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Peaceful settlement as a means of preventing tax: An applied research in the General Commission for Taxation evasion
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The reconciliation of tax reconciliation is one of the legal methods used by the financial authority in Iraq, which is done with the taxpayer

The research dealt with the weakness of tax revenues for many reasons, including tax evasion, which led to the search for ways to reduce evasion to increase the tax revenue, and settlement reconciliation one of these means .

The research proceeded from the premise that the use of a more broadly settled settlement would govern the tax evasion of taxpayers.

The researchers used a series of studies and previous research, books and other sources related to the subject of research, and this was done through the theoretical framework, and the practical aspect that included the financial statements.

The most important results were:

The settlement of the settlement enhances the application of the principle of tax compliance, and leads to the payment of the tax evaded payment plus the fine imposed on him and this leads to an increase in tax revenues, and also lead to the detection of the taxpayer evaded real financial statements, which will be taken as a basis for accounting for the years later also this Leading to a reduction in tax evasion.

The main conclusions reached were:

1-The system used in the settlement of reconciliation in its traditional form (the powers distributed between the branches and the General Authority for Taxation and the Ministry of Finance), and did not provide a new step to become wider as is the US compliance law.

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Publication Date
Thu Nov 07 2024
Journal Name
Journal Of Thermal Analysis And Calorimetry
Performance improvement of phase change material (PCM)-based shell-and-tube-type latent heat energy storage system utilizing curved fins
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Publication Date
Thu Jul 02 2020
Journal Name
International Journal Of Drug Delivery Technology
Synthesis, Antibacterial and Molecular Docking Study of Novel 2-Chloro-8-Methoxy-3-Aryl-[1,3] Benzoxazine Derivatives Using Vilsmeier Reagen
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Reducing of ethyl 4-((2-hydroxy-3-methoxybenzylidene)amino)benzoate (1) afford ethyl 4-((2-hydroxy-3-methoxybenzyl) amino)benzoate (2). Reaction of this compound with Vilsmeier reagent affords novel 2-chloro-[1,3] benzoxazine ring (3). The corresponding acid hydrazide of compound 3 was synthesized from reaction of compound (3) with hydrazine hydrate. Newly series of hydrazones(5a–i) were synthesized from reaction of acid hydrazide with various aryl aldehydes. Antibacterial activity of the hydrazones wassecerned utilizing gram-negative and gram-positive bacteria. Compound (5b) and (5c) exhibited significant antibacterial ability against both gram-negative and gram-positive bacteria, while the compounds(5a) showed mild antibacterial activit

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Publication Date
Thu Oct 25 2018
Journal Name
Al-nahrain Journal Of Science
Synthesis of some New 3-Substituted Heterocyclic Compounds Containing Bridgehead Nitrogen from 2-Amino Pyridine with Study Their Biological Activity
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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
Mon Mar 01 2021
Journal Name
Journal Of Physics: Conference Series
Structural, surface morphology and optical properties of annealing treated Copper Phthalocyanine doped Fullerene (CuPc: C<sub>60</sub>) thin films
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Abstract<p>The doping process with materials related to carbon has become a newly emerged approach for achieving an improvement in different physical properties for the obtained doped films. Thin films of CuPc: C<sub>60</sub> with doping ratio of (100:1) were spin-coated onto pre-cleaned glass substrates at room temperature. The prepared films were annealed at different temperatures of (373, 423 and 473) K. The structural studies, using a specific diffractometry of annealed and as deposited samples showed a polymorphism structure and dominated by CuPc with preferential orientation of the plane (100) of (2θ = 7) except at temperature of 423K which indicated a small peak around (2θ = 3</p> ... Show More
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Publication Date
Sun Jun 20 2021
Journal Name
Ijddt
Synthesis, antioxidant activity and molecular docking study of 1, 2, 4-Triazole and their corresponding fused rings containing 2-Methylphenol
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Newly 4-amino-1,2,4-triazole-3-thione ring 2 was formed at position six of 2-methylphenol from the reaction of 6-(5-thio1,3,4-oxadiazol-2-yl)-2-methylphenol 1 with hydrazine hydrochloride in the presence of anhydrase sodium acetate. Seven newly fused heterocyclic compounds were synthesized from compound 2. First fused heterocyclic was 6-(6-(3,5-di-tertbutyl-4-hydroxyphenyl)-[1,2,4]triazolo[3,4-b][1,3,4]thiadiazol-3-yl)-2-methylphenol 3 synthesized from reaction compound 2 with 3,5-di-tert-butyl-4-hydroxybenzoic acid in POCl3. Reaction compound 2 with bromophencylbromide afford 6-(6-(4-bromophenyl)-5H-[1,2,4]triazolo[3,4-b][1,3,4]-thiadiazin-3-yl)-2-methylphenol 4. 6-(6-thio-1,7a-dihydro-[1,2,4] triazolo[3,4-b][1,3,4]-thiadiazol-3-yl)-2

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Publication Date
Wed Dec 24 2025
Journal Name
Baghdad Science Journal
Synthesis, Spectroscopic Characterization, and Biological Evaluation of Mixed Ligands Complexes From Schiff Base and 1,10-Phenanthroline With Multivalent Metal Ions
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Publication Date
Thu May 17 2012
Journal Name
Baghdad Science Journal
Synthesis and Spectral Studies of ZnII,CdII and HgII Complexes with 5-(2-Benzoic acid azo)-8-hydroxy quinoline Ligand
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Coupling reaction of 2-amino benzoic acid with 8-hydroxy quinoline gave bidentate azo ligand. The prepared ligand has been identified by Microelemental Analysis,1HNMR,FT-IR and UV-Vis spectroscopic techniques. Treatment of the prepared ligand with the following metal ions (ZnII,CdII and HgII) in aqueous ethanol with a 1:2 M:L ratio and at optimum pH, yielded a series of neutral complexes of the general formula [M(L)2]. The prepared complexes have been characterized by using flame atomic absorption, (C.H.N) Analysis, FT-IR and UV-Vis spectroscopic methods as well as 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

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Publication Date
Mon Oct 01 2018
Journal Name
International Journal Of Biosciences
Detection of Escherichia coli O157 H7 isolated from infected dogs with urinary tract infections using real time - polymerase chain reaction
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Publication Date
Mon Aug 28 2023
Journal Name
Journal Of Planner And Development
Estimation of urban land price within holly cities by using integrated GIS-regression models: case study Al-Kufa city- Iraq
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        Urban land price is the primary indicator of land development in urban areas. Land prices in holly cities have rapidly increased due to tourism and religious activities. Public agencies are usually facing challenges in managing land prices in religious areas. Therefore, they require developed models or tools to understand land prices within religious cities. Predicting land prices can efficiently retain future management and develop urban lands within religious cities. This study proposed a new methodology to predict urban land prices within holy cities. The methodology is based on two models, Linear Regression (LR) and Support Vector Regression (SVR), and nine variables (land price, land area,

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