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The contribution of the tax authorities to increase the tax revenues: An applied research on a sample of the supporting bodies in the health sector for the period 1998-2008
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the research was exposed to a study the importance of the role of the supportive entities in providing the useful information to the tax administration and their ability to extend the level of the tax base of taxpayers, through the improvement of the tax payers determination and their tax settle for the purpose of increasing the tax revenue, and shed light on the legal evidence through which these entities become officially assigned to perform a supplementary task to the General Committee for Taxes GCT, to help it to perform its task efficiently, and to study the reasons of the weak cooperation of the supportive entities and their reluctance to provide useful information which leads to limiting the tax base.

The research data have been collected from some supportive entities to the tax work of the health sector through the statistics of their registered taxpayers as well as, the statistics of the taxpayers that are registered at the GCT to observe the difference between those statistics. The research is based on a primary hypothesis that suggests that there is a strong relationship between the effectiveness of the role of the supportive entities and the expansion in the determination of the tax bases of the taxpayers, and in turn, increasing the collected tax revenue.

In general, the results indicated that there is a weakness in the response of the supportive entities of the tax work and consequently weak cooperation with GCT. This matter has negatively reflected on the process of obtaining information that contributes in determining the tax base of the taxpayers and a reduction in tax revenue.

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Publication Date
Tue Mar 30 2021
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of Vanadium and Nickel Ions from Iraqi Atmospheric Residue by Using Solvent Extraction Method
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Iraqi crude Atmospheric residual fraction supplied from al-Dura refinery was treated to remove metals contaminants by solvent extraction method, with various hydrocarbon solvents and concentrations. The extraction method using three different type solvent (n-hexane, n-heptane, and light naphtha) were found to be effective for removal of oil-soluble metals from heavy atmospheric residual fraction. Different solvents with using three different hydrocarbon solvents (n-hexane, n-heptane, and light naphtha) .different variables were studied solvent/oil ratios (4/1, 8/1, 10/1, 12/1, and 15/1), different intervals of perceptual (15, 30-60, 90 and 120 min) and different temperature (30, 45, 60 and 90 °C) were used. The metals removal perce

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Publication Date
Wed Jun 22 2022
Journal Name
Journal Of Medicinal And Chemical Sciences
Organo-Clay Composites of Intercalated 4-Methylaniline and Its Schiff Base Derivative: Preparation and Characterization
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4-methylaniline and its Schiff base derivative were intercalated into the Bentonite clay interlayers in a solid state reaction followed by a condensation reaction to produce two organo-clay composites. X-ray diffraction was used to identify the changes in basal spacing of montmorillonite layers which exhibited noticeable alteration before and after the formation of the composites. FT-IR spectra, on the other hand, were utilized for identifying the structural compositions of the prepared materials as well as the formation of the intercalated Schiff base derivative. The surface morphology of the composites was examined by Scanning Electron Microscopy SEM and Atomic Force Microscope AFM, which reflected some differences in the surface of prepa

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Publication Date
Tue Dec 01 2009
Journal Name
Iraqi Journal Of Physics
Construction of Anisotype CdS/Si Heterojunction and Lineup Using I-V and C-V Measurements
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Near-ideal p-CdS/n-Si heterojunction band edge lineup has been investigated for the first time with aid of I-V and C-V measurements. The heterojunction was manufactured by deposition of CdS films prepared by chemical spray pyrolysis technique (CSP) on monocrystalline n-type silicon. The experimental data of the conduction band offset Ec and valence band offset Ec were compared with theoretical values. The band offset Ec=530meV and Ev=770meV obtained at 300K. The energy band diagram of p-CdS/n-Si HJ was constructed. C-V measurements depict that the junction was an abrupt type and the built-in voltage was determined from C-2-V plot

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Publication Date
Fri Oct 20 2023
Journal Name
Baghdad Science Journal
Synthesis, Characterization , Thermal Studies and Antioxidant Activities of Transition Metal Complexes with Azo Dye ligand
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Diazotization reaction between 1-(2,4,6-Trihydroxy-phenyl)-ethanone and diazonium salts was carried out resulting in ligand 4-(3-Acetyl-2,4,6-trihydroxy-phenylazo)-N-(5-methyl-isoxazol-3-yl)-benzenesulfonamide, this in turn reacted with the next metal ions (V4+ , Cr3+ , Mn2+ and Cu2+) forming stable complexes with unique geometries such as (Octahedral for both Cr3+ , Mn2+ and Cu2+ ,squar pyramidal for V4+). The creation of such complexes was detected by employing spectroscopic means involving ultraviolet-visible which proved the obtained geometries, fourier transfer proved the formation of azo group and and the coordination with metal ion through it. Pyrolysis (TGA & DSC) studies proved the coordination of water residues with me

