الإشكاليات القانونية للضرائب بين مستويات الحكم في الأنظمة الفدرالية : العراق أنموذجا

الملخص EN

In general, the federal governments have greater authorities in imposing and retaining taxes than the states, with some exceptions in the Swiss Federation system.

Nevertheless, regarding the Iraqi constitution of 2005 there is no direct mentioning for tax regulation.

However, according to the constitutional regulations there are three major types; exclusive power of federal authority and mutual powers, and they leave the remaining authority to the regions and the governorates.

Consequently, all levels have the ability to impose the taxes on the condition that it harmonizes with the federal fiscal policy.