A Case Study of the General Commission for Taxes in Iraq

학위논문(석사)--서울대학교 대학원 :행정대학원 글로벌행정전공,2019. 8. Kwon, Huck-ju.This study attempts to analyze the weaknesses and constraints of the Iraqi tax administration that cripple the capacity and effective mobilization of tax revenues that should provide sufficient financial resources for the public treasury. Additionally, this study surveys the literature on the topic of tax administration reforms of Korea and draws some useful insights and lessons to suggest recommendations for the problems highlighted and contribute to shaping future development policies and applying them in the context of Iraq. Qualitative research was utilized to generate data by reviewing and analyzing primary and secondary data to unravel the main weaknesses and constraints. The first phase of data collection was completed through the review and analysis of related Iraqi income tax laws, tax administrations publications and reports, and the field collection of secondary data about the number of tax defaulters compared to active tax filers. The second phase of data collection of primary data was completed through field interview with three senior departmental directors as participants who have been working at the Iraqi Tax Administration for not less than (18) years Some problems identified through the study that create weaknesses in the enforcement by the tax administration, including, among other things, the shortage of human and physical resources. The lack of government support and protection for the tax administration and tax officials in particular, poor remunerations and motivational incentive schemes, and other problems discussed in this research. Finally, in the light of the problems identified, recommendations have been made to discuss ways through which tax administration can be strengthened based on successful experiences of Korea's tax administration reforms, which played a key role in the improvement of the country's capacity in revenue mobilization and overall fiscal health.본 연구는 재무부에 충분한 금융 자원을 제공해야 하는 세금의 효과적인 유통과 함께, 제 기능을 하지 못하는 이라크의 조세행정의 약점과 제한사항에 대한 분석을 시도 하였다. 이에 더해 본 연구는 한국의 조세행정 개혁 주제에 대한 문헌들을 조사하여 강조되고 있는 문제점들을 위한 제안을 제시하는 유용한 교훈 및 통찰을 도출하였으며, 이를 통해 향후 개발될 정책들을 형성하고 이라크에 적용하는데 기여하고자 하였다. 본 연구에서 주된 약점들과 제한사항들을 해결하는 주요한 자료와 이차적인 자료를 검토하고 분석하는데 질적 연구 방법을 사용하였다. 첫 번째 단계의 자료 수집은 이라크 소득세와 관련된 분석과 검토, 조세행정의 출판물들과 보고서들, 그리고 적극적 세금신고자들과 비교한 세금 체납자들의 수에 대한 이차적인 자료의 현장 수집을 통해 완성이 되었다. 두 번째 단계의 주요한 자료의 자료 수집은 이라크 조세를 담당하는 행정부처에서 18년 미만의 경력을 가진 3인의 부처 책임자들의 현장 인터뷰를 통해 완성 되었다. 본 연구에서 대부분의 문제들은 다른 것들을 포함한 조세행정 집행과정에서의 약점과 인적·물적 자원이 부족한 것으로 확인되었다. 정부의 지원의 부족과 조세 행정을 위한 보호와 특히 세무공무원들, 낮은 보수들과 동기부여를 할 수 있는 장려 제도, 그리고 기타 문제들을 본 연구에서 다뤘다. 