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The adequacy of the methods used in the collection of tax debt in Iraq: Applied research in the General Authority for Taxation
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If the sovereignty of the state is reflected in the taxation of its citizens, this sovereignty can not be completed and completed only if it works on its part to collect its debts, whether voluntary or compulsory, and the debt of the debt arises from the will of the individual and the will of the state alone, The existing management of seizure and collection is based on an unequal relationship between the State and the debtor from which the obligation arises. Naturally, this relationship has obligations and rights on both parties. The researcher used a set of studies and previous research, books and other sources related to the subject of research. This was done through the theoretical and practical aspects, which focused on direct and indirect collection methods. The statistical program SPSS was used to calculate statistical indicators.

The most important conclusions reached by the researcher are:                                

  • The method of clearing is the easiest and there is the possibility to work, according to the proportion of the views of the sample 71%, who were accounted for accounting (40.4% of the sample), which specialists in the calculation of the tax, and the most economical methods in practice, but it is not implemented in Iraq.
  • The absence of a higher committee in the General Authority for Taxation is concerned with studying the methods of collecting each type of tax in force in Iraq, to ​​find out the problems and causes.

The most important recommendations reached by the researcher are:

  • The researcher recommends that the tax legislator legislate a legal text to work in the manner of clearing, and build a solid banking system suited to work in this way.

Forming a higher committee in the General Authority for Taxation to study the methods of collecting all types of taxes applicable in Iraq, and to identify its problems and methods and develop the necessary treatments to guarantee the rights of the treasury.

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Publication Date
Mon Dec 11 2023
Journal Name
International Journal Of Phytoremediation
Adsorption of methyl orange on low-cost adsorbent natural materials and modified natural materials: a review
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Recently a large number of extensive studies have amassed that describe the removal of dyes from water and wastewater using natural adsorbents and modified materials. Methyl orange dye is found in wastewater streams from various industries that include textiles, plastics, printing and paper among other sources. This article reviews methyl orange adsorption onto natural and modified materials. Despite many techniques available, adsorption stands out for efficient water and wastewater treatment for its ease of operation, flexibility and large-scale removal of colorants. It also has a significant potential for regeneration recovery and recycling of adsorbents in comparison to other water treatment methods. The adsorbents described herein were

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Publication Date
Sat Sep 03 2022
Journal Name
International Journal Of Health Sciences
Bioremediation of contaminated soil with hydrocarbons discharged from liquid petroleum gas filling refineries by Burkholdaria cepatia
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Commercial, industrial, and military activity, largely in the 19th and 20th centuries, have led to  environmental pollution that can threaten human health and ecosystem function, liquid gas petroleum (LPG) products are the major sources of energy for industry and daily life that cause environmental contamination during various stages of production, transportation, refining and use. Screening of bacterial isolate by using clear zone techniques and biomass and optical density. Results revealed that isolate Burkholdaria cepatia showed a high ability for hydrocarbons biodegradation and this isolate identified depending on morphological cultural, gram stain, microscopic features, biochemical tests, and VITEK2 compact.   In this study,

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Publication Date
Tue May 12 2015
Journal Name
International Journal Of Humanities, Arts, Medicine And Sciences
SYNTHESIS, SPECTRAL, DYEING PERFORMANCE AND BIOLOGICAL ACTIVITY STUDIES OF AZO DYES COMPLEXES WITH SOME METAL IONS
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Some azo compounds were prepared by coupling the diazonium salts of amines with 2,4-dimethylphenol The structure of azo compounds were determined on the basis of elemental analyses, 1HNMR, FT-IR and UV-Vis spectroscopic techniques. Complexes of nickel(II) and copper(II) have been synthesized and characterized. The composition of complexes has been established by using flame atomic absorption, (C.H.N) Analysis, FT-IR and UV-Vis spectroscopic methods as well as conductivity magnetic susceptibility measurements. The nature of the complexes formed were studied following the mole ratio and continuous variation methods, Beer's law obeyed over a concentration range (1×10-4 - 3×10-4 M). High molar absorbtivity of the complex solutions were observ

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Publication Date
Wed Jun 10 2015
Journal Name
Journal Of The College Of Basic Education
Synthesis, characterization and antimicrobial studies of 2-(4-antipyrine azo)-4-nitroaniline with some metal ions.
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Transition metal complexes of Co(II), Ni(II), Cu(II), and Zn(II) with 2-(4-antipyrine azo)-4-nitroaniline derived from 4-aminoantipyrine and 4-nitroaniline were synthesized. Characterization of these compounds has been done on the basis of elemental analysis, electronic data, FT-IR, UV-Vis and 1HNMR, as well as magnetic susceptibility and conductivity measurements. The nature of the complexes formed were studied following the mole ratio and continuous variation methods, Beer's law obeyed over a concentration range (1×10-4 - 3×10-4 M). High molar absorbtivity of the complex solutions were observed. From the analytical data, the stoichiometry of the complexes has been found to be 1:2 (metal:ligand). On the basis of physicochemical data octa

