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The role of accounting disclosure in raising the quality of tax settling accounts: Applied research in the General Commission for Taxes
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The research aims to highlight the role of accounting disclosure in raising the quality of tax settling accounts so as to enhance confidence between taxpayers (corporates) and tax authority, standing over companies commitment to take care of  their financial statements which are  prepared to the appropriate accounting disclosure of tax authority. It has been noticed that a good disclosure about the results of the activity leads to the acceptance of the tax authority to the results which are stated by the financial statements and the tax is linked on its bases.   The researcher depends on the deductive approach which based on Arabic and foreign references, books, researches, previous  studies,  scientific  symposium as well as the scientific aspect which richens  the study in order to derive the rules and basis for accounting  disclosure in the financial reports. The sample and community of the study were the registered corporates at the corporates departments at the General Commission of Tax.

Some of them presented inaccurate information, while others presented appropriate information about their activities which the financial authority dealt with in good way, by accepting the results at their accountings. Many of the financial statements of hose corporate have been chosen for 2012-2010 and have been analyzed. The findings of the study indicate that:      

  1. Tax authority represents one of the beneficiaries of the financial reports that tax authority depends on in the tax settling the books as the basis for calculating the taxable income process. this requires to highlight the role of accounting disclosure of financial reports submitted to the tax authority by companies.
  2. The estimation at the income submitted to tax is the most important  task of tax settling accounts because the administration is required to pay attention to two opposite interests, the interest of the taxpayers and the interest of the general treasury therefore, the subject of the quality of tax settling accounts takes a great position from the aspect of tax revenue and the fair of distribution for  this, many countries interest in this subject.
  3. The good disclosure creates good history to the corporate and comptroller of the financial authority. This leads to the acceptance of that authority to the results at the financial statements and the tax is linked on its bases. This represents the aim of the taxpayer in accepting its accounting results and achieving the message at the comptroller regarding the quality of its work in promoting accounting disclosure. Key recommendations are as follows:
  • Highlighting the role of accounting disclosure of financial reports, which are submitted to the tax authority by the companies, as that authority, Is one of the main beneficiaries of these reports, which the authority relies on in the tax process of settling accounts.
  • The importance of making of forts by the tax administration to improve the level of estimating the income submitted to tax. This is the accurate and most complex task of tax setting account, and taking into consideration the interest of the taxpayer and the interest of general treasury.

The importance of taking care of the disclosure its quality and its authenticity by the taxpayer, accountants and comptroller. It creates a good history which the financial authority and other users relied on additionally the financial authority has great role to creates the loyalty spirit for this profession by the accountants and comptroller.

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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Antimicrobial Effect of Eco- Friendly Silver Nanoparticles Synthesis by Iraqi Date Palm (Phoenix dactylifera) on Gram-Negative Biofilm-Forming Bacteria
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Date palm silver nanoparticles are a green synthesis method used as antibacterial agents. Today,
there is a considerable interest in it because it is safe, nontoxic, low costly and ecofriendly. Biofilm bacteria
existing in marketed local milk is at highly risk on population health and may be life-threatening as most
biofilm-forming bacteria are multidrug resistance. The goal of current study is to eradicate biofilm-forming
bacteria by alternative treatment green synthesis silver nanoparticles. The biofilm formation by bacterial
isolates was detected by Congo red method. The silver nanoparticles were prepared from date palm
(khestawy) fruit extract. The formed nanoparticles were characterized with UV-Vis

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Publication Date
Tue Aug 01 2023
Journal Name
Innovative Food Science & Emerging Technologies
Non-thermal pasteurization of milk by an innovative energy-saving moderate electrical field equipped with elongated electrodes and process optimization
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Publication Date
Tue Nov 01 2022
Journal Name
Environmental Technology & Innovation
Photo-Fenton-like degradation of direct blue 15 using fixed bed reactor containing bimetallic nanoparticles: Effects and Box–Behnken optimization
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This study involved the treatment of textile wastewater contaminated with direct blue 15 dye (DB15) using a heterogeneous photo-Fenton-like process. Bimetallic iron/copper nanoparticles loaded on bentonite clay were used as heterogeneous catalysts and prepared via liquid-phase reduction method using eucalyptus leaves extract (E-Fe/Cu@BNPs). Characterization methods were applied to resultant particles (NPs), including SEM, BET, and FTIR techniques. The prepared NPs were found with porous and spherical shapes with a specific surface area of particles was 28.589 m2/g. The effect of main parameters on the photo-Fenton-like degradation of DB15 was investigated through batch and continuous fixed-bed systems. In batch mode, pH, H2O2 dosage, DB15 c

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Publication Date
Fri Dec 01 2023
Journal Name
Iraqi Journal Of Physics
Eco-Friendly Synthesis of Ag-ZnO Nanocomposite Using Aloe-vera, Hibiscus Sabdariffa Plants and Their Antibacterial and Anti-fungi Activities
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The current study used extracts from the aloe vera (AV) plant and the hibiscus sabdariffa flower to make Ag-ZnO nanoparticles (NPs) and Ag-ZnO nanocomposites (NCs). Ag/ZnO NCs were compared to Ag NPs and ZnO NPs. They exhibited unique properties against bacteria and fungi that aren't present in either of the individual parts. The Ag-ZnO NCs from AV showed the best performance against E. coli, with an inhibition zone of up to 27 mm, compared to the other samples. The maximum absorbance peaks were observed at 431 nm and 410 nm for Ag NPs, at 374 nm and 377 nm for ZnO NPs and at 384 nm and 391 nm for Ag-ZnO NCs using AV leaf extract and hibiscus sabdariffa flower extract, respectively. Using field emission-scanning electron microscopes (FE-

