تأخر إقرار قانون الموازنة العامة : دراسة في القانون العراقي

Abstract EN

The study of the issue of delaying the Budget approval of the General Budget Law is one of the main and articular issues to suspend the lives of societies and their development.

The practical applications in Iraq indicated that the approval of the General Budget Law is delayed.

The approval may be delayed due to reasons related to the executive authority, The contradiction between the paragraphs of the Financial Management Law and the public debt on the date set for sending the draft budget law to the House of Representatives and the legislative omissions contained in the Iraqi Constitution in force, which did not require the executive authority a specific date to submit the draft The general budget to the House of Representatives, as Article (57) the Constitution in force did not specify the time period for members of the House of Representatives to vote on the budget , but kept this article for an open period, which contributed to the delay of the adoption of the law of the general budget in Iraq , we discussed in the first section of the study authority The competent authority to approve the general budget and the procedures for approval.

The second topic, we discussed the reasons behind the delay in approving the law of the general budget and the position of the Iraqi legislator of the delay in acknowledgment