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Publication Date
Wed Jul 07 2010
Journal Name
Al-mustansiriya J. Sci
Synthesis and Spectroscopic Studies of New Heterocyclic Azo Dye and Their Complexes with Selected Metal Ion
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Coupling reaction of 4-aminoantipyrene with 8-hydroxyqunoline gave the new bidentate azo ligand 5-(4-antipyrene azo)-8-hydroxyqunoline. Treatment of this ligand with the following metals ions (MnII, CoII, NiII, CuII and ZnII) in aqueous ethanol with a 1:2 M:L ratio yielded a series of neutral complexes of the general formula [M(L)2Cl2]. The prepared complexes were characterized using flame atomic absorption, FT.IR, UV-Vis spectroscopic as well as magnetic susceptibility and conductivity measurements. Chloride ion content were also evaluated by (Mohr Method). From above data, the proposed molecular structure for these complexes as octahedral geometry.

Publication Date
Sat Jan 01 2022
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees21gr
Theoretical investigation of charge transfer at N3 sensitized molecule dye contact with TiO2 and ZnO semiconductor
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(3) (PDF) Theoretical investigation of charge transfer at N3 sensitized molecule dye contact with TiO2 and ZnO semiconductor. Available from: https://www.researchgate.net/publication/362773606_Theoretical_investigation_of_charge_transfer_at_N3_sensitized_molecule_dye_contact_with_TiO2_and_ZnO_semiconductor [accessed May 01 2023].

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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Madenat Alelem College
Antimicrobial effect of Trigonella foenum graecum Seed Extracts against Tested Bacteria Isolated from Meat and Fish
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A qualitative chemical test was performed on functional groups extracted from fenugreek plant and its extracts (aqueous, alcoholic and volatile oil). Results revealed that fenugreek seeds contain the main functional groups, while extracts are varied accorodihg to their content of functional groups qualitatively and quantitively. Moreover, inhibition activity was tested for extracts of fenugreek seeds (aqueous, alcoholic and volatile oil). against gram negative (Salmonella typhimurium, Escherichia coli and Pseudomonas aeruginosa) and gram positive (Staphylococcus aureus) by the ager well diffusion method. Data have revealed that inhibition activity was different in accoradance with extract solvent and the tested microorgan. Oil extract (15)%

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Publication Date
Wed Jun 15 2022
Journal Name
International Journal Of Agriculture Environment And Food Sciences
Functional and numerical response of Hippodamia variegata (Goeze) (Coleoptera: Coccinellidae) on Macrosiphum rosae (L.) (Hemiptera: Aphididae)
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In this study, functional and numerical response tests, which are important components in the selection of biological control agent, were carried out. In functional response trials, the amount of food consumed, attack rate (a) and handling time (Th) were calculated for each developmental period, depending on the number of preys given after 24 hours. The obtained results were evaluated with the Holling. In numerical response experiments, the development of the predator insect was examined depending on the number of preys given in certain numbers (5, 10, 20, 40 and 80) and the data were recorded. This phase of the trials continued until the individuals died. At this stage of the trials, the reproductive response of the p

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Publication Date
Sun Jan 19 2020
Journal Name
Biochemical And Cellular Archives
Isolation and characterization of phosphate solubilizing Pseudomonas species and assess its efficacy as plant growth promoter
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Scopus
Publication Date
Mon Aug 01 2011
Journal Name
Journal Of Engineering
EXPERIMENTAL STUDY OF AIR FLOW RATE EFFECTS ON HUMIDIFICATION PARAMETERS WITH PREHEATING AND DEHUMIDIFICATION PROCESS CHANGING
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This research study experimentally the effect of air flow rate on humidification process
parameters. Experimental data are obtained from air conditioning study unit T110D. Results obtained
from experimental test, calculations and psychometrics software are discussed. The effect of air flow rate
on steam humidification process parameters as a part of air-conditioning processes can be explained
according to obtained results. Results of the steam humidification processes (1,2) with and without
preheating with 5A and 7.5A shows decreasing in dry bulb temperature, humidity ratio, and heat add to
moist air with increasing air flow rate, but humidification load, and total energy of moist air increase with
increasing air flo

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