اختصاص حكومة إقليم كوردستان-العراق في فرض الرسوم و تعديلها : دراسة تحليلية

الملخص EN

Financial laws have set objective principles that must to be taken into consideration in the course of the imposition of the public burdens, including fees, according to these rules, the public burdens are anchored in justice and the improvement of the national economy, they are also obligations that have to be fulfilled by citizens, on the other hand, they ought not to be imposed unless they are necessary and fairly executed, and when they are imposed the considerations pertinent to the interest of society, accomplishing social justice, and equality among citizens have to be taken into account, and the imposition of fees, levies, or any other impediments the hinder the free flow of goods, services and financial resources should be disallowed, and that fees cannot be calculated on the similar basis as taxes.

The assessment of state imposed fees are also governed by some of the rules laid down by financial data scientists, therefore, it is essential that the imposition and assessment of fees be based on prior studies, and that there is a proportionality between the fee and the benefit or the service subject of the fee, In this respect, the Iraqi Constitution of 2005 unambiguously lays down that the levy is imposed according to a statute enacted by Parliament.

However, the Iraqi Kurdistan Regional Government's blundering procedures with regard to imposing and modifying fees are injudicious, and lack a valid legal basis, as they are inconsistent with the principle of legality instantiated in the constitution, as the financial reform policy in the region must be based on sound constitutional grounds, and that through the enactment of a law by the competent authority, which is the legislature.