The Effect of Land Leveling by Laser, Tillage Systems, and Irrigation Management on Cotton Yield (C. V Aleppo-90), Amounts of Irrigation Water, and Net Grossing

The research was carried out during the growing seasons of 2011 and 2012 to study the effect of land leveling by laser, three tillage depths(01, 25 and 35cm) and three irrigation systems with 7, 8, and 9 day intervals, along with the interactive effect between them on the yield of cotton (C.V Aleppo-90), irrigation management and net grossing. The study showed the following results: 1- Land leveling by laser significantly increased the seed cotton yield, saved irrigation water, and made net grossing higher as compared to no-leveling by laser through the two seasons. 2- The two depths of tillage (25 and 35cm) significantly increased the seed cotton yield, increased the irrigation water amount, and made net grossing higher as compared to the depth of tillage (10cm).. 3- Increasing the irrigation water amount significantly increased the seed cotton yield which reached 1441KG/H, and achieved higher grossing which reached 31360 S.P/H as compared to the lower irrigation water amount. 4- The interactive effect between the factors of this experiment gave a significant positive difference. The best results were at (deep tillage 35cm × intervals 7 days × leveling by laser) through two seasons.

Tax Disputes Resolution Via Administrative Means

The present research addresses one of the new and important financial and taxation issues, namely: the resolution of tax disputes via administrative means. It seeks out to find resolutions for tax disputes that arise between the taxpayer and the tax administration when applying the revenue law where administrative committees formed for that purpose would undertake resolving these disputes before being referred to the judicial stage in order to lessen the burden laid upon the judicial stage. This research discusses the importance of identifying the nature of tax disputes, concept, characteristics, and the reasons that lead to tax disputes between taxpayers and tax administration. The study attempts to explain the concept of objection, its conditions and effects. The research also addresses the administrative committees specialized in resolving tax disputes in the administrative stage shedding the light on their formation, mechanism of work, decisions, best formulas of taxpayer-tax administration resolutions for tax disputes, and best solutions for the problems facing both the taxpayer and the tax administration in resolving tax disputes arising between them via administrative means.