التنظيم القانوني للإيرادات العامة في الدولة الفدرالية العراقية

Abstract EN

That Iraq's pursuit of the federal system came in response to reality, but this new system did not achieve all the goals that were desired by the Iraqi people, the most important of which is the proper legal regulation of public revenues of the federal and local the lack of regulation of public revenues affects the continuation of the new federal union and threatens the fragmentation of the union , was for some units of the union that went to the appropriation of some oil revenues and considered by local revenues, and other impose financial costs through recommendations only or decisions or laws as a result of the confusion between the concepts of administrative decentralization and political decentralization, which led to the sale often to double taxation in the approval of the financial statutes.

some took the provinces impose recommendations only fees or enact financial ordinances on the container with an obligation imposed by the federal financial.

certainly, the success of the federal system is based on the compatibility of financial revenues between the center and its levels in accordance with the frameworks that are compatible with the federal systems of living a decent life and welfare.