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Property Tax and its Effect in increasing Tax outcome: (An applied Research at The General Commission of Taxes)
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The Search stressed on the importance of the role of property tax as a tributaries of the state budget that depend on it to cover the side of public expenditures, along with the rest of the other types of taxes through a review of the tax  framework and tax proceeds and stand on the research problem and its effects, according to the following logic  questions : -

  1. What is the contribution of property tax in the overall tax revenue?
  2. Are there any certain problems in collection of property tax?
    3. What are the factors that lead to a negative impact on the outcome of the property tax?
    4. How do we strengthen the role of the property tax in the overall tax revenue?

   This research has been aiming to recognition of property tax role starting from hypothesis as follows:-

The main hypothesis:- there is liaison of statistic significance between the proceeds derived from the property tax and the factors by which it is influenced). A correlation relationship of statistical.

  1. There is liaison of statistic significance between tax property and the average of tax proceeding.
  2. There is  a correlation relationship of statistical significance between tax property and the factors related to the taxpayer.
  3. There is a correlation relationship of statistical between tax property and the factors related with the tax management.
  4. There is a correlation relationship of statistical between tax property and the factors related with economic and legislative situations.

    After testing the hypothesis research using appropriate statistical tools, was a number of Conclusions and recommendations have been  summarized as follow:-

Weakness of tax awareness for the taxpayer has led to decline the tax proceedings. In addition to the negative effect to Deterioration of security situation  in assessment of properties in site for the difficulty  of reaching  them by the  supervisor that shown as (84,3%) of the sample which is reflected in tax revenue, and this leads to necessarily the recommendation   To find an efficient methods that enable tax authority to perform assessment of properties values via cooperation with the military forces or forming police system affiliated with the body of public taxation, then the necessity of raising the tax awareness level for the taxpayer and to make tax laws available for all and to work towards achieving the optional tax compliance to reduce tax evasion  and to increase the tax proceedings.

   المقدمة

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Publication Date
Wed Jul 01 2020
Journal Name
Journal Of Physics: Conference Series
A New Iterative Methods For a Family of Asymptotically Severe Mappings
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Abstract<p>The aim of this paper is to introduce the concepts of asymptotically p-contractive and asymptotically severe accretive mappings. Also, we give an iterative methods (two step-three step) for finite family of asymptotically p-contractive and asymptotically severe accretive mappings to solve types of equations.</p>
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Publication Date
Wed Apr 01 2015
Journal Name
2015 Annual Ieee Systems Conference (syscon) Proceedings
Automatic generation of fuzzy classification rules using granulation-based adaptive clustering
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Publication Date
Tue May 11 2021
Journal Name
Egyptian Journal Of Medical Human Genetics
Molecular analysis of CFTR gene mutations among Iraqi cystic fibrosis patients
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Abstract<sec> <title>Background

Cystic fibrosis (CF) is an autosomal recessive multisystem disease that results from mutation(s) of the cystic fibrosis transmembrane conductance regulator (CFTR) gene. More than 2100 mutations and polymorphisms have been reported in this gene so far. Incidence and genotyping of CF are under-identified in Iraq. This study aims to determine the types and frequencies of certain CFTR mutations among a sample of Iraqi CF patients. Two groups of patients were included: 31 clinically confirmed CF patients in addition to 47 clinically suspected patients of CF. All confirmed pa

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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Removal of Amoxicillin from Water by Adsorption on Water Treatment Residues
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The presence of residual antibiotics in water results in the development of antibiotics resistant genes. The available wastewater treatment systems are not capable of removing such antibiotics from sewage. Thus, antibiotics need to be removed before the discharge of wastewater. Adsorption is among the promising techniques for the wastewater treatment to aid the removal of a wide range of organic and inorganic pollutants. The present work is a contribution to the search for an economical method for the removal of low concentrations of amoxicillin (AMX) from water by adsorption on water treatment residue, WTR, taken from a local drinking water facility. The chemical composition and the adsorptive characteristics of the material were first

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Publication Date
Mon Apr 01 2019
Journal Name
2019 4th Scientific International Conference Najaf (sicn)
Pneumatic Control System of Automatic Production Line Using SCADA Implement PLC
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Publication Date
Mon Dec 08 2025
Journal Name
Nanomaterials
High-Temperature Properties of Hot Mix Asphalt Modified with Different Nanomaterials
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Rutting is a predominant distress in asphalt pavements, particularly in hot climatic regions. This study systematically investigated the high-temperature performance of hot mix asphalt modified with five nanomaterials, namely, nano-silica (NS), nano-alumina (NA), nano-titanium (NT), nano-zinc (NZ), and carbon nanotubes (CNTs), under consistent laboratory conditions. Modification dosages were selected up to 10% for NS, NA, and NT, and up to 5% for NZ and CNTs. The experimental methodology comprised the following: (i) binder rheological characterization through rotational viscosity, G*/sinδ, and multiple stress creep recovery (MSCR) to quantify rutting susceptibility; (ii) chemical and microstructural assessments using Fourier transf

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Publication Date
Sat Mar 01 2014
Journal Name
Renewable Energy
Field study of various air based photovoltaic/thermal hybrid solar collectors
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In the present work a comparative study for thermal and electrical performance of different hybrid photovoltaic/thermal collectors designs for Iraq climate conditions have been carried out. Four different types of air based hybrid PV/T collectors have been manufactured and tested. Three collectors consist of four main parts namely, channel duct, glass cover, axial fan to circulate air and two PV panels in parallel connection. The measured parameters are, the temperature of the upper and the lower surfaces of the PV panels, air temperature along the collector, air flow rate, pressure drop, power produced by solar cell, and climate conditions such as wind speed, solar radiation and ambient temperature. The thermal and hydraulic performances o

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Publication Date
Fri May 01 2020
Journal Name
Journal Of Physics: Conference Series
A CERTAIN SUBCLASS OF MULTIVALENT HARMONIC FUNCTIONS DEFINED BY RUSCHEWEYH DERIVATIVES
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Abstract<p>We introduce a new class of harmonici multivalent functions define by generalized Rucheweyh derivative operator. We also obtain several interesting propertiesi such as sharp coefficienit estimates, distortioni bound, extreme points, Hadamardi product and other several results. Derivative; extreme points.</p>
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Publication Date
Thu Oct 15 2015
Journal Name
Journal Of Physical Vapor Deposition Science And Technology (jpvdst)
Physical Properties of Nanostructured Silicon Dioxide Prepared by Pulsed-Laser Deposition
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Publication Date
Sat Jun 06 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Surface area measurements of upper dental cast with different final impressionss
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Background : surface area anatomy is a proportional point to the retention of complete denture, in past there was no quantitative method to evaluate the surface area, nowadays the size and shape of maxillary arch is measured by different electronically and mathematical devices. A study was therefore, undertaken to measure surface area of upper dental cast that was taken by different final impressions. Materials and methods: twenty patients were examined. All of them had a healthy palate with no singe of injury, trauma, or deformity. Casts were taken by three different final impressions; zinc oxide, additional silicon, and poly ether. And two different devices were used; the computerized one and the Aluminum foil measure. Age, se

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