تفويض الاختصاص التشريعي للسلطة التنفيذية في فرض و تعديل الرسوم

Author

الجبر، شيماء فارس محمد

Source

مجلة الكوفة للعلوم القانونية و السياسية : مجلة علمية محكمة

Publisher

University of Kufa Faculty of Law

Publication Date

2018-04-30

Country of Publication

Iraq

No. of Pages

10

Main Subjects

Economy and Commerce
Law

Topics

• Law
• Economic Law
• Executive power
• Delegation of authority
• Taxes
• Iraq

English Abstract

The state's policy of economic reform and revenue collection in any form, through diversifying revenue sources, developing existing ones, and focusing on tax sources, has led to the collection of new revenues and the raising of revenues from these and other sources (fees).

However, In imposing and modifying the fees was confused without study and without relying on a valid legal basis, it was contrary to the principle of law provided by the Constitution, as authorized by the legislative authority to impose and modify and collect fees to the executive authority has come this authorization in the General Budget Law for the year 2016 and 2017 issued these instructions to impose fees and amended and applied and is unconstitutional, as it was contrary to the Constitution because it deviated from the principle of law imposed by the Constitution, the legislative authority has the right to delegate the financial jurisdiction provided by the Constitution to the executive authority.

The reform policy must be based on sound constitutional basis, through the enactment of a law on the competent authority, the legislative authority, because the Constitution provided for the principle of the legality of fees in the imposition, amendment and collection

Data Type

Conference Papers

Record ID

BIM-833344

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