combination with various organic compounds (Schiff bases prepared from different amines and appropriate aldehydes or ketones) [I-V] through condensation polymerization. The structures of all monomers and polymers were characterization by FTIR and 1HNMR spectroscopy (for some polymers). The results of thermogravimetric analysis (TGA) and differential scanning calorimetry DSC test show stable thermal behaviour. Polymers with a higher concentration of aromatic rings in their repeating structural units exhibited a higher temperature for weight loss, indicating increased thermal stability. Thermal meas

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Mon Apr 15 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Evaluation of the Wound-Healing Activity and Apoptotic Induction of New Quinazolinone Derivatives
...Show More Authors

Background: Chemotherapeutic medication treatment for cancer is typically used in conjunction with other techniques as part of a routine regimen. It is well established that the capacity of different chemotherapeutic drugs to induce apoptosis is correlated with their anticancer efficacy. Quinazolinone-based drugs have demonstrated excellent responses from several cancer cell types. These substances have a lot of potential for use as building blocks in the creation of apoptosis inducers. Objective: To assess the new quinazolinone derivatives (M1 and M2) that were recently synthesized for their potential to halt wound healing and to use the acridine orange/propidium iodide (AO/PI) double stain to assess their capacity to induce apopto

... Show More
View Publication
Scopus (2)
Scopus Crossref
Publication Date
Sat Aug 30 2025
Journal Name
Iraqi Journal Of Science
Synthesis, characterization and Study of the physical properties of some new silicone polymers
...Show More Authors

This study involves the synthesis of a new class of silicon polymers, designated as P1-P7, derived from dichlorodimethylsilane (DCDMS) in combination with various organic compounds (Schiff bases prepared from different amines and appropriate aldehydes or ketones) [I-V] through condensation polymerization. The structures of all monomers and polymers were characterization by FTIR and 1HNMR spectroscopy (for some polymers). The results of thermogravimetric analysis (TGA) and differential scanning calorimetry DSC test show stable thermal behaviour. Polymers with a higher concentration of aromatic rings in their repeating structural units exhibited a higher temperature for weight loss, indicating increased thermal stability. Thermal meas

... Show More
View Publication
Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
A comparative study of Educational Commonalities in Ibn al-Wardi's Lamiyah and Qaboos- Nameh: مشتركات تعليمى در لاميه ی ابن الوردى و قابوسنامه؛ بررسى مقايسه اى
...Show More Authors

A literary-educational work is a work that explains wisdom to the reader and presents moral, educational and instructional issues in a literary form. Qaboos-nameh or Nasihat al-Muluk is an educational and educational book that has a special place in the field of ethics and guidance, where the author guides his children. Also, Ibn al-Wardi's Lamiyah or Nasihat al-Akhwan is a poem containing moral advice and advice in 77 verses that Ibn al-Wardi wrote to his son.

     It seems that the main goal of Ibn al-Wardi and Onsur AL-maali in Lamia and Qaboos-nameh was to express educational and moral issues and spread and convey them to future generations. Ibn al-Wardi, like Onsur AL-maali, listed moral points such as knowledge, humility

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Feb 01 2023
Journal Name
Journal Of Engineering
A Comparison of Dispute Resolution Provisions between the Joint Contract Tribunal and the Iraqi Standard Bidding Document
...Show More Authors

Due to a party's violation of his obligations or responsibilities indicated in the contract, many engineering projects confront extensive contractual disputes, which in turn need arbitration or other forms of dispute resolution, which negatively impact the project's outcome. Each contract has its terms for dispute resolution. Therefore, this paper aims to study the provisions for dispute resolution according to Iraqi (SBDW) and the JCT (SBC/Q2016) and also to show the extent of the difference between the two contracts in the application of these provisions. The methodology includes a detailed study of the dispute settlement provisions for both contracts with a comparative analysis to identify the differences in the appli

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 01 2022
Journal Name
Iranian Journal Of Chemistry And Chemical Engineering
The Thermal Pre-processing Technique of the Bio-waste for Contaminated Water Treatment: Histological and Experimental Study
...Show More Authors

The current study suggested a thermal treatment as a necessary proactive step in improving the adsorption capacity of bio-waste for contaminants removal in wastewater. This approach was based on the experimental and histological investigation of biowaste pods shell. This investigation showed that these shells compose of parenchyma cells that store secondary metabolites compounds produced from cells were exhibited in present study. The results also reported that these compounds are extracted directly from the cells as soon as they are exposed to an aqueous solution, hampering their use as an adsorbent material. The increase in the weight of bio-waste adsorbent at unit liquid volume increases the production of secondary metabolites compounds

... Show More
View Publication
Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
Synthesizing, Characterizing and Studying the Biological Activity of Some New Schiff-Bases Derivatives Containing the Monosaccharide Moiety
...Show More Authors

A new series of ?-D-glucose as Schiff bases derivatives is synthesized and characterized with studying their bioactivity. Hydroxyl groups at C (1,2&5,6) sugar moiety are converted into acetal form through a reaction with dry acetone using phosphoric acid and anhydrous zinc chloride as catalysts producing 1,2:5,6-di-O-isopropyledine ?-D-glucofuranose(I). The five memberd ring acetal of C(5,6) is hydrolyzed with acetic acid (65%)and a reaction of the new product with sodium periodate is carried on to get an aldehyde moiety which is used to produce a new series of Schiff bases through reacting with different amino compounds such as 4-amino antipyrene . The suggested chemical structures of the prepared compounds are confirmed by using UV., FT

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jan 01 2023
Journal Name
E3s Web Of Conferences
Assessments and Historical Changes the Water Quality of Sawa Lake, Southern Iraq for the Period 1977-2020
...Show More Authors

This investigation pertains to the evaluation of water quality in SAWA Lake, located in the Al-Muthanna province of Southern Iraq, from 1977 to 2020. Understanding the water quality and assessments of this Lake is of great importance. The Lake is home to small, transparent, blind fish measuring approximately 10 cm and is often referred to as the "wonderful" or "strange" Lake due to its many unique features. The study focuses on several elements to represent water quality, including total dissolved solids (TDS), electrical conductivity (EC), pH, and temperature (T), which were measured directly in the field. Additionally, scientific concepts such as K+, Ca2+, Cl-, HCO

... Show More
View Publication
Scopus Crossref