최종적으로 언급한 문제들을 고려하여, 본 연구는 조세행정이 국가의 세입 유통과 전체적인 재정 건전성 향상의 핵심적인 역할을 하는 한국의 조세행정개혁의 경험을 토대로 강화될 수 있음을 제언하였다.Table of Contents ABSTRACT I TABLE OF CONTENTS III ABBREVIATIONS V LIST OF TABLES V LIST OF CHARTS V CHAPTER 1: INTRODUCTION 1 1.1 BACKGROUND OF THE STUDY 1 1.2 IMPORTANCE OF THE STUDY 1 1.3 STATEMENT OF THE PROBLEM 4 1.4 OBJECTIVES OF THE RESEARCH 6 CHAPTER 2: LITERATURE REVIEW 7 2.1 THEORETICAL FRAMEWORK 7 2.2 THE CAPACITY OF A STATE 10 2.3 ANTI-CORRUPTION CAMPAIGN 13 2.4 KOREAN ADMINISTRATIVE REFORMS OF THE TAX AUTHORITY 14 2.5 KOREAS ATTEMPT TO REDUCE UNDERREPORTING IN RETAIL BUSINESSES 17 2.6 THE INTRODUCTION OF TAX INCENTIVES FOR ELECTRONICALLY TRACEABLE PAYMENT (TIETP) 19 CHAPTER 3: CONCEPTUAL FRAMEWORK 27 3.1 RESEARCH QUESTIONS 27 3.2 RESEARCH METHODOLOGY AND DATA COLLECTION 27 3.3 PARTICIPANT SELECTION 29 3.4 DATA PROCESSING AND ANALYSIS 29 3.5 LIMITATION OF THE STUDY 30 CHAPTER 4: TAX ADMINISTRATION OF IRAQ 31 4.1 OVERVIEW OF IRAQS GENERAL COMMISSION FOR TAXES 31 4.2 LOW LEVEL OF TAX REVENUES CONTRIBUTION IN IRAQ 32 4.3 THE STRUCTURE OF THE IRAQI TAX SYSTEM 35 4.4 PLANNED REVENUE TARGETS VS. ACTUAL TAX REVENUES FOR PERFORMANCE APPRAISAL 40 4.5 PRESUMPTIVE SYSTEM FOR TAXATION IN IRAQ 44 4.6 PUNITIVE LEVIES IN THE IRAQI INCOME TAX LAWS 47 4.7 TAX INFORMATION SYSTEMS USED BY TAX ADMINISTRATION IN IRAQ 52 4.7.1 Contracts and Receipts Information System 52 4.7.2 Customs Permits System 54 4.7.3 Reporting Tax Evaders System 55 4.7.4 Field Inspection of Taxpayers System 55 4.7.5 The Information System of Coordination Between Real Estate Rental Tax and Income Tax: 57 4.7.6 Tax Clearance Certificates (TCC) 58 4.7.7 Commercial Bookkeeping Regulation for Income Tax Purposes No. (2) 1985 59 CHAPTER 5: ANALYSIS OF THE TAX ADMINISTRATION IN PRACTICE: EVIDENCE FROM INTERVIEWEES 61 5.1 ANALYSIS OF INTERVIEW 61 5.1.1 Profile of Interviewees 61 5.1.2 Tax Administration Resources 61 5.1.3 Stakeholders Support for Tax Administration 64 5.1.4 Criminal Penalties in the Income Tax Law 66 5.1.5 Institutional Arrangement of the GCT 68 5.1.6 Best Practices to Improve Taxpayer Compliance 71 CHAPTER 6: CONCLUSION 73 6.1 SUMMARY OF FINDINGS 73 6.2 RECOMMENDATIONS 75 6.3 POLICY IMPLICATIONS 81 6.4 CONCLUSION 84 REFERENCES 86 LEGISLATION 90 ABSTRACT IN KOREAN 91 List of Tables Table 1. Estimated Federal budget of Iraq (2012-2017) 34 Table 2. Planned and Actual Revenues 2017 40 Table 3. Comparison of Taxpayers by Percentage- Business and Professions Department 42 Table 4. Comparison of Taxpayers by Percentage- Companies Department 44 List of Charts Chart 1. Flow chart of the Iraqi Tax system 39Maste

