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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
Fri Jan 01 2021
Journal Name
Journal Of Engineering
Catalytic Cracking of Furfural Extract-40 over Ni/HY-Zeolite Catalyst
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Modifying of HY/Zeolite is by loading nickel for applying catalyst in thermal catalytic cracking of furfural extract-40 from the lubricating base oil unit. The study involved the characterizing of HY-zeolite and promoted catalyst with nickel by X-ray diffraction analysis, Scanning electron microscopy (SEM), BET (Brunauer, Emmett, and Teller), and infrared ray analyses FTIR. The catalytic thermal cracking tubular reactor with a fixed bed with two type catalysts; HY/zeolite and Ni HY/zeolite, individually at a temperature of 580oC with LHSV 5h-1 was investigated. The results indicated that increase the conversion of catalytic cracking of furfural extract-40 also increases the yield of useful petroleum

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Publication Date
Mon Apr 06 2020
Journal Name
Journal Of Techniques
Finite Element Modeling Of Saint-Venant Equations For Shatt-Al Hilla
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Shatt Al-Hilla was considered one of the important branches of Euphrates River that supplies irrigation water to millions of dunams of planted areas. It is important to control the velocity and water level along the river to maintain the required level for easily diverting water to the branches located along the river. So, in this research, a numerical model was developed to simulate the gradually varied unsteady flow in Shatt AL-Hilla. The present study aims to solve the continuity and momentum (Saint-Venant) equations numerically to predict the hydraulic characteristics in the river using Galerkin finite element method. A computer program was designed and built using the programming language FORTRAN-77. Fifty kilometers was consid

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Publication Date
Mon Aug 17 2020
Journal Name
International Journal Of Applied Mechanics And Engineering
Analysis of structural concrete bar members based on secant stiffness methods
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In this paper, the behavior of structural concrete linear bar members was studied using numerical model implemented in a computer program written in MATLAB. The numerical model is based on the modified version of the procedure developed by Oukaili. The model is based on real stress-strain diagrams of concrete and steel and their secant modulus of elasticity at different loading stages. The behavior presented by normal force-axial strain and bending moment-curvature relationships is studied by calculating the secant sectional stiffness of the member. Based on secant methods, this methodology can be easily implemented using an iterative procedure to solve non-linear equations. A comparison between numerical and experimental data, illustrated

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Scopus
Publication Date
Wed Apr 30 2025
Journal Name
Iraqi Journal Of Science
Electrochemical Synthesis of Fe-doped TiO2 Nanotube for Gas Sensor Application
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Titanium dioxide (TiO2) nanotubes have gained particular interest as a material for gas sensors because of their vertical arrays, prepared by the anodization procedure. The presence of several oxygen vacancies in these nanotubes facilitates gas diffusion and provides additional active sites. This study examined the impact of voltages on the process of depositing iron nanoparticles onto arrays of TiO2 nanotubes (TNTs) for use as a gas sensor. The TNTs are manufactured using a straightforward and economical electrochemical anodization technique, specifically for gas sensor applications. By varying the deposition voltage (2-6 volts), ordered Fe-TNTs were efficiently manufactured using a simple two-step electrochemical process. It utili

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Publication Date
Sun May 01 2016
Journal Name
International Journal Of Computer Applications
Lossless Image Compression using Adaptive Predictive Coding of Selected Seed Values
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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Engineering
Improvement Marshall Properties of Hot Mix Asphalt Concrete Using Polyphosphoric Acid
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Modified asphalt is considered one of the alternatives to address the problems of deficiencies in traditional asphalt concrete, as modified asphalt addresses many of the issues that appear on the pavement layers in asphalt concrete, resulting from heavy traffic and vehicles loaded with loads that exceed the design loads and the large fluctuations in the daily and seasonal temperatures of asphalt concrete. The current study examined the role of polyphosphoric acid (PPA) as a modified material for virgin asphalt when it was added in different proportions (1%, 2%, 3%, 4%) of the asphalt weight. The experimental program includes the volumetric characteristics associated with the Marshall test, the physical properties, and th

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Engineering
Mechanical Properties Of AA 6061-T6 Aluminum Alloy Friction Stir Welds
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The different parameters  on  mechanical  and  microstructural  properties  of  aluminium  alloy  6061-T6 Friction  stir-welded  (FSW) joints  were investigated in the  present study. Different welded  specimens were produced by employing variable rotating  speeds and welding speeds. Tensile strength of the produced joints  was tested at room  temperature and the the effecincy was assessed, it was 75% of the base metal at rotational speed 1500 rpm and weld speed 50 mm/min. Hardness of various zones of FSW welds are presented and  analyzed by  means of  brinell hardness number . Besides to thess tests the bending properties  investigat

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of Global Pharma Technology
External morphological study of aporiacrataegi (linnaeus, 1758), (lepidoptera: Pieridae). Northern Iraq
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This work was included external morphological study of male Black veined white butterfly Aporiacrataegi L. 1758. The study involved morphological characters of many body regions, in addition the male genitalia. This morphological characters study supported by illustrations, it should be noted the work specimens were collected from northern Iraq.

Scopus (2)
Scopus
Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis of Polyimides derived from 2,6-diamino-4-methyl-1,3,5-triazine
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This work included synthesis of several new polymers of polyacryloyl chloride in two steps . The first step the included the reaction of N-( sub. or un sub. benzoyl and sub. or un sub. acetyl ) amidyl sub. 2,6- diamino -4-methyl-1,3,5-triazine (1-5) by condensation of many substituted acid chlorides with 2,6- diamino -4-methyl-1,3,5-triazine . While the second step included the reaction of polyacryloyl chloride with the produced compounds (1-5) in step (1) in the presence amount triethyl amine (Et3N) to obtain new polyimides (6-10). The prepared compounds were characterized by UV. , FT-IR, and some of them by 1H-NMR and 13C- NMR spectroscopy.

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Publication Date
Thu Jul 01 2021
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
A proposed encryption technique of different texts using circular link lists
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