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Tax Justice and its Effect in Tax Compliance
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Abstract

                 The research aims to verify the dimensions of tax justice that exist in Iraq, and to determine their impact on tax compliance. Through a revised model of tax justice based on the literature of tax justice according to the classification of the studies of (Saad, 2009), (Wenzel, 2002), by using a questionnaire as an experimental measurement tool designed to be in line with perceptions of tax justice in Iraq. To define the dimensions of tax justice (the independent variable) with eight dimensions (Distributive justice, Exchange justice, Vertical justice, Horizontal justice, Retributive justice, procedural justice, administrative justice) and measure its impact on tax compliance (the dependent variable). The number of distributed questionnaires was (49). Distributed to a number of professionals and academics in the field of specialization. A set of statistical methods were used to study the relationship between the two research variables, using the statistical program (SPSS) to analyze the data and calculate (the arithmetic mean, correlation coefficient, coefficient of variation, F test, R2 coefficient of determination, T test, Cronbach's alpha coefficient). The results of the research showed that there is a relationship and a positive effect of significant significance between tax justice and tax compliance. And that the most influential dimensions of tax justice in tax compliance were the exchange justice dimension and the distributive justice dimension, while the least influential dimensions in tax compliance came personal justice dimension. The research recommended using the proposed model of tax justice perceptions presented in this study, by financial policy makers, to create a fairer tax system that enables taxpayers and the General Tax Authority to establish a more effective system, to enhance the level of tax compliance.

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Strategic Risk's Variation as a function of Competitive Intelligence Investment - An applied research on some Iraqi's manufacturing Companies –
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ABSTRUCT

          The main aim of this research has been associated with the study of relationship between competitive intelligence and strategic risk, and to deduct their specific trends, which are interpreted as predicted by research hypotheses according to a review of literature including prior studies. The basic theme  of these hypotheses is related to the probability that declining levels of strategic risk and competitive positions of industrial companies is dependent upon the growing capacity to stay ahead of competitors in the market.

    A purposive non-random

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Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Educational And Psychological Researches
The impact of education differentiated strategy to modify the alternative conceptions Geographical concepts when students First grade average
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The aim of this study was to know ( the impact of education differentiated strategy to modify the alternative developments of geographical concepts when students first grade average) .
      To achieve the goal of this study , researcher relied on the experimental design of a partial set , the design is ( the experimental group with a control group of post-test )
.

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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Educational And Psychological Researches
أثر استراتيجية التدريس التبادلي في اكتساب مهارة قراءة الخريطة الجغرافية لدى طالبات الصف الخامس الأدبي
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The aim of this study is to find out the effect of reciprocal teaching   on the fifth literary class pupils in acquiring the skill of geographic map reading. The researcher uses the partial experimental design/pre- post-test for two equivalent control and experimental groups.

   The population of the study is represented by the fifth literary class pupils at a school of the Directorate of Education /Baghdad Karkh second. The sample is selected randomly as section (A) the experimental group and section (C) the control group. The sample total number is (60) pupils, (30) pupils for each group. The two groups are equalized in the following variables: IQ, age and the pupils’ previous geog

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Publication Date
Mon Nov 19 2018
Journal Name
Arab Science Heritage Journal
مصطلح مصطلح (i3-gal2) في ضوء نصوص مسمارية غير منشورة من عصر سلالة أور الثالثة
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The verbal formula // i3-gal2 //is a commonly form in the written Sumerian economic texts, starting from the early dynastic period (2900-2372 BC), ending with the Ur III dynasty (2112-2004 BC).  This formula has appeared either without infixes, or accompanied by infixes like / in-da-gal2/,  corresponded in Akkadian the formula: ibaššu ,which is  means "to found, to Storage ", As to the formula / da / come to indicate "to found with, to storage with--).

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Publication Date
Sat Dec 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
تصـمـيم ومــحـاكاة سلسلة التجـهـيز الالكترونية دراسـة حـالة في الـشـركة الـعـامـة للـصـناعـات الـصـوفية – مـعـمل 1 أيـار
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Supply Chain Management (SCM) attempts to a create a synchronization of the firm’s processes and those of the supplier to match the flow of materials, services, and information with the customer demand. Due to its importance, the SCM has become inevitable to modern companies. Therefore this research work has been conducted to set a theoretical and applied basis to assist the 1 AYAR factory in adopting the Electronic Supply Chain (e-SC).  To accomplish that the searchers applied many tools such as: quantitative and qualitative analysis, process analysis, Visual Basic software, Monte Carlo Simulation to simulation the designed supply chain to compare its performance against the actual performance of the current supply chain

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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
تقويم جودة مهارات التدريس لدى مدرسي الرياضيات في المرحلة الإعدادية الفرع العلمي من وجهة نظرهم
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   Research aims at evaluating the quality of the teaching skills of math teachers in junior high / scientific branch  from their point of view.

The researchers prepared for this purpose a quality of teaching skills standards questionnaire, It consisted of 72 items distributed on four axis, The research sample was 200 teachers The researchers used statistical methods: the arithmetic mean, standard deviation, variance test, test Shiva  , The results showed a statistically significance difference Attributed to the qualification  variable  in the second  axis (Planning for teaching topics) And the absence of statistical difference function,

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Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Methods of forecasting demandOn the blood substanceApplied study at the National Blood Transfusion Center
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The current research deals with short term forecasting of demand on Blood material, and its' problem represented by increasing of forecast' errors in The National Center for Blood Transfusion because using inappropriate method of forecasting by Centers' management, represented with Naive Model. The importance of research represented by the great affect for forecasts accuracy on operational performance for health care organizations, and necessity of providing blood material with desired quantity and in suitable time. The literatures deal with subject of short term forecasting of demand with using the time series models in order to getting of accuracy results, because depending these models on data of last demand, that is being sta

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Publication Date
Wed Oct 24 2018
Journal Name
Journal Of Planner And Development
الآليات التخطيطية لتوفير خدمات البنى التحتية في قطاع الإسكان (مدينة الكاظمية المقدسة إنموذجاﹰ )- محلة 413،405،407
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Publication Date
Wed Oct 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Organizational Structure Analysis Via the dimension of the Organic synthesis
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The study focused on the identification of the natural relation between the organizational components, and the most important is the organizational structure, which not hid its effect on each function and operation of the organizational structure through commanding the individual craters and its forms according to the requirement of these function, also it has relation with an organic synthesis that between the dimensions of the organic synthesis and the practice side in the commission of Integrity.

The problem of the research pensioned in some questions about hypothesis and theoretical parts, in which they go a mention about the hypothesis questions is to use all the knowledge's in this atmosphere and th

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Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Measuring the impact of interest rates on the movement of international financial flows (Japan case study) for the period 1985-2005
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يعد الاقتصاد الياباني احد اكبر الاقتصادات الرأسمالية المتقدمة ويحتل المرتبة الثالثة بعد الاقتصاد الأمريكي واقتصاد الاتحاد الاوربي من حيث حجم الناتج المحلي الإجمالي والذي يكاد يقترب من (5) تريليون دولار سنويا.

لقد ادت التطورات المتلاحقة التي شهدها الاقتصاد العالمي وخاصة في حقل التمويل الدولي خلال العشرين سنة الاخيرة الى تصاعد وارتفاع في حجم وحركه رؤوس الاموال الدولية على اوسع نطاق بحيث ا

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