Evaluation of ERG-11 gene expression in azole resistant Candida isolates from various clinical specimens in ICUs

Background: Candida infection is considered one of the most dangerous infections in intensive care unit patients (ICU). Resistance to azoles is a major challenging condition in treating candida infections. Mutations or overexpression of the ERG 11 gene may contribute to azoles resistance. Methods: This prospective study evaluated 300 clinical samples including sputum, blood, urine, wound swabs, and pus obtained from different ICU patients. Different candida species were identified phenotypically by conventional methods and biochemical analysis by API 20 C kit (api® Candida) and confirmed by VITEK 2 compact system using identification yeast ID-YST cards. Antifungal susceptibility testing was performed using the VITEK 2 compact system followed by detection of ERG11-2 gene overexpression by RT-PCR in azoles resistant candida species. Results: A total of 165 candida species were detected from 300 clinical samples. C. albicans was identified in 59.4%. Most of C. albicans and non albicans were isolated from sputum samples. Only 17% of the overall isolated Candida species were resistant to fluconazole while 5% were resistant to voriconazole. Overexpression of the ERG11 gene was detected only in 10 isolates. Conclusion: Increased ERG11 gene expression may be one of the leading causes of azoles resistance among candida species in ICU patients.Background:Candida infection is considered one of the most dangerous infections in intensive care unit patients (ICU). Resistance to azoles is a major challenging condition in treating candida infections. Mutations or overexpression of the ERG11 gene may contribute to azoles resistance. Methods: This prospective study evaluated 300 clinical samples including sputum, blood, urine, wound swabs, and pus obtained from different ICU patients. Different candida species were identified phenotypically by conventional methods and biochemical analysis by API 20 C kit (api® Candida) and confirmed by VITEK 2 compact system using identification yeast ID-YST cards. Antifungal susceptibility testing was performed using the VITEK 2 compact system followed by detection of  ERG11-2 gene overexpression by RT-PCR in azoles resistant candida species.Results: A total of 165 candida species were detected from 300 clinical samples. Candida albicans (C. albicans) was identified in 59.4%. Most of C. albicans and non albicans were isolated from sputum samples. Only 17% of the overall isolated Candida species were resistant to fluconazole while 5% were resistant to voriconazole. Overexpression of the ERG11 gene was detected only in 10 isolates. Conclusion: Increased ERG11 gene expression may be one of the leading causes of azoles resistance among candida species in ICU patients

Vitamin D and inflammation in the prevention of type 2 diabetes: public health relevance

The incidence of type 2 diabetes mellitus (T2DM) is increasing worldwide. To reduce the disease risk and burden at the population level, preventative strategies should be developed with minimal cost and effort and with no side-effects. Low-grade inflammation resulting from imbalances in the innate immune system has been associated with an array of chronic disorders that predispose to the later development of T2DM (e.g., obesity, metabolic syndrome, and insulin resistance). As a result, inflammation may contribute to the pathogenesis of T2DM. Therefore, attenuation of this inflammatory response via modulating the innate immune system could lead to improved insulin sensitivity and delayed disease onset. Dietary supplementation with vitamin D may represent a novel strategy toward the prevention and control of T2DM at the population level due to its anti-inflammatory and antioxidant properties. This review examines current knowledge linking T2DM to chronic low-grade inflammation and the role of vitamin D in modulating this relationship. The concept that vitamin D, via attenuating inflammation, could be employed as a novel preventive measure for T2DM is evaluated in the context of its relevance to health care and public health practices

Antibacterial Effect of Azadirachta Indica (Neem Extract) and Chlorhexidine as Cavity Disinfectants in Primary Teeth in a Group of Egyptian Children (A Randomized Clinical Trial)

Introduction: The prevention and control of caries requires the eradication of cariogenic microorganisms that produce acids responsible for reducing the pH and starting the demineralization process. With the increasing incidence of drug resistance in the prevalent pathogens and an associated risk with chemotherapeutic agents, it is essential to find an alternative to existing drugs. Aim: The aim of this study was to investigate the effect of neem extract and 2% chlorhexidine (CHX) as cavity disinfectants in the reduction of total viable count in Atraumatic Restorative Treatment (ART) in children. Subjects and Methods: The study included two test groups, Group I (2% chlorhexidine) and Group II (neem extract). Nine patients with at least one tooth with a carious lesion suitable for ART were selected for each group; samples of dentin were collected using sterile spoon excavators at three stages from each tooth: pre-excavation, post-excavation and post-disinfection of the cavities. These dentinal samples were subjected to microbiological analysis for Total Viable Count (TVC). The data collected were statistically analysed using ANOVA and Shapiro-Wilk tests. Results: The results of present study showed that there was a statistically significant reduction in TVC when compared between pre and post excavation in both groups (p Conclusion: Natural antibacterial agents like neem could be effectively used as cavity disinfectant which will help in minimizing secondary caries and rendering a long term restorative success

