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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
Tue Dec 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Cathodic Protection of Copper Pipes Carrying Saline Water in the Presence of Aerobic Bacteria
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Rates of zinc consumption during cathodic protection of a copper pipeline carrying saline water were measured by the loss in weight technique. The study of sacrificial anode cathodic protection of short copper tube using zinc strip extended axially in the pipe revealed that : (i) The increase of zinc consumption with time of exposure (1-3 h's) at different flow rates (turbulent flow) (300-600 l/hr) while the temperature , solution concentration and the pH were fixed at 20ºC, 3.5%wt NaCl, and pH=8 respectively in absence and presence of bacteria.(ii)Increase of zinc consumption with flow rates (300-600 l/hr) at different temperatures (10-40ºC) while solution concentration and time of exposure were fixed at 3.5 %wt NaCl and 3hr's respect

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Publication Date
Sat Jan 04 2020
Journal Name
Nternational Journal Of Plasma Environmental Science And Technology (ijpest)
Use of cold plasma in the synthesis of gold nanomaterials for parasitic leishmaniasis treatment
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The atmospheric air cold plasma has been used to manufacture gold nanomaterials for treating parasitic leishmaniasis. This study experimentally assessed the treatment of Leishmania parasites (L. donovani and L. tropica) by gold nanoparticles. Specifically, atmospheric pressure nonthermal plasma was generated using different diameters (1.0, 2.8, 3.8 and 4.3 mm) of high voltage electrode. Aqueous gold tetrachloride salts (HAuCl4·4H2O) were used as precursor to produce gold nanoparticles. UV-vis spectroscopy and x-ray diffraction were conducted for characterization of the nanoparticles. The optimum condition (a diameter of 1 mm) was chosen to prepare gold nanoparticles, where the grain size was found to be 17 nm. Accordingly, the nanoparticle

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Scopus
Publication Date
Tue Dec 31 2024
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Role of Microelements of Lumbar Disc Degeneration in Patients Undergoing Lumbar Spine Surgery
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Background: Lumbar disc degeneration (LDD) is a common musculoskeletal disorder that frequently causes low back pain (LBP). In addition to the discomfort of lower back pain, it can accompany pain in one or both legs. The lumbar spine and sacrum, consisting of five vertebrae and one bone, determine the spine's balance. Microelements are essential in bone metabolism and are associated with the prevention of osteoporosis and the alleviation of musculoskeletal pain. Objectives: To examine the correlation between lumbar spinal surgery and the concentrations of microelements, namely zinc and copper. Methods: A case-control study was conducted in Ghazi Al-Hariri Hospital in Baghdad, Iraq, during the period from October 2023 to January 2024

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Publication Date
Tue Jul 01 2025
Journal Name
Minerva Dental And Oral Science
Evaluation of the microleakage of new bioactive restorative materials: a comparative in-vitro study
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Publication Date
Wed Jun 30 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
VISUAL CONTAMINATION WITH RANDOM ADVERTISEMENTS AND THE POSSIBILITY OF APPLYING FINES TO THEIR OWNERS: VISUAL CONTAMINATION WITH RANDOM ADVERTISEMENTS AND THE POSSIBILITY OF APPLYING FINES TO THEIR OWNERS
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Baghdad governorate has many areas of distinctive architectural and architectural character, which are heritage and valuable areas that we must preserve and take care of. But we see many manifestations of it, which have a negative impact on buildings, areas and roads, so that they distort the view and thus lead to visual pollution in general. The research examined the visual pollution from random advertising, which stretched buildings, walls, electricity poles and sidewalks. The study covered different areas of al-Karkh and al-Rassafa (Jadreya Bridge, Nation Square, Jordan Square, alkindy Street)Most of the distortions were the result of non-removable posters, Handwriting, election candidate adve

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Formal Data of Bauhaus School and their Implications for Fabrics and Costumes Design: نور منصور خميس-وسن خليل ابراهيم
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The current research discusses the topic of the formal data within the methodological framework through defining the research problem, limits and objectives and defining the most important terms mentioned in this research. The theoretical framework in the first section addressed (the concept of the Bauhaus school, the philosophy of the Bauhaus school and the logical bases of this school). The second section dealt with (the most important elements and structural bases of the Bauhaus school) which are considered the most important formal data of this school and their implications on the fabrics and costumes design. The research came up with the most important indicators resulting from the theoretical framework.
Chapter three defined the

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Detection and Removal of Polycyclic Aromatic Hydrocarbon from Selected Areas in Tigris River in Baghdad City
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Aromatic hydrocarbons present in Iraqi national surface water were believed to be raised principally from combustion of various petroleum products, industrial processes and transport output and their precipitation on surface water.
Polycyclic aromatic hydrocarbons (PAHs) were included in the priority pollutant list due to their toxic and carcinogenic nature. The concern about water contamination and the consequent human exposure have encouraged the development of new methods for
PAHs detection and removal.
PAHs, the real contaminants of petroleum matter, were detected in selected sites along Tigris River within Baghdad City in summer and winter time, using Shimadzu high performance liquid chromatography (HPLC) system.
Analysi

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Publication Date
Wed Jul 01 2020
Journal Name
The Iraqi Postgraduate Medical Journal
Prevalence and Risk Factors of Low Birth Weight in Al- Elwiya Maternity Teaching Hospital in Baghdad
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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effects of Allopurinol on Ketone Body Metabolism and Tissue Lipid Peroxidation in Alloxan Diabetes in Rats
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The aim of the present study is to investigate whether or not xanthine oxidase (XO)–derived reactive oxygen species (ROS) may play a role in the pathogenesis of alloxan (ALX)–induced diabetes in rats using the specific XO inhibitor and hydroxyl radical scavenger, allopurinol

The involvement of oxidative stress in ALX – diabetes was assessed by the measurement of plasma and various tissues lipid peroxides levels ( using thiobarbituric acid ( TBA ) reactive substances ). Furthermore, the ability of allopurinol to influence these and other biochemical parameters, including plasma and urine ketones levels were also investigated in diabetic rats.

Rats were divided into four groups: control, untreated diabe

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Publication Date
Mon Jun 26 2023
Journal Name
International Conference On Scientific Research & Innovation (icsri 2022)
Age and gender profile of coronavirus disease 2019 (COVID 19) in Quarantine Center in Baghdad, Iraq
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