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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
Wed Apr 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The effect of Constructive Conflict on the Organizational Identification Applied Research in the Ministry of Planning
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This research deals with the effect of constructive conflict of the organizational identification .These relatively recent subjects have relative importance in the field of administration and they have strong effect in the success of organizations .The objective of this research is to detect the level of the constructive conflict and the organizational identification in the center of The Ministry of Planning. So, two major hypotheses were formulated The first are searched the correlation between the constructive conflict and the organizational identification and it emerged with four sub-hypotheses searched the correlation among every dimension of the constructive conflict with the organizational identification .The second major h

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Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of the Construction, Build, Operate and Transfer (B.O.T): Applied Research in Southern Cement State Company
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   Form of investment in infrastructure important factor to drive economic growth in any country, with the dwindling ability of governments to provide the necessary funds for such investments, emerged as a rising trend for private sector involvement in public projects and infrastructure, and one of these trends is the build-operate-transfer system (BOT), which commonly used in various developed and developing countries as one of the tools used in the implementation of these investments, as the private sector under this system design, finance, build and operate the project, and are re-administration of the state after a certain period under a contractual agreement between the parties of the contract. As this system provides majo

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Strategic control and its impact on the performance of the insurance company: Applied research in the Iraqi insurance company
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Abstract:

               The current research aims to demonstrate the relationship of correlation and influence between the independent variable strategic control through its dimensions represented by (organizational structure, human resources management, commitment to specialization, defining powers and responsibilities, values and integrity) and the dependent variable the performance of the insurance company, and the degree of arrangement of these dimensions according to their importance, as well as Detection of significant differences in the sample's response to the questionnaire paragraphs in the researched company, and the research problem

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The effect of sensory marketing in enhancing the mental image of the customer)Applied research(
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    The research aims to study the extent of the influence of the dimensions of sensory marketing on the perceptual mental image of customers, knowing the type of relationships that link the dimensions of sensory marketing with each other, no one from the researcher mentioned (as far as the researcher knows) the link between sensory marketing and mental image, from this point of view the main goal is determined, the effect of sensory marketing on the mental image taken from customers, as the research was conducted on a number of first-class restaurants represented (Chef City, Chili House, Mado, Fried Chicken Saj Alreef) and the research community was represented by the customers of the aforementioned restaurants, a

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Success Of The Project Management In light of the Learning Organization Characteristics field reserche for the opinion of simple of worker at the State Commission For Road and Bridge
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Abstract                                                                                                                       &nbsp

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Publication Date
Wed Jun 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Integrating the role of internal and external audit to ensure the success of the assessment methodSelf-General Authority of Taxation
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المقدمة

تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Cost technique based on ABCII specifications and its effect in the Implementation of contracting contracts: Applied research in Al-Mansour general company for construction contracting
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The problem of research was to identify after the use of cost technology based on specifications in the validity of determining and measuring the costs of the implementation of contracting, by applying to al-Mansour General Construction Contracting Company as an appropriate alternative to the traditional costing system currently adopted, which is characterized by many shortcomings and weaknesses Which has been reflected in the validity and integrity of the calculations. To solve this problem, the research was based on the premise that: (The application of cost technology based on specifications will result in calculating the cost of the product according to the specification required by the customer, to meet his wishes properly and witho

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Decent Work Impact in Enhancing Job Immersion/ An Applied Research in Labour and Vocational Training Directorate
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The research aims to identify decent work and its impact in enhancing job immersion. The questionnaire was adopted as a tool to analyze the sample responses of (81) workers to represent an estimated response rate of (88 per cent) out of the total population of (92) individuals. The research adopted descriptive-analytical approach, and reliability calculation, arithmetic means standard deviations, relative importance, and regression analysis adopted on SPSS v.25. The conclusion shows that there is a medium correlation between decent work and job immersion, and there is a low impact of decent work with its dimensions in job immersion; extract the most important acceptable components for job from the sample point of view about the o

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of digital finance in improving and enhancing financial inclusion: An applied research in the Iraqi banking system
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The research seeks to highlight the importance of digital finance in banking by providing financial and banking services and its role in improving the access of financial services to customers at the farthest possible point by using modern technology to finance their needs by granting them cash credits through electronic payment tools to facilitate them and shorten time and effort as well as Low cost, and this cannot be achieved without concerted efforts and the provision of basic infrastructure that includes connecting the Internet to all targeted areas, whether cities or rural areas, as well as distributing the largest possible number of ATMs and sending specialized teams to those areas that develop in customers the culture of digital

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of efficiency in the banking performance: An applied research in a sample of Iraqi private banks
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Abstract

The research stems from the problem that focuses on a number of questions. They are as follows:   What is the extent of interest in the topic of efficiency by the banks and their role in raising the efficiency of the banking business and its development?  Is the banking efficiency used in Iraqi banks clear and specific for the Iraqi banking sector? How the banking sector efficiency is measured and what are the approaches adopted in determining the banking inputs and outputs? What is the level of efficiency in the research sample of the banks and what are the causes of its decline or rise in private banks individually and in the Iraqi banking sector in general?

 The re

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