Effects of black sand on Oreochromis niloticus: insights into the biogeochemical impacts through an experimental study

Trace elements such as titanium, zirconium, thorium, and uranium, are found in black sand (BS) after weathering and corrosion. Precious metals are not the only valuable elements in black sand, rare earth elements are also found. The aquatic life in lakes and reservoirs is negatively affected by lithophilic elements such as lithium, uranium, and tin. Accordingly, intensive experiments were conducted on Nile tilapia (Oreochromis niloticus) after exposure to isolated black sand. Blood biomarkers, antioxidant balance, morpho-nuclear erythrocyte’s alterations, and histopathological signs have been investigated after fish exposure for 15 days to a 6.4 g BS/kg diet, 9.6 g BS/kg diet, and 2.4 g BS/kg diet. The blood profile, including platelets and white blood cells, was pronouncedly decreased as a result. Functions of the liver and kidneys were impaired. An increase in serum-antioxidant enzymes such as catalase activities and superoxide dismutase was recorded. Also, exposure to black sand induced cellular and nuclear abnormalities in the erythrocytes. In conclusion, the black sand isolated from the Red sea beach influenced Oreochromis niloticus’s hematology, biochemistry, and antioxidant parameters. Poikilocytosis and RBC nuclear abnormalities were also associated with exposure to black sand. The resulting erosion of rocks and rocks’ access to water forces us to consider the seriousness of climatic change on the aquatic ecosystem

Formulation and Evaluation of Fast Dissolving Tablets of Taste-Masked Ondansetron Hydrochloride by Solid Dispersion

Ondansetron hydrochloride (ONH) is a very bitter, potent antiemetic drug used for the treatment and/or prophylaxis of chemotherapy or radiotherapy or postoperative induced emesis. The objective of this study is to formulate and evaluate of taste masked fast dissolving tablet (FDTs) of ONH to increase patient compliance.  ONH taste masked granules were prepared by solid dispersion technique using Eudragit E100 polymer as an inert carrier. Solvent evaporation and fusion melting methods were used for such preparation. Completely taste masking with zero release of drug in phosphate buffer pH 6.8was obtained from granules prepared by solvent evaporation method using drug: polymer ratio of 1:2, from which four formulas pass pre-compression evaluation and compressed to FDTs and evaluated for their drug content, in-vitro disintegration time, in-vivo disintegration time, wetting time and in vitro drug release profile. F7 which is prepared from solid dispersion product equivalent to the required dose of ONH  , Crosspovidone as superdisintegrant, Aspartame as sweetener ,Ross berry as flavor ,Polyvinylpyrolidone K30.3.as binder ,Avicil PH102 and , mannitol as diluents give best in- vitro, in-vivo disintegration time and best drug release profile. Key words: Ondansetron hydrochloride, taste masking, solid dispersion, Eudragit E100

Handwritten Signature Verification using Deep Learning

Every person has his/her own unique signature that is used mainly for the purposes of personal identification and verification of important documents or legal transactions. There are two kinds of signature verification: static and dynamic. Static(off-line) verification is the process of verifying an electronic or document signature after it has been made, while dynamic(on-line) verification takes place as a person creates his/her signature on a digital tablet or a similar device. Offline signature verification is not efficient and slow for a large number of documents. To overcome the drawbacks of offline signature verification, we have seen a growth in online biometric personal verification such as fingerprints, eye scan etc. In this paper we created CNN model using python for offline signature and after training and validating, the accuracy of testing was 99.70%

Plasma levels of TNF in obstructive sleep apnea syndrome (OSA) before and after surgical intervention