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Publication Date
Thu Jan 13 2022
Journal Name
Iraqi Journal Of Science
Synthesis and Characterization of New Polyesters Derived From 4, 4'-Azodibenzoic Acid, Malic Acid and Adipic Acid With Aromatic Diols
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A series of new aromatic polyesters have been synthesized by polycondensation of different aromatic diols (M1, M2 ,M3) with different dicarboxlic acids (4,4'azo di benzoic acid, malic acid and adipic acid) using dibutyltine dilaurate as catalyst . The preparation of thermally stable polyesters was successfully applied with good yields (60-85%). All polyesters (PE1-PE4) containing aliphatic methylene linkage, and azo group in the main chain. The resulted polymers are readily soluble in aprotic polar solvents , such as (pyridine , CHCl3 , CH2Cl2 , NaOH , H2SO4 , HNO3 , acetone , benzene , DMF , DMSO , THF) without need for heating. Thermal analysis of polyesters by Thermo Gravimetric Analysis (TGA) reveals that these aromatic polyesters po

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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Synthesis and Theoretical Study of 4-(2-methyl-4-oxoquinazoline-3(4H)-yl) Benzoic acid with Some Transition Metal Ions
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New complexes of the type [ML2(H2O)2] ,[FeL2(H2O)Cl] and [VOL2] were M=Co(II),Ni(II) and Cu(II) ,L=4-(2-methyl-4-oxoquinazoline-3(4H)-yl) benzoic acid were synthesized and characterized by element analysis, magnetic susceptibility ,molar conductance ,FT-IR and UV-visible. The studies indicate that the L acts as doubly monodentate bridge for metal ions and form mononuclear complexes. The complexes are found to be octahedral except V(IV) complex is square pyrimde shape . The structural geometries of compounds were also suggested in gas phase by theoretical treatments, using Hyper chem-6 program for the molecular mechanics and semi-empirical calculations, addition heat of formation(?Hf ?) and binding energy (?Eb)for the free ligan

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Publication Date
Tue Sep 01 2020
Journal Name
Baghdad Science Journal
Diversity and Geographical Distribution of Sand Flies Phlebotomus papatasi (Diptera: Phlebotominae) by using Geometric Morphometric Technique from two Iraqi Provinces
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            The variation in wing morphological features was investigated using geometric morphometric technique of the Sand Fly from two Iraqi provinces Babylon and Diyala . We distributed eleven landmarks on the wings of Sand Fly species. By using the centroid size and shape together, all species were clearly distinguished.  It is clear from these results that the wing analysis is an essential method for future geometric morphometry studies to distinguish the species of Sand Flies in Iraq.

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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
Synthesis & Characterization Of Poly [ N - acryl - N - sulfonic acid - N\ yL - 2 - substituted - 4 - oxo - thiazolidine ] Maleic and Succinic DiImide
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In the present investigation, new polymers of Poly [ N - acryl - N - sulfonic acid - N\ yL - 2 - substitute - 4 - oxo - thiazolidine ] Maleic and Succinic diimide were synthesized by seven steps; first step includes esterification of different cyclic anhydride, using one mole of absolute methanol in the presence few drops of conc. H2SO4, yielded mono group ester [I] , which was reaction with thionyl chloride to give ester acid chloride [II] .Then reacted with sulfanilic acid to product compound [III] , which was condensation with hydrazine hydrate to give acid hydrazide [IV] . The new different Schiff bases [V-VIII] were synthesized by reaction of acid hydraizide with different (aliphatic and aromatic) aldehyedes and ketones in the prese

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Publication Date
Thu Aug 18 2016
Journal Name
Artificial Cells, Nanomedicine, And Biotechnology
Biosynthesis of silver nanoparticles from <i>Catharanthus roseus</i> leaf extract and assessing their antioxidant, antimicrobial, and wound-healing activities
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Publication Date
Wed Aug 31 2022
Journal Name
Iraqi Journal Of Science
Synthesis and Characterization of Some Metals Complexes with New Acidicazo Ligand 4-[(2-Amino-4-Phenylazo)-Methyl]-Cyclohexane Carboxylic Acid
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      4-[(2-Amino-4-phenylazo)-methyl]-cyclo hexane carboxylic acid, a new Azo (LH2) ligand, was synthesized by reaction of the diazonium salt of trans-4-(amino-methyl) cyclo hexane carboxylic acid with 3-amino phenol. The azo ligand was characterized by micro elemental analysis (C.H.N.O.) and TGA as well as spectroscopic techniques (UV-Vis, FTIR, 1H-NMR, and LC-Mass). Atomic absorption, elemental analysis, infrared, LC-Mass, TGA, and UV-Vis spectral methods, as well as conductivity and magnetic susceptibility, were used to characterize the complexes of Ni (II), Pd (II), and Pt (IV). The following general formula has been given for the produced compounds based on the results obtained, which are as followi

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