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
Wed Mar 01 2023
Journal Name
Al-khwarizmi Engineering Journal
Yearly Energy, Exergy, and Environmental (3E) Analyses of A Photovoltaic Thermal Module and Solar Thermal Collector in Series
...Show More Authors

The annual performance of a hybrid system of a flat plate photovoltaic thermal system and a solar thermal collector (PVT/ST) is numerically analyzed from the energy, exergy, and environmental (CO2 reduction) viewpoints. This system can produce electricity and thermal power simultaneously, with higher thermal power and exergy compared to conventional photovoltaic thermal systems. For this purpose, a 3D transient numerical model is developed for investigating the system's performance in four main steps: (1) investigating the effects of the mass flow rate of the working fluid (20 to 50 kg/h) on the temperature behavior and thermodynamic performance of the system, (2) studying the impacts of using glass covers on the different parts of the s

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Iraqi Journal Of Veterinary Sciences
Risk factors assessment and antimicrobial resistance of Salmonella isolates from apparently healthy and diarrheal dogs in Baghdad, Iraq
...Show More Authors

View Publication
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Wed Oct 22 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Oro-facial manifestations, oxidative stress marker and antioxidant in serum and saliva of patients with Beta thalassemia major
...Show More Authors

Background: Beta thalassemia is a typically autosomal recessive form of severe anemia which is caused by an imbalance of two types of protein (alpha and beta) subunits of hemoglobin. Oxidative stress imbalance is the equilibrium between pro-oxidant\antioxidant statuses in cellular system, which results in damaging the cells. Antioxidant is a chemical that delays the start or slows the rate of lipid oxidation reaction and it play a very important role in the body defense system against reactive oxygen species. The aims of this study were to recorded the oro-facial manifestations in beta thalassemic patients and assess the oxidative stress marker malondialdehyde in serum and salivs and their role in the pathogenesis of beta thalassemia and ev

... Show More
View Publication Preview PDF
Publication Date
Thu Jun 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Assessment Of Vascular And Lymphatic Vessels Density In Benign Vascular Lesions Using CD34 And D2-40 Immunohistochemical Markers
...Show More Authors

Background: Vascular tumors and malformations, comprising a broad category of lesions often referred to as vascular anomalies. Hemangioma, represents a variety of vascular lesions (both malformations and tumor), while lobular capillary hemangioma is a common vascular lesion of the skin and mucous membranes that occurs mainly in children and young adults. Lymphangiomas are malformations of the lymphatic system. At the level of light microscopy the small lymphatics vessels may be similar to capillaries and sometimes are only tentatively identified by the nature of their contents or by immunohistochemical staining procedure. This study aimed to assess the vascular and lymphatic vessels density in benign vascular lesions using CD34 and D2-40 im

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Aug 02 2021
Journal Name
International Journal Of Dental Hygiene
Efficacy of erythritol powder air‐polishing in active and supportive periodontal therapy: A systematic review and meta‐analysis
...Show More Authors
Abstract<sec><title>Objective

This systematic review aimed to analyse available evidence to answer two focused questions about the efficacy of erythritol powder air‐polishing (EPAP) (i) as an adjunctive during active periodontal therapy (APT) and (ii) as an alternative to hand/ultrasonic instrumentation during supportive periodontal therapy (SPT). Additionally, microbiological outcomes and patient's comfort/perceptions were assessed as secondary outcomes.

Methods

PubMed, Cochrane and Medline were searched for relevant articles published before February 2021 following PRISMA guidelines. The search was conducted by three indep

... Show More
View Publication
Scopus (18)
Crossref (18)
Scopus Clarivate Crossref
Publication Date
Sat May 01 2021
Journal Name
European Journal Of General Dentistry
Assessment of Serum Interleukin-1β and Interleukin-6 Levels in Patients with Chronic Periodontitis and Coronary Heart Disease
...Show More Authors
Abstract<p> Objective The aim of this study was to assess whether serum cytokine levels correlate with clinical periodontal parameters in health or disease.</p><p> Materials and Methods Male subjects (40–60 years) with CP (n = 30), CP + CHD (n = 30), and healthy controls (n = 20) had plaque index (PLI), gingival index (GI), bleeding on probing, probing pocket depth (PPD), and clinical attachment level (CAL) evaluated. Serum IL-1β and IL-6 levels were quantified using enzyme-linked immunosorbent assay.</p><p> Results PLI, GI, PPD, and CAL were significantly higher in patients with CP + CHD compared to those with CP. Serum levels of IL-1β and IL-6 were also si</p> ... Show More
View Publication
Scopus (11)
Crossref (13)
Scopus Crossref
Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Philosophical Framework To Intellectual Capital Readiness in Iraqi Organizations
...Show More Authors

           This research aim to present theoretical and philosophical framework regards topic of intellectual capital readiness in Iraqi universities. That is, by using strategic map in balanced score card of Norton and Kaplan (2004). This research discusses theoretical content for three main aspects reflect in its nature elements of intellectual capital readiness in organizations. This includes human capital readiness, information capital readiness and organizational capital readiness. To clear each element, the authors relay on mechanism to determine gape per element of intellectual capital elements.

View Publication Preview PDF
Crossref
Publication Date
Sun Jan 01 2006
Journal Name
Journal Of The College Of Languages (jcl)
Analyse der Hauptgestalten in Wielands Roman Geschichte des Agathon
...Show More Authors

Wielands Hauptwerk die Geschichte des Agathon (1766/73,1794) ist

der wichtigste Roman der Aufklärungsepoche (1720-1785). Die Verlegung der

Handlung in die Antike widerspiegelt die kulturelle Blüte der vorbildhaften Zeit

zwischen 5. und 4. Jhd. v. Chr.

Beim Lesen des Romans findet man unzählige (über 70) Namen aus der

Antike; von Herrschern, Strategen, Philosophen, Dichtern, Künstlern . . . etc,

woüber man unbedingt informiert werden muss, um deren Zusammenhang in der

Geschichte zu verstehen. Vorübergehend erwähnte Personennamen gibt Wieland

meistens als Beispiel für eine Situation oder ein Verhalten. Dies gab mir den

Anstoß, die wichtigsten Figuren

... Show More
View Publication Preview PDF
Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Opportunities for establishing business incubators in IraqTo support microenterprises
...Show More Authors

Business incubator is a new effective mechanism in developing small projects through its introductions of a new integral system of services. It aims at supporting and developing making new projects. Hence, there is a big number of factors that are interrelated in the processes of preparation for those projects. Those factors are: organizing the incubator and the market available for the projects attached to them and the work programs which will have to be implemented. Those small projects represent more than 98% of the total work institutions in the world. Also it has become responsible for a ration reaching half of the national output of those countries. These projects have created between 40 to 80% of job opportunities availabl

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun May 10 2015
Journal Name
Al-academy
Symmetry in designs clothing fabrics: تيجانية عدنان عبد الرحمن
...Show More Authors

The art of designing clothing fabrics is a multidisciplinary design important and difficult because it is linked to man and his personality and his tastes and habits and behavior being is a form of creative expression here came the problem of the research , which are summarized by asking the following: Is the similar role in the designs of clothing fabrics The second chapter included two themes design fabrics the symmetry in the design of fabrics the third chapter included research procedures adopted descriptive analytical method to reach the goals of the research and consisted of the research community (9) models of the designs fabrics Iraqi either the research sample was selected (5) models of society current search and search tool Vtm

... Show More
View Publication Preview PDF
Crossref