Tax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways are secondary ways helping in rejection of tax declaration, the scientific application becomes contravention of the law where the tax declaration and its procedures transform to a secondary method effecting the tax obligation negatively and leading to the expansion of tax evasion beside that the is weakness in the procedures of taxation and in following up by the units which in charge of their achievement all this lead us to the following question! Are the adopted procedures of taxation of true income and its resources achieved their role to restrict the tax erosion? So, this study aims at shading the light on the theoretical framework of the tax declaration adopting in the tax state institution and its place among the different assessment methods, discussing the procedures of taxation depending on the income tax low, their abilities in retracting the tax evasion and the level of implementing of them by the responsible units, observing the weakness points, clearing the indicators of assessment and putting the solutions to treat them. The result of this study show that there are some weakness points in the procedures of taxation adopting by the responsible units in implementing them in the brings of the institution and in the process of following up by the department of vocational and merchandise works. The study concludes some of suggestions basing on the scientific and theoretical conclusions among of them focusing on suitability of the tax procedure and don’t depending on the traditional desk inspection but trying to widen its field to include observation of the taxable person's records in their places of work .
Abstract
Objectives: To find out the association between enhancing learning needs and demographic characteristic of (gender, education level and age).
Methods: This study was conducted on purposive sample was selected to obtain representative and accurate data consisting of (90) patients who are in a peroid of recovering from myocardial infarction at Missan Center for Cardiac Diseases and Surgery, (10) patients were excluded for the pilot study, Data were analyzed using descriptive statistical data analysis approach of frequency, percentage, and analysis of variance (ANOVA).
Results: The study finding shows, there was sign
... Show MoreThe precursor [W] [2-(2-(naphthalen-5-yl) diazenyl)-4-amino-3-hydroxynaphthalene-1sulfonic acid] was synthesized from reaction of diazonium salt with 1-amino-2-naphtol-4sulfonic acid. Then the tridentate Schiff base ligand type ONO was synthesized from the reaction of the precursor with salicyaldehyde in 1:1 mole ratio to produce the ligand H2L [2-(2-(naphthalen5-yl) diazenyl)-4-(2-hydroxynaphthalen-3-yl)methyleneamino)-3-hydroxy salicyalene-1-sulfonic acid],the reaction achieved in methanol as a solvent under reflux. Spectroscopic methods IR, U.V, 1H,13C-NMR was used to characterize the ligand. Complexes of [CrIII, CoII, NiII and CdII] ions were also prepared through reaction of ligand with metal salts in 2:1 mole ratio at reflux,
... Show MorePoly [N-(1, 3-thiazo-2yl)]maleamic acid synthesized from corresponding monomer N-(1, 3-thiazo-2yl)maleamic acid (NTM) by using the process of electrochemical polymerization in aqueous solution at room temperature. The structure of the polymeric layer generated on the surface of (Low Carbon Steel (L.C.S)) (working electrode) was investigated by Fourier Transmission Infrared [FT-IR] and a scanning electron microscope [SEM]. The anticorrosion ability of a polymeric layer on low carbon steel (L.C.S) was investigated using a method of electrochemical polarization at temperatures ranging from (293 to 323) K, in a 3.50 percent NaCl solution. The activation parameters, both kinetic and thermodynamic for the L.C.S corrosion process were
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The aerial part of Ephedra foliata Family Ephedraceae have long been used in traditional medicine and now Ephedra species have medicinal, ecological, and commercial value. The variety of pharmacological actions of this plant is due to its chemical constituents. Ephedrine and
related alkaloids; are the newly potential medicinal value of Ephedra supplements for weight loss or performance improvement. Other pharmacological actions like antibacterial and antifungal effects of the phenolic acid compounds, the immunosuppressive action of the polysaccharides, and the antitumor action of flavonoids. The genus of this plant wildly distributed t
Two rapid, simpleand sensitive flow injection methods were developed for the estimation of metronidazole (MRZ) in pharmaceutical formulations. The proposed methods were based on charge transfer reaction between metol (N-methyl-p-aminophenol sulfate) as a π-acceptorand reduced MRZ as an n-donor to produce a blue colored chargetransfer complex. Method A depends on the reaction of reduced MRZ with metol (MT) in the presence of NaIO4 using two lines manifold to form blue colored product exhibiting absorption maxima at 700 nm.While method B depends on charge transfer reaction of reduced MRZ with MT in presence of a solid phase reactorcontainingfixedFePO4 on cellulose acetateusing reverse flow
... Show MoreIn present work, new tetra-dentate ligand, titled 3,5-bis ((E)-5-Bromo-2-hydroxy benzylidene amino) benzoic acid (H3L), was prepared via an acid-catalyzed condensation process. New four metallic ligand complexes with Co(II), Ni(II), Cu(II) and Zn(II) ions, were also prepared from the refluxing of equivalent moles. Ligand's structure and its complexes; were confirmed by numerous characterization methods, including Ultraviolet-Visible, Infrared, Mass Spectrometer, 1H and 13C Nuclear Magnetic Resonance spectra, atomic absorption, magnetic moments, and molar conductivity measurements. The results of the spectroscopic analyzes proved that the prepared ligand acts as tetradentate bi-ionic ligand and it was bond
... Show MoreDuring this paper, new Schiff's base derivatives [F1-F5] were prepared through the reaction of dapsone drug with different substituted benzaldehyde compounds. Schiff's bases were then converted into 2,3-dihyroquinazolin-4(1H)-one derivatives [F6-F10] through the reaction with 2-amino benzoic acid in ethanol. The synthesized compounds were identified by their physical properties using UV-Vis, FT-IR and 1H-NMR analyses. The liquid crystalline properties of some prepared compounds revealed smectic and nematic phases. Using two separate bacterial species, Pseudomonas aeruginosa (Gram -ve) and Staphylococcus aureus<
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