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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
Sun Sep 15 2019
Journal Name
Route Education And Social Science Journal
The influence of textual and visual reading on EFL Iraqi students' comprehension
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Reading roles as the third skill in the range of English as a Foreign Language (EFL) learning. Although the capability of reading in both academic and non-academic texts is assessed on standardized tests, few of oral interpretation of written language excludes images from estimating literary knowledge. This paper highlights strategies of reading comprehension and visual literacy. It aims to investigate either textual or visual reading in EFL can make an impact on students' comprehension. The effective use of visuals changes instructing reading comprehension recently.The imagery-text model can affect developing reading comprehension and enhancing intellectual thinking. The study hypothesizes that there is no relationship between reading and

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Publication Date
Sun Jan 01 2023
Journal Name
Communications In Mathematical Biology And Neuroscience
The dynamics of a delayed ecological model with predator refuge and cannibalism
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This study has contributed to understanding a delayed prey-predator system involving cannibalism. The system is assumed to use the Holling type II functional response to describe the consuming process and incorporates the predator’s refuge against the cannibalism process. The characteristics of the solution are discussed. All potential equilibrium points have been identified. All equilibrium points’ local stability analyses for all time delay values are investigated. The system exhibits a Hopf bifurcation at the coexistence equilibrium, which is further demonstrated. The center manifold and normal form theorems for functional differential equations are then used to establish the direction of Hopf bifurcation and the stability of the per

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Publication Date
Wed May 24 2023
Journal Name
College Of Islamic Sciences
Manifestation, implicitness, and the interaction of Quranic discourse systems - a stylistic study
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Stylistics represents a modern approach in understanding the literary text through the linguistic patterns that form it. The distinctive phenomena that the text includes constitute special features in it. As well as exploring its aesthetic aspects through description and analysis at the same time. The close link between stylistics and linguistics made stylistics occupy a prominent place in modern literary criticism.
In this regard, we do not want to dwell on the different directions of stylistics. Rather, we will prolong the discussion in the study of the style as a (deviation. Aversion) from the original. Because this trend plays on the chord of the paradox between the surface structure and the deep structure, especially when the sur

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Publication Date
Tue Apr 01 2014
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Relationship between the microorganisms isolated from septicemic neonates and place of delivery
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Background: Neonatal septicemia is a significant cause of morbidity and mortality worldwide especially so in developing countries. To reduce the mortality caused by neonatal septicemia, it became vital to diagnose it as soon as possible and treat with administration of appropriate antibiotics.Objective: To study the relationship between themicroorganisms isolated from septicemic neonates with place of delivery.Patients and Methods: Blood sample was obtained from 76 neonates (50 of them are born in Baghdad teaching hospital (Inborn), 26 of the babies are born at home or in Al-Elwya teaching hospital (out born) ,the laboratory diagnosis for the out born patients done in the same hospital(Al-Elwya teaching hospital .The aged of the neo

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Publication Date
Sun Jun 30 2024
Journal Name
Anbar Journal Of Agricultural Sciences
TEST AND STUDY THE WORK EFFICIENCY OF LOCALLY MANUFACTURED PALM SERVICE EQUIPMENT
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A hydraulic platform was manufactured to serve palm trees and to enhance palm tree services, with a height of 12 meters, by the General Company for Hydraulic Industries, one of the Ministry of Industry's formations. This platform was tested in the field after being manufactured according to a randomized complete block design using split-split plots with three factors. The first factor represented the shape of the orchard land, with two levels (flat land and uneven land), serving as the main plots. The second factor had three levels representing palm tree heights (4, 8, and 12 meters), which served as the sub-plots. The third factor was the palm tree services, represented at three levels (pruning, pollination, and harvesting), with each trea

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Publication Date
Tue Jun 01 2021
Journal Name
Iop Conf. Series: Materials Science And Engineering
Enhancing the mechanical properties of lightweight concrete using mono and hybrid fibers
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Abstract<p>This investigation aims to study some properties of lightweight aggregate concrete reinforced by mono or hybrid fibers of different sizes and types. In this research, the considered lightweight aggregate was Light Expanded Clay Aggregate while the adopted fibers included hooked, straight, polypropylene, and glass. Eleven lightweight concrete mixes were considered, These mixes comprised of; one plain concrete mix (without fibers), two reinforced concrete mixtures of mono fiber (hooked or straight fibers), six reinforced concrete mixtures of double hybrid fibers, and two reinforced concrete mixtures of triple hybrid fibers. Hardened concrete properties were investigated in this study. G</p> ... Show More
Publication Date
Mon Jan 15 2018
Journal Name
International Journal Of Science And Research (ijsr)
Production a Digital Map with the Aid of Total Station and (GIS)
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Geographic information system (GIS) is utilized in a variety of tasks such as, resource management, urban planning, emergency planning in case of accident, and rapid response etc. The aim of this study is to produce a digital map with the aid of GIS and a survey data. A survey data is conducted with Total Station technique on sanitary planning positions. The campus of Baghdad University is chosen to test the execution and accuracy of the results for sewer manholes locations. During the field survey, Total Station (Nikon Nivo) is used to identify the 3-D coordinates for each location. Finally, Geographical Information System (GIS) are utilized to present the digital map of the network sewer pipe line to the end users. Although Geographic Inf

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Publication Date
Sun Nov 01 2020
Journal Name
Journal Of Physics: Conference Series
The Preparing and Characterization of Nanocomposite (PTh/SWCNT) for NO2 Gas Sensing
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We prepared polythiophene (PTH) with single wall carbon nanotube (SWCNT) nanocomposite thin films for Nitrogen dioxide (NO2) gas sensing applications. Thin films were synthesized via electrochemical polymerization method onto (Indium tin oxide) ITO coated glass substrate of thiophene monomer with magnesium perchlorate and different concentration from SWCNT (0.012 and 0.016) % in the presence130mL of Acetonitrile used. X-ray diffraction (XRD), Field Emission Scanning Electron microscopy (FE-SEM), Atomic Force Microscope (AFM) and Fourier Transform Infrared Spectroscopy (FT-IR) were used to characterized these nanocomposite thin films. The response of these nanocomposite for NO2 gas was evaluated via monitoring the change

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
The communication effectiveness of designing and producing digital newspapers associated with infographics
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As a result of the developments that occurred in technological and digital technologies, which had a fundamental role in changing the paths of science, including the sciences of communication and the art of design, especially since these developments were the result of the information revolution, which called for the need to find alternatives that contribute to organizing presentations of information and texts in accordance with the manufacture of constructive content to deliver A communication message for the recipient to achieve culture and communication together, as it has become necessary to employ technical and digital developments in organizing that information according to the rules and laws of design and producing newspapers asso

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Publication Date
Thu Jan 03 2008
Journal Name
Kufa Med. Journal
Synrgistic Activity of Peganum Harmala Extract and Pentostam on the Leishmania Donovania
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