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Publication Date
Tue Mar 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Effluent Quality Assessment Monitoring of Al-Rustamiya Sewage Treatment Plant Using Geographical Information System (GIS)
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Abstract<p>Water quality assessment offers a scientific basis for water resource development and management. This research aims to assessment of Al-Rustamiya sewage treatment plant depending on annually changes and produces maps that declare changes on parameter during a period (2015-2018). Based on prior Government Department Baghdad Environment data which annually feature changes for samples from Northern Rustamiya have been estimated as a working model. Drawn a map of the Diyala River shows annual changes in the characteristics of the Diyala River, based on northern and southern Rustamiya effluent samples, and Diyala River samples. The characteristics that research focused on were biochemical</p> ... Show More
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Publication Date
Sun Jun 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
ORE GENESIS AND MINOR ELEMENTS OF OROGENIC GOLD DEPOSIT AT TAMILOUW– HAYA, SERAM ISLAND, INDONESIA
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The orogenic gold deposit of Tamilouw – Haya is hosted by slate and metapelitic rocks within Tehoru metamorphic complex. Gold and polymetallic sulfides mineralization at study area is predominantly formed in the form of veins, stockwork and breccia although minor dissemination is slightly appeared in the rock float samples. They are trapped and controlled by NE-SW and NNE-SSW trending geologic structure occurred during orogeny process from Late Miocene to Pliocene. The common ore minerals assemblage at Tamilouw – Haya deposit are dominated by native gold, chalcopyrite, pyrite, sphalerite, galena, pyrrhotite, tetrahedrite-tennantite (sulphosalt), marcasite,realgar, kalininite and arsenopyrite as hypogene minerals and accompanied by co

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Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Experimental and theoretical investigations of seepage reduction through zoned earth dam material with special core
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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Preparation, Characterization and Ex vivo Permeability Study of Transdermal Apixaban O/W Nanoemulsion Based Gel
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This study designed to prepare ultrafine apixaban (APX) o/w nanoemulsion (NE) based gel with droplet size below 50 nm as a good method for transdermal APX delivery without using permeation enhancer, alternatively, the formulation components itself act as permeation enhancer. APX, a potent oral anticoagulant drug that selectively and directly inhibit coagulation factor Xa, was selected as a good candidate for transdermal delivery as it displays poor water solubility (0.028 mg/mL) and low bioavailability (50%). APX-NE gel was prepared using triacetin, triton-x-100 and carbitol as oil phase, surfactant and cosurfactant respectively, while Carbopol 940 used as a gelling agent. Ex vivo permeation of APX-NE gel through human stratum c

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Publication Date
Fri Mar 10 2023
Journal Name
Proceedings Of The Pakistan Academy Of Sciences: B. Life And Environmental Sciences
Characterization of Titanium dioxide (TiO2 ) Nanoparticles Biosynthesized using Leuconostoc spp. Isolated from Cow’s Raw Milk
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Nanotechnology is a continually expanding field for its uses and applications in multiple areas i.e. medicine, science, and engineering. Biosynthesis is straightforward, less-toxicity, and cost-effective technology. TiO2 NPs biosynthesis has attained consideration in recent decades. In this study, probiotic bacteria were isolated from cow’s raw milk samples, and then were identified by using the Vitek2 system; as Leuconostoc spp. included Leuconostoc mesenteroides subsp. mesenteroides (Leu.1), Leuconostoc mesenteroides subsp. cremoris (Leu.4), and Leuconostoc pseudomesenteroides (Leu.14). All Leuconostoc spp. isolates showed an ability for TiO2 NPs bio-production, after being incubated at anaerobic conditions (30 o C/ 24 h) in DeM

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Publication Date
Sun Mar 06 2016
Journal Name
Baghdad Science Journal
Molecular Identification of Rhizosphere Trichoderma spp. and Their Antagonistic Impact Against Some Plant Pathogenic Fungi
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The main aim of this study was to molecular identification and determine the antagonistic impact of rhizosphere Trichoderma spp. against some phytopathogenic fungi, including (Magnaporthe grisea) pyricularia oryzae, Rhizoctonia solani and Macrophomina phasolina. Four Trichoderma isolates were isolated from rhizosphere soils of the different host plants in different locations of Egyptian governorates. The morphological characterization of isolated Trichoderma as well as using of (ITS1-5.8S-ITS2) ribosomal gene sequence acquisition and data analyses. By comparing the results of DNA sequences of ITS region, the fungi represented one isolate were positively identified as T. asperellum (1 isolate T1) and one as T. longibrachiatum (1 isolate T2)

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