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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
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
In vivo evaluation the efficiency of nitazoxanide with cationic Gemini surfactant on Cryptosporidiosis
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Infection with cryptosporidiosis endangers the lives of many people with immunodeficiency, especially HIV patients. Nitazoxanide is one of the main therapeutic drugs used to treat cryptosporidiosis. However, it is poorly soluble in water, which restricts its usefulness and efficacy in immunocompromised patients. Surfactants have an amphiphilic character which indicates their ability to improve the water solubility of the hydrophobic drugs. Our research concerns the synthesis of new cationic Gemini surfactants that have the ability to improve the solubility of the drug Nanazoxide. So, we synthesized cationic Gemini surfactants. N1,N1,N3,N3-tetramethyl-N1,N3-bis(2-octadecanamidoethyl)propane-1,3-diaminium bromide (CGSPS18) and 2,2‘-(etha

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Partnership between Public-Private secters between legislation and practice in IRAQ
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The topic of the partnership between the public and private sectors with great interest by researchers around the world after making sure that the process of economic and social development depends on a combination of resources and energies and expertise of both the public and private sectors in the creation and operation of the various projects , the economic development of the growing proved the failure of both sectors in achieving greater economic growth Klaaly separately in many countries , especially developing countries with a socialist approach , led one way or another to adopt most of the countries economic reform programs promoted by international organizations and institutions ( such as the IMF and the World Bank ) of i

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Publication Date
Sun Dec 01 2019
Journal Name
2019 Ieee Asia-pacific Conference On Computer Science And Data Engineering (csde)
Effect of Clay Content on Performance of a Crushed Rock Mix
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Publication Date
Wed Aug 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Calcium On Barley Tolerance To Increased Concentration Of NaCl
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       This study was conducted to the college of education ( Ibn Al- Haitham ) – University of Baghdad ( 2001 – 2002 ) to evaluate the barley ( Hordeum vulgare L. ) response to effect of salinity  and salinity with calcium in the growth medium . Seed germination was carried out in petridishs by using the nutrient solution of Arnon and Hoagland containing different concentrations of NaCl ( 0,50,100 and 150 mM ) and these  concentrations with 5mM calcium  sulfate . Plant growth was continued in hydroponic culture in green house for 4 weeks .       Results showed that salinity caused a decrease in the percentage of germination, plant growth ,  pro

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Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Physics
Effect of Pb dopant On A.C mechanism of ZnS thin films
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Vacuum evaporation technique was used to prepare pure and doped ZnS:Pb thin films at10% atomic weight of Pb element onto glass substrates at room temperature for 200 nm thickness. Effect of doping on a.c electrical properties such as, a.c conductivity, real, and imaginary parts of dielectric constant within frequency range (10 KHz - 10 MHz) are measured. The frequency dependence of a.c conductivity is matched with correlated barrier hoping especially at higher frequency. Effect of doping on behavior of a.c mechanism within temperature range 298-473 K was studied.

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Publication Date
Mon Jan 01 2018
Journal Name
Ournal Of Advanced Research In Dynamical And Control System
Effect of magnetic field on peristaltic transport of bingham plastic fluid
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Scopus
Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Effect of Orthodontic Force on Salivary Levels of Lactate Dehydrogenase Enzyme
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Orthodontic tooth movement is characterized by tissue reactions, which consist of an inflammatory response in periodontal ligament and followed by bone remodeling in the periodontium depending on the forces applied. These processes trigger the secretion of various proteins and enzymes into the saliva. The purpose of this study was to evaluate the activity of the lactate dehydrogenase (LDH) in saliva during orthodontic tooth movement using different magnitude of continuous orthodontic forces. Thirty orthodontic patients (12 males and 18 females) with ages 17-23 years with class II division I malocclusion all requiring bilateral maxillary first premolar extractions. Those patients were randomly divided into 3 groups according to the magnitude

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Publication Date
Mon Nov 01 2021
Journal Name
Journal Of Engineering
Effect of Fly Ash on Some Properties of Reactive Powder Concrete
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To achieve sustainability in the field of civil engineering, there has become a great interest in developing reactive powder concrete RPC through the use of environmentally friendly materials to reduce the release of CO2 gas produced from cement factories as well as contribute to the recycling of industrial wastes that have a great impact on environmental pollution.

In this study, reactive powder concrete was prepared using total binder content of 800 kg/m3, water to binder ratio (0.275), and micro steel fibers  1% by volume of concrete. The experimental program included replacing fly ash with (8, 12, 16) % by cement weight to find the optimal ratio, which achieved the best mechanical proper

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Effect of thickness on optical properties of pure Epoxy Resin plates
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In this study, Epoxy Resin plates was prepared by mixing epoxy(A) and hardner(B)with ratio(A:B) (3:1) with different thickness (0.3-0.96)cm. The effect of thickness on optical properties have been studied (absorption ,transmission ,reflectance) also the optical constant were found like (absorption coefficient, extenuation coefficient and refraction index) for all of the prepared plates. The results have shown that by increasing the thickness of plates., the absorption intensity increase in which at plates thickness (0.3-0.96)cm the absorption intensity were(1.54-1.43) respectively, and since absorption peak for epoxy occur in ultraviolet region and exactly at wavelength(368)nm and energy gap(Eg=3.05 eV) thus their good transmittance in the

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Crossref
Publication Date
Wed May 29 2019
Journal Name
Iraqi Journal Of Physics
Effect of thickness on structural properties of BixSb2-xTe3 thin films
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BixSb2-xTe3 alloys with different ratios of Bi (x=0, 0.1, 0.3, 0.5, and 2) have been prepared, Thin films of these alloys were prepared using thermal evaporation method under vacuum of 10-5 Torr on glass substrates at room temperature with different deposition rate (0.16, 0.5, 0.83) nm/sec for thickness (100, 300, 500) respectively. The X–ray diffraction measurements for BixSb2-xTe3 bulk and thin films indicate the polycrystalline structure with a strong intensity of peak of plane (015) preferred orientation with additional peaks, (0015) and (1010 ) reflections planes, which is meaning that all films present a very good texture along the (015) plane axis at different intensities for each thin film for different thickness. AFM measureme

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