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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
Sat Jan 28 2012
Journal Name
Rafidain Journal Of Science
Photodynamic Effect on Photosensitized Candida albicans with Hematoporphyrin Derivative Using Low Power Diode Laser In Vitro
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Publication Date
Sat Sep 01 2018
Journal Name
J Indian Soc Periodontol.
Osteoporosis effect on posterior mandible in preimplanted area for postmenopausal females using cone-beam computed tomography
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Scopus
Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
L’imaginaire de l’épidémie dans La Peste d’Albert Camus et Le Choléra de Nazik al-Malaika The Imagination of Epidemic in Alber Kamo's Novel " Plague" and Nazik Al-Malaekah's poem "Cholera"
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The present study deals with the story of Epidemic in two literary works issued in the same year (1947). One of them is a novel titled "Plague" written by the French writer Alber Kamo, the second is a poem of the Iraqi poetess Nazik Al-Malaekah. The research reflects a contrastive study of the war vision in the two works as both writers used science to serve literature by using Epidemic as a metaphor to refer to the dangers that the societies faced.

The problem of the present research lies in answering the question about the reason that makes the two writers use metaphor while narrating the issues of the society instead of mentioning them directly and illuminate what implications do the narrative style of Epidemic story have and

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Publication Date
Wed May 01 2019
Journal Name
Iop Conference Series: Materials Science And Engineering
The city’s ecological applications and standards in ALAMARA city
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Abstract<p>In the last period there have been rapid developments and increased interest in the integration of the environment into urban planning. It has occupied a large part of the world’s most economically and economically important concerns, emphasizing the need to adopt the concepts of green urban construction as a basis for future cities. Both human and nature to continue and stay. Hence, the importance of research in building a base on the planning and design principles of the eco-friendly city for the purpose of local adoption”, thus facing the problem of” lack of application of knowledge on the basis of planning and design eco-friendly city. The hypothesis that “the development </p> ... Show More
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Publication Date
Sun Mar 15 2020
Journal Name
International Journal Of Innovation, Creativity And Change
Sublimation and the New Culture in August Wilson's Fences
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August Wilson’s major concern is to communicate the African American cultural awareness; to establish a counter-culture based on self-confidence and assertiveness. He advocates an encouraging attitude to elevate the African Americans’ spiritual consciousness and to teach them how to sublimate their aims in life. He aspires to win the everlasting battle against racial discrimination, oppression, injustice, and identity confusion. Sublimation, as a defense mechanism, will be Wilson’s new ammunition to re-read and to re-interpret the psychic constitution of his people, to help them get out of their self-imposed fences and this is the core of Wilson’s new culture. Sublimation is the process in which the psyche directs the negative drive

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Publication Date
Thu Feb 02 2023
Journal Name
Journal Of The College Of Basic Education
Context and conveying meaning in the Iraqi theatrical show
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يشكل السياق جانبا مهماً في فهم الخطاب والمقصود هنا العرض المسرحي، من خلال ما يمده السياق للمتلقي من مؤشرات، يتم الاعتماد عليها في استكمال المعنى الظاهر بالمعنى المستتر، فالسياق يعتمد في الاصل على المحيط المادي الاجتماعي الذي يتم فيه التواصل وفيه يتعرف المرسل والمتلقي أحدهما على الآخر وتتبلور الصورة التي يحملها الطرفان أحدهما عن الآخر، الى جانب كونه يمثل الاحداث التي سبق لهما أن عاشاها والتبادل القولي

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Publication Date
Sun Nov 01 2020
Journal Name
The Iraqi Journal For Information And Documentation Studies
Smart Libraries and Their Applications in The Arab World
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The main aim of conducting this research is to identify the applications of Smart libraries in the Arab world. The Researcher relied on the documentary and Survey approach to collect information and data through the Internet, and to get to know these libraries. Then the Research came in three sections dealing with the first topic: The general framework of the study. The second topic deals with: introducing Smart libraries and indicating their types and characteristics. The Third topic dealt with the requirements of Smart libraries'application by identifying the basic components of it (Smart building, Smart Librarian , Smart devices, systems and software, Smart information sources,and Smart beneficiaries), and dealt with Smart libraries appl

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
Sculptural Formation in the Third Millennium: Styles and Trends
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The research studies the sculptural formation in the third millennium: styles and trends, by taking the most important results of sculpture in the third millennium. The problem of the research is to search for the new sculptural formation in what it constitutes of social and human importance, and what are the important factors in forming the   contemporary sculptural structure, and what is the mechanism of showing and producing the new formation. The research requires the study of the most important thing that the (sculptural formation in the third millennium styles and trends) represents. The importance of research depends on the importance of the sculptural formation after the twentieth century and the importance that the for

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Publication Date
Fri May 26 2023
Journal Name
Journal Of Islamic Thought And Civilization
Undermining the Familiar and Embodiment Content in Arabic Calligraphy
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Contrary to deconstruction and its destructive pursuit, the concept of undermining the familiar seeks to refute the constants and its known limitations. It is done through the process of receiving and what is imposed by the formation of the word or text or the structural and design structure in general, along with the Arabic calligraphy in particular. This is based on the recipient's understanding and interpretation of the dual phenomenon and the content's manifestation. More accurately, the disclosure of its reality through its expressive phenomenology; for that sake, the research was devoted to studying “undermining the familiar and embodiment content in Arabic calligraphy” including four chapters. The first chapter comprised

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Design and Simulation of Optical Element Use in Solid State Blue Laser Source
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Solid state blue laser source is a solid state laser include generation of IR laser light 1064 nm and companied with other wavelength 810 nm that invented from other active medium (Tm:ZBLAN) and non-linear crystal (CLBO) are used to generate fourth harmonic of the resultant wavelength 1874 nm that is blue laser light of 460nm. Several optical component have been designed by multilayer dielectric structure and anti reflection coating analysis. By using MATLAB soft ware, the simulation done and used the following non linear material (ZrO2, HfO2, MgO, SiO, Ta2O5 CaF2) and other linear material (ZnO, MgF2, GaAs, AlAs, BaF2, LiF, TiO2) as coating material. The result showed that as more quarter wave layers are added to the structure, the refl

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