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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
Mon Nov 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Study of Seed Soaking and Foliar Application of Ascorbic Acid, Citric Acid and Humic Acid on Growth, Yield and Active Components In Maize
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Foliar application and seed soaking has been used as a means of supplying supplemental doses of nutrients, plant hormones, stimulants, and organic components. the effects of these applications have included yield increases, and improved drought tolerance, and enhanced crop quality, so A field experiment was carried out during spring seasons in 2019 and 2020 for styding Seed soaking and Foliar Application of Ascorbic acid, Citric acid and Humic acid on Growth, Yield and Active Components IN Maize. Randomized complete block design in split plots arrangement was used with three replicates. Main-plots were for seeds soaking with ascorbic, citric (100 mg l-1) frequently and humic at (1 ml l-1). Sub-plots were for vegetative parts nutrition with

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Simulation of Heat Storage and Heat Regeneration in Phase Change Material
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The present study explores numerically the energy storage and energy regeneration during Melting and Solidification processes in Phase Change Materials (PCM) used in Latent Heat Thermal Energy Storage (LHTES) systems. Transient two-dimensional (2-D) conduction heat transfer equations with phase change have been solved utilizing the Explicit Finite Difference Method (FDM) and Grid Generation technique. A Fortran computer program was built to solve the problem. The study included four different Paraffin's. The effects of container geometrical shape, which included cylindrical and square sections of the same volume and heat transfer area, the container volume or mass of PCM, variation of mass flow rate of heat transfer fluid (HTF), and temp

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Publication Date
Wed Nov 17 2021
Journal Name
7th International Conference On Multidisciplinary Sciences (7th Icomus)
A Critical Pragmatic Study of Sarcasms in American and British Interviews
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APDBN Rashid, 7th International Conference on Multidisciplinary Sciences (7th ICOMUS), 2021

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Publication Date
Fri Dec 22 2023
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Clinical Characteristics and Therapeutic Management of Osteogenesis Imperfecta in Iraqi Children
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Background: Osteogenesis imperfecta (OI) is a rare congenital condition that results in bone fragility, recurrent fractures, and various extra-skeletal manifestations. Currently, intravenous bisphosphonate is the mainstay of medical treatment in OI. Objective: To identify the effect of current management strategies on Iraqi children diagnosed with OI. Methods: A retrospective study enrolled OI patients who were registered in Central Child Teaching Hospital, Baghdad, Iraq, from January 2015 to December 2022. We enrolled confirmed OI cases (either clinically and/or radiologically) who received cyclic pamidronate therapy for at least 3 cycles. They neither received other types of bisphosphonates nor underwent surgical intervention. Res

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Publication Date
Tue May 01 2012
Journal Name
Iraqi Journal Of Physics
Detection of line shape parameters in normal and abnormal biological tissues
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Doppler broadening technique is suggested to monitor the development of tumours. It depends on the sensitivity of positronium (Ps) annihilation parameters to the sub- microstructural changes in biological tissues. This technique uses high resolution HpGe detector to measure the lineshape parameters (S and W) in normal mice's mammary tissues and adenocarcinoma mammary tissues as a function of tumour growth. The results demonstrate that the central parameter (S) decreases and the wing parameter (W) increases as the tumour grow. It is found that the S parameter changes considerably with the distribution of voids which are affected by the tumour development. Therefore the present technique can successfully be employed to monitor the developm

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Publication Date
Fri Dec 30 2011
Journal Name
Al-kindy College Medical Journal
Early and late Biliary Complications of Laparoscopic Cholecystectomy in Acute Cholecystitis
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Background: Laparoscopic cholecystectomy
has become the standard of care for the
elective management of cholelithiasis. Little
information exists, however, regarding the
appropriateness of this procedure in the setting
of acute symptomatology.
Objective: This study was designed to
evaluate the outcome of laparoscopic
cholecystectomy in acute and severe acute
cholecystitis based on early and late biliary
complications, their incidence and
management, and conversion rates to open
surgery.
Methods: A prospective study done between
April 2007 and November 2010, in the
department of general surgery, medical city
teaching hospital, Baghdad. Includes patients
with acute cholecystitis admitted f

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Publication Date
Thu Nov 01 2012
Journal Name
The Iraqi Postgraduate Medical Journal
Isolation and identification of Malassezia species in patients with pityriasis versicolor
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JM Karhoot, AA Noaimi, WF Ahmad, The Iraqi Postgraduate Medical Journal, 2012 - Cited by 7

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Study of total Immunoglobulin E and Eosinophil count in allergic disease
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The present study aimed to evaluate the levels of total immunoglobulin E and percentage count of eosinophil in some of allergic disease. Blood sample collected from 210 patients (110 female, 100 male) with allergic disease (allergic asthma, allergic rhinitis, and urticaria) their age between 10-70 years and 50 healthy control their age between 23-52 years. A highly significant (P<0.01) increase in the mean serum total IgE in patients with asthma (503.54 ± 63.49 IU/ml), Allergic rhinitis (442.77 ± 95.76 IU/ml) and urticaria (489.53 ± 69.68 IU/ml) as a compared with healthy controls (23.67 ± 5.81 IU/ml).There was a significant difference in percentage count of eosinophil in patients groups allergic asthma 4.37 ± 0.52% ,allergic rhinitis

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Publication Date
Thu Jun 30 2016
Journal Name
Al-kindy College Medical Journal
mmunohistochemical Identification And Quantification Of Brown Adipocytes In Human Adipose Tissue.
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Background: Obesity is a worldwide challenge and is closely
connected to many metabolic diseases. Two types of
adipose tissue, white adipose tissue (WAT) and brown
adipose tissue (BAT) have been identified. White fat cells
store chemical energy, brown adipocytes defend against
hypothermia, obesity and diabetes.
Objective: To localize and quantify brown adipocytes in
human subcutaneous (S) and visceral (V) adipose tissue by
histology and immunohistochemistry.
Type of the study: A cross –sectional study.
Methods: Adipose tissue was obtained from histopathology
specimens taken from ten patients, of different age, sex and
body mass index (BMI), undergoing surgery for different
pathologies

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Publication Date
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
Management of bile ducts injuries in gastroenterology and hepatology teaching hospital
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Background :The incidence of bile ducts injuries( BDI )has risen from) 0.1 to 0.2%( to) 0.4 to 0.6% ( between the era of open cholecystectomy( O C) and the age of laoaroscopic cholycystectomy( LC.) The aim of the study is to review the management and surgical outcome of the bile duct injuries in gastroenterology and hepatology teaching hospital .Methods: This study is Prospective, done in G.I.T hospital ,From January 2008 –to –February 2011, patients included in this study had prevouse history of cholecystectomy which followed by sign and symptoms of bile duct injures .Most patients have been reffered from other hospitals,supprting therapy were given to them and investigations performed to evaluate the the type of injureis ,minor inj

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