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Constitutional Reform in Iraq (Federal Supreme Court Model
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This Research Deals With The Public and Private Aspects of Constitutional Reform in Iraq, and its focuses on The Organic and Substantive aspects of The Federal Supreme Court by harmonizing The Constitutional Texts with The Provisions of the Federal Supreme Court Law No. 30 of 2005 on the one hand, The constitutional and legal system currently existing with the practice of the Federal Supreme Court and the draft law of the Federal Supreme Court, the purpose of which is to achieve genuine constitutional reform that guarantees us the establishment of a constitutional institution capable of advancing its constitutional competencies according to the legal idea To the rule established by the drafters of the Constitution of the Republic of Iraq in 2005, and using the constitutional tools and mechanisms customary in the implementation of constitutional reforms.

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Publication Date
Mon Jan 13 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role Federal Board Of Supreme Audit Of Auditing The Economic And Technical Feasibility Studies
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The importance of economic and technical feasibility studies include all of the investor, the society, the banks, the project and the government. As it will assist in achieving the optimal use of the available economic incomes on the national level and arranging the projects in priority which participates in achieving the government benefit without wasting the amounts .This is the research goal So, the research covered its theoretical aspect, of SAIs and the economic and technical feasibility studies then the role of the auditors in auditing those studies Then a mechanism was proposed includes a guidebook that provides guidelines for organizing the process of preparing and auditi

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Publication Date
Sat Aug 20 2022
Journal Name
Journal Of Legal Sciences
The Constitutional and Legal Basis of National Human Rights Institutions in Iraq and their Compatibility with International Standards
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The issue of human rights has become an international obligation of States, and the mere recognition of these rights by States, no matter how clear and precise, does not constitute a guarantee in itself. The state shall assume its status to respect human rights and fundamental freedoms. The national protection mechanisms are diverse. They are either constitutional, judicial or political. Human rights in Iraq, as each institution or body to be able to exercise its powers, must be based on a legislative basis, whether legal or constitutional basis, In order to achieve its goal of promoting and protecting human rights.

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of external borrowing to bridge the federal budget deficit of the Republic of Iraq
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 The deficit budget, one of the results of increased public spending for their revenues due to the economic pressures imposed by the interest of the economies of those countries from the need to increase government spending in order to revitalize the national economy and accelerate economic growth rates and provide employment to the growing levels of unemployment in those countries opportunities and what is required to address the current debt crisis (borrowing), which has become a big burden on the governments and the need to move towards the application of austerity spending and tax increases, which inevitably forced those countries will be reflected reduced spending on basic aspects of life and their peoples, particularly earners

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Publication Date
Thu Jun 15 2023
Journal Name
Journal Of Legal Sciences
The Mandate of the Constitutional Judiciary to Guarantee the Future Ownership
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تكفل الدساتير الملكية العامة للمواطنين جميعاً (1)، كما تصون الملكية الخاصة (2)، والملاحظ بجلاء أن الدستور في اطار حمايته للملكية العامة والخاصة يطلقهما دون مقيد، ويعممهما دون مخصص، ومؤداه أن الأصل هو ضمان الملكية بنطاقها الشخصي والموضوعي المطلق أما الاستثناء عليهما يستوجب التصريح ولا تغني الدلالة أو التأويل دون نص مخصص أو مقيد يرد في الدستور، مما يتطلب من القضاء الدستوري أن يبسط ولايته على حماية

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Publication Date
Wed Mar 27 2019
Journal Name
Political Sciences Journal
"INSTALLATION intellectual middle class "Iraq model"
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الخلاصة

اهتم الفكر السياسي في القرنين الاخيرين بدراسة الطبقات على نحو غير مسبوق, واصبح موضوع التحليل الطبقي المعني بالطبقات من حيث تعريفها, وتحديد موقعها في السلم الاجتماعي, فضلاً عن نوعية العلاقة بين شرائحها وفئاتها المختلفة من حيث الصراع والتناغم, المادة الرئيسة والموضوع الاكثر اهمية في دراسات الفكر السياسي والاجتماعي.ومن بين الطبقات, احتلت الطبقة الوسطى مكا

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Publication Date
Thu Mar 21 2019
Journal Name
Journal Of Legal Sciences
تعليق على قرار المحكمة الاتحادية العليا رقم 54/اتحادية/2017 (التعديلات الدستورية المؤقتة لدستور جمهورية العراق لعام 2005)
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أصدرت المحكمة الاتحادية العليا قرارها المرقم 54/اتحادية/2017 الصادر في 21/5/2017 الذي جاء فيه (تجد المحكمة الاتحادية العليا أنَّ تطبيق احكام المادة (126) من الدستور عند تقديم مقترح بتعديل مادة أو أكثر من مواد الدستور لا يكون إلا بعد البت في التعديلات التي اوصت بها اللجنة المنصوص عليها في الفقرة (اولاً) من المادة (142) ووفق الإجراءات المرسومة بهذه المادة)[i].

ولقد استندت المحكمة الاتحادية

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Publication Date
Tue Dec 24 2024
Journal Name
Iklīl For Humanities Studies
The directions of the Federal Supreme Court in determining the parliamentary bloc with the largest number in the Iraqi constitution of 2005
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Publication Date
Sat Apr 27 2019
Journal Name
Journal Of Legal Sciences
Legal ways to reform the tax system in Iraq
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The purpose of the state of tax is not only to achieve financial goals but also economic, social and other goals. And if the Iraqi state's orientation today in all its legislative, executive and independent institutions towards maximizing its tax resources, this goal can only be achieved through several legal means in reforming the tax system. This is what we discussed in the research of the six discussions. The first represents the unification of the various tax legislations in one law or two laws. Achieves clarity, certainty, justice and convenience. The second is the unification of the tax appeal bodies in a stable judicial system, the provisions and procedures that work on the consideration of tax deductions of any kind in a way that

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Publication Date
Sat Apr 10 2021
Journal Name
Journal Of Legal Sciences
The role of the court in invoking danger in criminal proceedings
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The study of criminal danger is a part of a common phenomenon in criminal studies, namely, the conflict between traditional legal concepts and the new requirements of modern criminal policy, and the primacy of development and response to the requirements of modern human life. Criminal law scholars have recognized the importance of danger, especially after they have determined that the danger of crime is not limited to material damage, but rather to aggression against fundamental interests of the group, which is the possibility of damage. In particular, development and progress have led to the emergence of new areas in which the danger is the basis of the criminalization of related acts such as security, economy, trade, modern industries,

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Publication Date
Wed Apr 10 2019
Journal Name
Journal Of Legal Sciences
Constitutional conformity between the provisions of the Income Tax Law No. 113 of 1982, amended and the constitutional principles and rights
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     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

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