المحددات القانونية للاستثناءات على قاعدة عدم تخصيص الإيرادات
Other Title(s)
Legal conditions of exceptions to the rule of customize the revenues
Author
Source
مجلة جامعة الأنبار للعلوم القانونية و السياسية
Issue
Vol. 11, Issue 2 (31 Dec. 2021), pp.85-115, 31 p.
Publisher
University of Anbar College of Law and Political Science
Publication Date
2021-12-31
Country of Publication
Iraq
No. of Pages
31
Main Subjects
Topics
Abstract EN
Revenues represent one unit that flows entirely into the general budget.
This rule requires that no specific revenue be allocated to spending, and through the budget, these revenues are directed to finance all government spending without discrimination of other spending.
Here, a specific revenue is not allocated to cover specific expenses.
It shall be the same as what was mentioned above, unifying all state revenues in one entity without allocation or discrimination.
As for the principle of budget inclusion, whereby all the money that enters the public treasury of any kind is recorded on the revenue side, and on the expenditure side all the money spent from the state budget with all its sources is recorded.
They are the principle of non-allocation of revenues and allocation of credits.
The first principle, which includes non-privatization, has many justifications that will be addressed, but what concerns us most is the increase in exceptions that get to this principle, especially in Iraq in 2003, which will also be addressed.
As for our goal in this research, which we aspire to, is how we can We reduce these exceptions to the largest possible extent, according to economic legal policies followed by the legislator in order to reduce them or end these exceptions in the interest of the country and achieve financial justice.
American Psychological Association (APA)
عباس مفرج فحل. 2021. المحددات القانونية للاستثناءات على قاعدة عدم تخصيص الإيرادات. مجلة جامعة الأنبار للعلوم القانونية و السياسية،مج. 11، ع. 2، ص ص. 85-115.
https://search.emarefa.net/detail/BIM-1350082
Modern Language Association (MLA)
عباس مفرج فحل. المحددات القانونية للاستثناءات على قاعدة عدم تخصيص الإيرادات. مجلة جامعة الأنبار للعلوم القانونية و السياسية مج. 11، ع. 2 (2021)، ص ص. 85-115.
https://search.emarefa.net/detail/BIM-1350082
American Medical Association (AMA)
عباس مفرج فحل. المحددات القانونية للاستثناءات على قاعدة عدم تخصيص الإيرادات. مجلة جامعة الأنبار للعلوم القانونية و السياسية. 2021. مج. 11، ع. 2، ص ص. 85-115.
https://search.emarefa.net/detail/BIM-1350082
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1350082