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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
Tue Sep 19 2017
Journal Name
Al-academy
Peer Education Strategy and its Impact on the Development of Skill of Perspective Drawing
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       After the twenty – first century become  necessary for us motorcade era in educational a chevements by searching  for the best  strategies and teaching methods and  techniques  artotalbagesh  resorting to the strategy

Did not use in use in the teaching of the foreseeable  material  general by voice and teaching  perspective  for the student of the class fourth science

In particular ,so the researcher asking the question follows:

Can the peer education strategy to have an impact in perspective drawing skill development ?

   From here it demonstrated the importance of current research know the impact of  p

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Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Electronic payments system and its relationship to the effectiveness of commercial banks: Applied Research
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      That the electronic payments system plays an important role in the effectiveness of commercial banks by attracting domestic or foreign investors, especially in the banking sector , It must keep abreast of global developments and technology in the field of banking that lead to the effectiveness of the bank by providing modern banking services and good customer service that improves the reputation of the bank, as well as develop its activities and promotes economic development at the country level , The technological progress of the bank will increase the speed of conducting banking operations, accuracy and safer , here should be laws and regulations related to electronic payment systems keep pace with the la

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Publication Date
Tue Jul 15 2008
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
riol] and its Complexes with Co", Ni 9, Cu º, and Znº.
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The reaction of 2, 4, 6-trihydroxyactophenonemonohydrate with hydrazine monohydrate was realized under reflux in methanol and a few drops of glacial acetic acid were added to give the (intermediate) 2-(1-hydrazono-ethyl)-benzene-1, 3, 5-triol, which reacted with salicylaldehyde in methanol to give a new type (NO) ligand [HL][(2-1-[(2-hydroxy-benzyliidene)-hydrazono]-ethyl) benzene-1, 3, 5-triol. The ligand was reacted with Mcl.(where M-Co, Ni, Cu, and Zn) under reflux in methanol with (l: 1) ratio to give complexes of the general formula [M (HL)]. All compounds have been characterized by spectroscopic methods I" H NMR, IR. UV-Vis, HPLC, atomic absorption] microanalysis along with conductivity measurement. From the above data the proposed mo

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Publication Date
Thu Sep 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Human Resource Management and its Impact on the Level of Job Performance: An Analytical Research in the Iraqi Ministry of Interior
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        The current research aims to highlight the role of human resource management with its practices (human resource planning, selection and placement, training and development, performance evaluation, compensation, and incentives) in raising the level of individuals' performance and its dimensions (task performance, contextual performance, unproductive work behavior, and adaptive performance) by explaining the research problem, which can be limited to the low level of performance of individuals, where the researchers use the descriptive analytical approach and the SPSS program in the practical aspect of the research community represented by the general manager and his assistant

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Publication Date
Wed Dec 29 2021
Journal Name
Journal Of The College Of Education For Women
Professional Development and its Relationship with some Variables in the Light of Sullivan Theory among Male and Female Teachers in the Basic Education Schools in Sultanate of Oman: سالم بن ناصر بن سعيد الكحالي
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The study aims to reveal the level of professional development in basic education schools from the male and female teachers’ viewpoint in the Sultanate of Oman. It further aims to examine its relationship with some variables in light of Sullivan theory, and the differences in the level of professional development (teachers’ skills, professional participation, professional development problems) according to the gender variable, and the educational stage (first cycle/ second cycle). The study sample consisted of (93) teachers distributed as such: (46) male teachers, and (47) female teachers. A questionnaire was prepared and applied to measure the level of the professional development of the male and female teachers. The questionnaire c

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Publication Date
Sat Nov 10 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effect of Maternal Age on the Mother and Neonatal health in Baghdad Maternity Hospitals
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Objectives: to compare health of mothers and neonatal among age groups, to find out the correlation between
age groups and mother and neonatal health.
Methodology: A descriptive study was carried out at delivery rooms of three teaching hospitals in Baghdad city
from Feb. 28th through May. 28th
, 2013. A purposive (non-probability) sample of 300 laboring women was selected
from delivery rooms categorized into three groups, group 1 (≤19) years, group 2 their age between (20-35) years
old and group 3 their age (≥35) years. The data were collected through the use of constructing questionnaire, an
interview technique with mothers and reviewing their medical records as means of data collection; The
questionnaire con

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Publication Date
Tue Mar 15 2022
Journal Name
Al-academy
Textual thresholds and its Aesthetic in history: "Mamo Zain" by its author, the famous Kurdish poet Sheikh Ahmad Al-Khani, deceased (1118 AH / 707 AD), translated by Sheikh Dr. Muhammad Saeed Ramadan al-Bouti. Research on the connotation and manifestations of interconnection
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Literary works include, for the most part, text thresholds, which are the first entry into reading them and understanding their connotations, and (literary works) vary according to text thresholds, some of which are limited to the title and on the cover page only, and others, in addition to these two thresholds, are based on the dedication threshold too, and others ...

This study takes the story of "Mamo Zain" of the poet Ahmed Al-Khani and his translator Sheikh Muhammad Ramadan Al-Bouti as the field of study, as it is a unique literary work, which included a number of textual thresholds which supported each other and cooperated with the content of the work.

The threshold of dedication in the story of "Mamo Zain" was a spee

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Emotional maturation and its relation with leading behavior among the lecturers of Baghdad university
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Self is the main factor of personality and the acceptance of others where each of them are connecting and plays an important role in emotional maturation. The researches affirmed that the leading behavior depending on good human relations between the employers and the employees will enhance their goals and the goals of the institution at the same time . This study aims to measure the emotional maturation among the leactures of the university according to sex variable and identify the correlation between emotional maturation and the level of leading behavior among the lecturers of the university. The sample consists of two samples where the lst is to build the measwe consisting of (200)males and famales lecturers and the 2nd which is the

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The counseling needs for classroom teachers specialization in Jerash University from their point of view and its relationship with certain variables
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This study aimed at identifying the counseling needs for classroom teachers specialization in
Jerash university. The sample of the study consisted (112) students. To achieve this goal a
scale with (39) items was built by the researcher, this scale has four domains they are as
follows; family, social, psychological and academic domain. The results of this study showed
that counseling needs obtain the heighest average. As well as, the results of the study revealed
that there were statistical differences in favor of gender and teaching year variable. Finally the
study stated a list of recommendations.

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of green accounting information systems in the oil sector and its impact on reporting on sustainability - an applied study
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Abstract

                  The research seeks to shed light on green accounting information systems, analyze them, identify sustainability reporting and how to improve it, as well as study the importance of the Iraqi oil sector, analyze it, and work on applying green accounting information systems in order to improve the quality of sustainability reporting. Oil as a branch of the General Corporation for the Distribution of Oil and Gas Products to apply the practical aspect and prove the hypothesis of the research. Explaining the company's role in improving environmental conditions

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