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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 07 2023
Journal Name
Journal Of Educational And Psychological Researches
The Difficulties Facing the Schools of Challenge and Resilience and their Relationship to Motivation towards School Work for Its Workers in Hebron Governorate
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The current study aims to examine the level of problems faced by university students in distance learning, in addition to identify the differences in these problems in terms of the availability of internet services, gender, college, GPA, interactions, academic cohort, and family economic status. The study sample consisted of (3172) students (57.3% females). The researchers developed a questionnaire with (32) items to measure distance learning problems in four areas: Psychological (9 items), academic (10 items), technological (7 items), and study environment (6 items). The responses are scored on a (5) point Likert Scale ranging from 1 (strongly disagree) to 5 (strongly agree). Means, standard deviations, and Multivariate Analysis of Vari

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Publication Date
Thu Oct 01 2020
Journal Name
Biochemical & Cellular Archives
DETERMINATION OF ADVANCED OXIDATIVE PROTEIN PRODUCTS LEVELS AND ITS CORRELATION WITH INFLAMMATION IN DIABETIC FOOT PATIENTS
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protein oxidation through oxidative stress, which represents the overall status of the protein in the cell/tissue. Due to their increased levels of AOPPs were reported during T2DM. The aim of this study was to assess AOPP level in T2DM subjects with foot ulcer (DFU) and explore its correlation with infection. Type 2 diabetic patients (n=108) and healthy subjects (n=25) were enrolled in this study. The T2DM group was subdivided to diabetic patients without complications (n=25) and eighty-three (83) of them have diabetic foot. They were sub- grouped into two groups according to presence Osteomyelitis and abscess, and in reliance on medical analysis of WBC count and CRP. Group of diabetic without superficial or deep ulcer and no osteomyelitis

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Scopus (2)
Scopus
Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Formal questioning and its representations in the design of contemporary residential rooms for children with autism
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The formal investigation of the interior spaces of the residential bedrooms for children with autism is one of the basic tasks that should be known by the interior designer. Achieving an atmosphere compatible with his health condition, which contributes to generating a sense of spatial intimacy through the design dimension provided by the interior designer and his tireless endeavor to meet the needs of the child in an internal environment that achieves the functional dimension and spiritual approaches that enhance the child’s sense of spatial belonging and contribute to improving his mood and this positively reflects on his behavior and social integration. The current research has reached the most important design criteria that must be

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Crossref
Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Natural Sciences Research
Estimation Arginase Activity in the Serum of Uterine Fibroid Females and its Relationship with Other Parameters
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The research includes a clinical study of Arginase and its relation with uterine fibroid. The normal value of arginase activity in female serum was found to be (0.52 ± 0.02 IU/L) in healthy group at age (35-55) years. The study also showed a highly significant increase in arginase activity (7.99 ± 0.23 IU/L) in serum of uterine fibroid patients group at (35-55years) in comparison to healthy.The results also indicated a highly significant increase in the level of progesterone, estradiol, prolactin, peroxynitrite and malondialdehyde in patients group. While a highly significant decrease in concentration of adiponectin in patients group was found in comparison to healthy.

Publication Date
Wed Jul 01 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Prothrombotic changes in patients with end-stage renal disease and its relation to thrombotic cardiovascular complication
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There is a great risk of cardiovascular disease (CVD) and vascular thrombosis in patients with End-Stage Renal Disease (ESRD). These patients exhibit numerous abnormalities in coagulation, fibrinolytic, inhibitory protein abnormalities in multiple levels. The study aimed to assess hypercoagulable changes by measuring the levels of antithrombin, plasma fibrinogen and FXII activity in patients with ESRD, and to find their correlation with Hemoglobin (Hb) level, WBC count, reticulocyte percentage and platelet count. This study was conducted at Al-Hayat center, Al Karama Teaching Hospital on 50 ESRD patients aged < 60 years of both genders. In addition, 20 apparently healthy individuals were included as a control group. The mean Hb level, total

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Scopus
Publication Date
Wed Jun 01 2022
Journal Name
Res Militaris
The Role of Internal Auditing in Governance of Strategic Operations and Its Reflection on Management Decisions
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The international business environment faces many challenges, including the intensity of competition, the speed of expansion, and control of the market. This leads to its shadow on the local business environment, which prompted many economic units to adopt modern strategies, including mergers and acquisitions, for expansion and prosperity. The research was conducted to verify the role of internal audit in the governance of strategy operations (Mergers and acquisitions) and its reflection on management decisions and making them efficient and effective. Internal auditing is the independent variable related to the other variable, the governance of strategic operations and its impact on management decisions for strategic operations as a depende

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Scopus (11)
Scopus
Publication Date
Sun May 03 2020
Journal Name
Journal Of Advanced Laboratory Research In Biology
Hepatitis B Virus (HBV): A Review on its Prevalence and Infection in different areas of Iraq
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Publication Date
Mon Oct 17 2011
Journal Name
Journal Of Engineering
MODIFIED TRAINING METHOD FOR FEEDFORWARD NEURAL NETWORKS AND ITS APPLICATION in 4-LINK SCARA ROBOT IDENTIFICATION
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In this research the results of applying Artificial Neural Networks with modified activation function to perform the online and offline identification of four Degrees of Freedom (4-DOF) Selective Compliance Assembly Robot Arm (SCARA) manipulator robot will be described. The proposed model of identification strategy consists of a feed-forward neural network with a modified activation function that operates in parallel with the SCARA robot model. Feed-Forward Neural Networks (FFNN) which have been trained online and offline have been used, without requiring any previous knowledge about the system to be identified. The activation function that is used in the hidden layer in FFNN is a modified version of the wavelet function. This approach ha

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Publication Date
Thu Sep 11 2014
Journal Name
Journal Of Natural Sciences Research
Estimation Arginase Activity in the Serum of Uterine Fibroid Females and its Relationship with Other Parameters
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Publication Date
Thu Aug 01 2024
Journal Name
Journal Of Taibah University Medical Sciences
Cytotoxic properties of Pelargonium graveolens leaf extract and its green-synthesized gold nanoparticles (in vitro study)
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