التطابق الدستوري بين أحكام قانون ضريبة الدخل العراقي : رقم 113 لسنة 1982 المعدل و المبادئ و الحقوق الدستورية
Other Title(s)
Constitutional conformity between the provisions of the income tax law : No. 113 of 1982, amended and the constitutional principles and rights
Author
Source
مجلة العلوم القانونية : مجلة علمية محكمة
Publisher
University of Baghdad College of Law
Publication Date
2018-12-31
Country of Publication
Iraq
No. of Pages
35
Main Subjects
Financial and Accounting Sciences
Law
Topics
English Abstract
The idea of congruence with constitutionality is based on the extent to which the minimum laws comply with the supreme constitution, because the latter contains constitutional principles and rules that have been established in the legal conscience of the nation and gained the satisfaction of the people.
Based on the foregoing, ordinary laws derive their force and legitimate legitimacy from the extent of their commitment to the provisions of the Constitution and any violation must be amended the law contrary to the constitutional principles by canceling or abstain from application according to the regulatory system in force in this country or that.
This is a natural case if we say that the laws of the situation of human beings known as many wrong, it is important how long the length of the long must be the work of legislative shortages and shortcomings.
Therefore, the focus of our research is to investigate the extent to which the Iraqi Income Tax Law No.
113 of 1982, amended by the Constitution, is in compliance with the provisions of the Constitution.
We find that the ordinary legislator violated the principle of tax law by allowing parties other than the legislature to intervene in tax matters by imposing, collecting, modifying and exempting.
As well as the violation of the principle of equality and the right of movement and other constitutional provisions.
Data Type
Conference Papers
Record ID
BIM-911321
American Psychological Association (APA)
المعموري، عمر ماجد إبراهيم. 2018-12-31. التطابق الدستوري بين أحكام قانون ضريبة الدخل العراقي : رقم 113 لسنة 1982 المعدل و المبادئ و الحقوق الدستورية. مؤتمر الإصلاح الدستوري و المؤسساتي : الواقع و المأمول (2018 : بغداد، العراق). . العدد الخاص (2018)، ص ص. 419-453.بغداد، العراق : جامعة بغداد، كلية القانون،.
https://search.emarefa.net/detail/BIM-911321
Modern Language Association (MLA)
المعموري، عمر ماجد إبراهيم. التطابق الدستوري بين أحكام قانون ضريبة الدخل العراقي : رقم 113 لسنة 1982 المعدل و المبادئ و الحقوق الدستورية. . بغداد، العراق : جامعة بغداد، كلية القانون،. 2018-12-31.
https://search.emarefa.net/detail/BIM-911321
American Medical Association (AMA)
المعموري، عمر ماجد إبراهيم. التطابق الدستوري بين أحكام قانون ضريبة الدخل العراقي : رقم 113 لسنة 1982 المعدل و المبادئ و الحقوق الدستورية. . مؤتمر الإصلاح الدستوري و المؤسساتي : الواقع و المأمول (2018 : بغداد، العراق).
https://search.emarefa.net/detail/BIM-911321