AbstractBackgroundPrior studies have shown that biomarkers of inflammation, including TNF-α, are raised in patients with sleep apnea. TNF-α is one of important risk factors for atherosclerosis, stroke, and cardiovascular disease in OSA patients.Aim of the studyTo determine whether TNF-α blood levels are elevated in OSA syndrome and whether they are reversible after surgical intervention.MethodsAmong the patients who had visited the ENT clinic for evaluation of sleep problems, 70 subjects were selected. Polysomnography (PSG) and morning venous blood serum for levels of TNF- α were performed in all the subjects and 35 patients were diagnosed as having OSAS. All patients with OSA had surgical intervention according to individual cases. Laser assisted uvulopalatoplasty (LAUP), extended LAUP (LAUP and laser assisted tonsillar ablation), or laser assisted uvuloplasty were done using a CO2 laser. Sleep apnea monitoring, clinical evaluation and TNF-α level were then compared before and 3 months after intervention.ResultsWe compared thirty five patients with OSA (21 males and 14 females), mean age (46.6±12.4), with 35 control subjects (11males and 24 females), mean age (34.2±9.6). The mean (SD) plasma level of TNF-α was significantly higher in patients with OSAS than in control group {(5.77±4.04pg/ ml vs. 2.24±1.5pg/ml respectively, (P=0.039)}, and TNF-α level significantly decreased to {(3.22±3.4pg/ml) (P=0.001)} after treatment. In addition, TNF-α levels showed a statistically significant positive correlation with the AHI before treatment and with neck circumference after treatment.ConclusionOur results suggest that TNF may be prognostic factors for comparing patients with OSAS before and after treatment

Short Term Outcomes of Neonates Born after Prolonged Premature Rupture of Membranes < 34 Weeks Gestation

Background: Preterm premature rupture of membranes (PPROM) is responsible for one?third of all preterm births worldwide. This aim of this study was to investigate the outcome of neonates born after prolonged PPROM with gestational age below 34 weeks. Materials and methods: This retrospective study included 65 patients who were born to mothers with Prolonged PPROM <34 weeks gestation between January 2011 and December 2015 and admitted to the neonatal intensive care unit (NICU) at Jordan University Hospital. Results: The mean gestational age of included patients was (31.9 ± 2.5 weeks), mean birth weight was (1840 ± 583 g) and 43 (66.2%) were males. The mortality rate in those infants was 12.3 %. Gestational age, birth weight, and Apgar score were significantly lower among mortality cases compared to surviving cases (P < 0.05). Conclusion: Prolonged PPROM before the 34th gestational week is associated with high rate of morbidity and mortality, for which early identification of risk factors for developing PPROM can help in reducing the risk for preterm labors and subsequent burden on healthcare system

Changes in blood and urine parameters among pregnant women during third trimester

Background: During pregnancy, the pregnant lady undergoes significant anatomical and physiological changes in order to nurture and accommodate the developing fetus. These changes begin after conception and affect every organ system in the body.Methods: The study was carried out in the United Arab Emirates - Ajman (Thumbay Hospital) during the period of (March - Jun) in the year of 2018 to estimate HbA1c% levels, hematological blood parameters and urine culture in healthy pregnant women during 3rd trimester. The study was conducted on (108) healthy pregnant women during3rd trimester. Urine culture was performed to detect the growth of bacteria after the culture, gram stain was done to differentiate the bacteria followed by biochemical test to detect the type of bacteria.Results: A total 26 (79%) of patients had normal HbA1c% result while 7(21%) had elevated HbA1c% result. The results of HbA1c% in last trimester mean±SD (range) HbA1c% (n=33) were 5.5±0.52% (111.5±14.8 mg/dL). Also, our results showed strong positive correlation between HbA1% with estimated Average blood glucose (r=0.78, P value=0.00), and weak positive correlation between HbA1 with age (years) (r=0.2, P value=0.02). Bacterial culture showed that two positive results of stenotrophomonas maltophilia was isolated, three cases of Staphylococcus aureus was isolated and three cases of staphylococcus saprophyticus. Hematological profile showed a clinically significant (≤ 0.05) in Hb mean 11.47, P value 0.001, HCT mean, 33.9 P value 0.001 and MCV mean 73.7 value 0.001. No clinically significant (≥ 0.05) in RBCs mean 3.93, P value 0.010, MCH mean 27.3 P value 0.061 and MCHC mean 30.9 P value 0.134.Conclusions: Our study conclude that estimation of HbA1c%, hematological blood parameters and urine culture level in last trimester will be helpful in diagnosis, monitoring and predicting fetal distress