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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 Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
The Level of Congruence between Teachers' Methodological Expectations and Students' Attitudes towards these Expectations
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Abstract

The aim of this research is to identify the general level of teachers’ curriculum expectations in (geography subject as a model), as well as the significance of the difference in the level of teachers’ curriculum expectations in light of the gender variables (male, female), the years of service (10 years or less - more than 10 years), the level of attitudes of fourth-grade literary students towards geography, the level of congruence between teachers’ curriculum expectations and the attitudes of fourth-grade literary students towards geography in light of the variables, the general level of congruence and the level of congruence between teachers’ curriculum expectations and the attitudes of studen

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Publication Date
Tue Mar 31 2015
Journal Name
Al-khwarizmi Engineering Journal
Experimental Study of the Thermal Diffusivity and Heat Capacity Concerning Some Duplex Stainless Steel
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Abstract

In the present work, thermal diffusivity and heat capacity measurements have been investigated in temperature range between RT and 1473 K for different duplex stainless steel supplied by Outokumpu Stainless AB, Sweden. The purpose of this study is to get a reliable thermophysical data of these alloys and to study the effect of microstructure on the thermal diffusivity and heat capacity value. Results show the ferrite content in the duplex stainless steel increased with temperature at equilibrium state. On the other hand, ferrite content increased with increasing Cr/Ni ratio and there is no significant effect of ferrite content on the thermal diffusivity value at room temperature. Furthermore, the heat capacity of all sam

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Publication Date
Wed Feb 05 2003
Journal Name
. Sc. Conf. Of The College 5th Of Eng. Univ. Of Baghdad 2003
COMPUTATIONAL AND EXPERIMENTAL INVESTIGATION OF THE AERODYNAMIC CHARACTERISTICS FOR A FORWARD SWEPT WING AIRCRAFT
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The aerodynamic characteristics of the forward swept wing aircraft have been studied theoretically and experimentally. Low order panel method with the Dirichlet boundary condition have been used to solve the case of the steady, inviscid and compressible flow. Experimentally, a model was manufactured from wood to carry out the tests. The primary objective of the experimental work was the measurements of the wake dimensions and orientation, velocity defect along the wake and the wake thickness. A blower type low speed (open jet) wind tunnel was used in the experimental work. The mean velocity at the test section was (9.3 m/s) and the Reynolds number based on the mean aerodynamic chord and the mean velocity was (0.46x105). The measurements sho

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Publication Date
Fri May 25 2018
Journal Name
Open Public Health Journal
Comparative Study on the Clinicopathological Profiles of Breast Cancer Among Iraqi and British Patients
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Background: Breast cancer is the most common cancer in Iraq and the United Kingdom. While the disease is frequently diagnosed among middleaged Iraqi women at advanced stages accounting for the second cause of cancer-related deaths, breast cancer often affects elderly British women yielding the highest survival of all registered malignancies in the UK. Objective: To compare the clinical and pathological profiles of breast cancer among Iraqi and British women; correlating age at diagnosis with the tumor characteristics, receptor-defined biomarkers and phenotype patterns. Methods: This comparative retrospective study included the clinical and pathological characteristics of (1,940) consecutive female patients who were diagnosed with invasive b

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Publication Date
Fri Feb 28 2020
Journal Name
Journal Of Research On The Lepidoptera
Description of New Iraqi Spider Ananeon Howardensis (Arachnida: Salticidae) and the Prey Capture Method
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Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Some Estimation for the Parameters and Hazard Function of Kummer Beta Generalized Normal Distribution
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Transforming the common normal distribution through the generated Kummer Beta model to the Kummer Beta Generalized Normal Distribution (KBGND) had been achieved. Then, estimating the distribution parameters and hazard function using the MLE method, and improving these estimations by employing the genetic algorithm. Simulation is used by assuming a number of models and different sample sizes. The main finding was that the common maximum likelihood (MLE) method is the best in estimating the parameters of the Kummer Beta Generalized Normal Distribution (KBGND) compared to the common maximum likelihood according to Mean Squares Error (MSE) and Mean squares Error Integral (IMSE) criteria in estimating the hazard function. While the pr

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Publication Date
Tue Feb 21 2017
Journal Name
Biomechanics And Modeling In Mechanobiology
A novel method for non-invasively detecting the severity and location of aortic aneurysms
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The influence of an aortic aneurysm on blood flow waveforms is well established, but how to exploit this link for diagnostic purposes still remains challenging. This work uses a combination of experimental and computational modelling to study how aneurysms of various size affect the waveforms. Experimental studies are carried out on fusiform-type aneurysm models, and a comparison of results with those from a one-dimensional fluid–structure interaction model shows close agreement. Further mathematical analysis of these results allows the definition of several indicators that characterize the impact of an aneurysm on waveforms. These indicators are then further studied in a computational model of a systemic blood flow network. This demonstr

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Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
The Association of Prothrombin Gene Mutations and Cytomegalovirus Infection with Abortion Among Iraqi Women
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Abortion is categorized as the termination of conception caused by the failure or removal of the embryo from the uterus before the conclusion of pregnancy. Microorganisms and genetic factors are two of the many factors associated with abortion. Cytomegalovirus is a widespread congenital virus infection pathogen that affects a wide variety of people. The prothrombin gene is one of the essential causes that trigger blood clotting and the function of abortion women, therefore the aim of the study is to detect and associate Cytomegalovirus and prothrombin gene mutation (Gene ID: 14061 in NCBI) with abortion through genetic and immunological methods. Five ml of whole blood was collected from an intravenous puncture and divided into two tubes,

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Publication Date
Sun Mar 06 2011
Journal Name
Baghdad Science Journal
The influence of Packed Cells Volume (PCV) and Temperature on Erythrocytes Sedimentation Rate (ESR)
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Erythrocytes aggregation is an important physiological phenomenon in the circulation of blood, and is a basic characteristic of normal blood that plays a major role in cardiovascular system especially in the microcirculation. Blood samples have been taken from (30) volunteers (15 male, and 15 female), their ages (20-30) years. The Erythrocytes Sedimentation Rate (ESR) for those subjects was measured at different Packed Cells Volume (PCV) (10%-25%), and also it was measured at different temperature (10oC-25oC). The results show that there was a highly significant decrease (P<0.01) in ESR when the PCV increase and a highly significant increase (P<0.01) in ESR when the temperatures increase. The conclusion from these results is that the ESR va

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Publication Date
Sun Mar 25 2018
Journal Name
Biomedical And Pharmacology Journal
Comparing the Impact Strength and Transverse Flexure Strength of Three Different Dentures Base Materials
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